Regulatory updates - Iceland
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
B2G: Interoperability/Peppol B2B: Post-Audit
Mandatory Infrastructure:
- B2G: Contracted Service Providers & Peppol - B2B: N/A
Mandatory Format:
- B2G: UBL 2.1, Peppol BIS - B2B: N/A
Mandatory for Issuing:
- B2G: Suppliers to all contracting authorities - B2B: no explicit requirements
Mandatory for Receiving:
- B2G: All public authorities to accept e-invoices compliant to EN16931 - B2B: Buyer's consent required
eSignature:
Not Required
Archiving Period:
Standard: 7 years Immovable Property: 20 years
Archiving Abroad:
Allowed under conditions
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