Iceland - e-invoicing mandate
No B2B mandate — all state purchase invoices electronic since 2020
Iceland has no B2B e-invoicing mandate — no official source affirms one. On the public side the obligation is unusually strict: since 1 January 2020, all state purchase invoices must be electronic and a PDF is NOT accepted. EN 16931 reception applies to the state since April 2019 and to municipalities since April 2020, using the TS236 national specification over Peppol.
The mandate at a glance
B2B
B2G
E-reporting
Formats
Model
Post-audit — invoices flow freely and the authority audits afterwards
Network
Peppol
National specification
TS236
Legal basis
Reglugerð nr. 44/2019 · Directive 2014/55/EU (EEA Agreement)
Official sources
- island.is — EN 16931, TS236:2017, dates 18/04/2019 & 18/04/2020
Last verified: 2026-07-12
State purchase invoices have had to be electronic (EN 16931 / TS236, PDF not accepted) since 2020, but there is no B2B mandate.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Iceland?
Status in Iceland: No B2B mandate — all state purchase invoices electronic since 2020. Iceland has no B2B e-invoicing mandate — no official source affirms one. On the public side the obligation is unusually strict: since 1 January 2020, all state purchase invoices must be electronic and a PDF is NOT accepted. EN 16931 reception applies to the state since April 2019 and to municipalities since April 2020, using the TS236 national specification over Peppol.
Which e-invoice formats are accepted in Iceland?
The accepted formats in Iceland are: TS236:2017, EN 16931. They are exchanged over Peppol. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Iceland?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Iceland without transmitting anything.