Iceland has no mandatory e-invoicing. Since January 2020, public bodies must receive and process e-invoices that follow the European standard EN 16931, sent over the Peppol network, but suppliers may choose. Iceland's national CIUS, TS-236, defines how Peppol BIS Billing 3.0 is used there.
This page summarises the European Commission's country sheet for Iceland, checked on 5 November 2026. It is not tax advice; check the current Icelandic sources before relying on it.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Receive and process EN 16931 e-invoices | All public sector entities | January 2020 | Peppol | in force (Regulation 44/2019) | European Commission |
| Send e-invoices to public bodies | Suppliers | none | no obligation | European Commission | |
| Issue e-invoices to businesses or consumers | Businesses | none | by agreement | no obligation | European Commission |
Iceland has no real-time reporting system for invoices, and the Commission records no announced next step (European Commission).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Peppol BIS Billing 3.0 under TS-236 | invoices to public bodies | TS-236 adds conditional rules for domestic transactions |
| EN 16931 in UBL | the underlying standard |
What can Klarbon do with Icelandic invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a Peppol BIS invoice | open a Peppol invoice, free | |
| Check a Peppol BIS file | check an e-invoice | not the TS-236 domestic rules |
| Turn another e-invoice, such as CII or Factur-X, into a Peppol BIS file | convert an e-invoice, one credit | your Peppol provider sends it |
Klarbon is not a Peppol access point and does not send invoices.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in Iceland?
No. There is no obligation to issue e-invoices to public bodies, businesses or consumers. Since January 2020, Icelandic public bodies must receive and process e-invoices that follow the European standard EN 16931, under Regulation 44/2019.
What is TS-236?
TS-236 is Iceland's national CIUS. It defines how Peppol BIS Billing 3.0 is used in Iceland and adds conditional rules for domestic transactions in line with Icelandic tax and accounting law.
How do I send an e-invoice to an Icelandic public body?
Over the Peppol network, through a Peppol service provider.
Do EU e-invoicing deadlines apply in Iceland?
Not automatically. Iceland is in the European Economic Area, not the EU, and the Commission's sheet records no planned next step.