What it means
For a seller with country code IS, the test requires cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID to exist and a schemeID attribute with value 0196 on such an element. It does not check whether the kennitala itself is valid.
Why it matters
The scheme code identifies the company registration number as an Icelandic kennitala rather than another kind of identifier.
How to fix it
Enter the seller's kennitala in the company registration number field (BT-30). In the XML, check cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID and set its schemeID attribute to 0196. If your software does not let you set the scheme, ask your software supplier to check the export mapping. Export and recheck.
Once the file is corrected, check it again for free: Validate a Peppol BIS invoice
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice
The rule as published
Read the rule on the publisher's site
Business terms: BT-30
Where this rule applies
| Rule set | Version |
|---|---|
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
Check your file
Drop your e-invoice to see whether IS-R-002 still fails, and which other rules do.
Related rules
- BR-CO-26 The seller must be identifiable
- BR-FR-BD-02_BT-30 Exactly one GROUP reference must match the seller
- BR-FR-BD-02_BT-31 Exactly one GROUP line must match the seller
- BR-FR-MV-11_BT-128 Check the main seller's GROUP numbering condition
- IS-R-003 Icelandic sellers must give a street name and post code
- IS-R-004 Domestic Icelandic invoices need the buyer's kennitala