What it means
When both country codes are IS, the test checks cac:AccountingCustomerParty for cac:Party/cac:PartyLegalEntity/cbc:CompanyID and a schemeID attribute with value 0196 on such an element. It does not check whether the kennitala itself is valid. The same check applies to UBL invoices and credit notes.
Why it matters
The scheme code identifies the buyer's company registration number as an Icelandic kennitala for a transaction between Icelandic parties.
How to fix it
Enter the buyer's kennitala in the buyer's company registration number field (BT-47). In the XML, check cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID and set its schemeID attribute to 0196. 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-47
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-004 still fails, and which other rules do.
Related rules
- BR-AE-02 Reverse-charge lines need seller and buyer identifiers
- BR-AE-03 Reverse-charge invoice discounts need seller and buyer identifiers
- BR-AE-04 Reverse-charge invoice charges need seller and buyer identifiers
- BR-FR-BD-02_BT-47 S9, B9 and M9 invoices need a GROUP line for the buyer
- BR-RO-120 Buyer identifier needed for specified VAT categories
- IS-R-005 Domestic Icelandic invoices need the buyer's street and post code