Covered by Complyance
Iceland
Europe
E-invoicing
Status
Mandatory
Format
Peppol BIS 3.0 (EN 16931) implemented by many government agencies.
Infrastructure
Peppol network; optional national portals.
Model
Encouraged but not enforced.
E-reporting
Status
No mandatory real-time VAT/reporting system.
Format
N/A
Scope & deadline
No scheduled reforms.
More info
Tax authority
Icelandic Directorate of Internal Revenue—digital strategy supports Peppol interoperability.
Archiving period
Follows national accounting rules (~7 years).
E-signature
Not required.
Regulation
Independent; aligns informally with EU Directive standards.
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