Ísland

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 113 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

10 taxes at rates of 0, 11, 24

domestic, exempt, export, foreign_services_received, import

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• IS-VSK-10.01 — 8 boxes, filed month or bimonth or year

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• not declared in the pack

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

Þann 25. september 2026 skyldar engin almenn löggjöf fyrirtæki til að skiptast á rafrænum reikningum sín á milli (B2B). Reglugerð nr. 44/2019 um rafræna reikninga vegna opinberra samninga skyldar aðeins kaupendur í opinberum innkaupum (4. gr.) — ríkisaðila frá 18. apríl 2019, sveitarfélög og opinber fyrirtæki frá 18. apríl 2020 — til að taka á móti og vinna úr rafrænum reikningum sem uppfylla evrópska staðalinn EN 16931, útfærðan með tækniforskriftinni TS236:2017. Reglugerðin leggur enga skyldu á seljanda til að gefa út slíkan reikning; í reynd verður birgir opinbers aðila þó að nota Peppol-netið til að fá reikninga sína samþykkta, og Fjársýsla ríkisins er tilnefndur Peppol-yfirvald (Peppol Authority) Íslands.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2590
• receivable 1690

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read
• csv no reader yet

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001, csv

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• IS-696-BS — 21 lines
• IS-696-IS — 9 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

13 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-25

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.3.0 — published 2026-10-23

is

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

Partners