Rules / IS-R-004 · Markdown

Peppol BIS Billing 3.0 · rule

IS-R-004

Layer peppol·Checked against Peppol BIS Billing 3.0 2026.5

What does IS-R-004 mean? If seller and buyer are icelandic then the invoice shall contain the buyers icelandic legal identifier — Ef seljandi og kaupandi eru íslenskir þá skal reikningurinn innihalda íslenska kennitölu kaupanda (BT-47).

Why did my invoice fail IS-R-004?

If both seller and buyer are Icelandic, the invoice shall contain the buyer's Icelandic legal identifier (kennitala, BT-47). This Peppol BIS 3.0 Icelandic country rule makes domestic invoices traceable to the buyer's registration; in UBL BT-47 is cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID.

Official rule text

If seller and buyer are icelandic then the invoice shall contain the buyers icelandic legal identifier — Ef seljandi og kaupandi eru íslenskir þá skal reikningurinn innihalda íslenska kennitölu kaupanda (BT-47).

Common causes

• Buyer PartyLegalEntity/CompanyID missing on a domestic Icelandic invoice
• Buyer identified only by name or VAT number, not by legal identifier

How do I fix it?

<cac:AccountingCustomerParty>
  <cac:Party>
    <cac:PartyLegalEntity>
      <cbc:RegistrationName>Kaupandi hf.</cbc:RegistrationName>
      <cbc:CompanyID schemeID="0196">4708960099</cbc:CompanyID>
    </cac:PartyLegalEntity>
  </cac:Party>
</cac:AccountingCustomerParty>

Related rules

IS-R-001 · IS-R-002 · IS-R-003 · IS-R-005 · IS-R-006 · IS-R-007 · IS-R-008 · IS-R-009