This technical report aims to analyze the previous and the current situation in Iceland regarding e-invoicing and identify the ways in which the circumstances can be improved and with what purpose. The report also examines the issues that have hindered Iceland’s progress on the path towards a country-wide e-invoicing implementation and points out the specific factors that are likely needed to overcome those obstacles. This is the first version of the report. The second publication of the report, which is expected in September 2020, will be an amended and revised version of the present one. The main addition expected in the second version is the examination of the results of the second survey on e-invoicing practices in Iceland, which will be performed by Icepro in May 2020. This TR takes into account the latest survey on the use of e-invoicing in Iceland, carried out by Icepro in August 2019, and discusses methodologies applied in different countries. The experiences of other Nordic
