# Iceland (`IS`)

Icelandic consumer and business receipts/invoices use canonical fields.
Identifiers such as kennitala remain text and are never coerced into numbers.
Add `jurisdictionalData` only when the VAT-included presentation must be
preserved.

## Before Cheqi

- Determine whether buyer identity is needed for the transaction.
- Collect seller kennitala/VAT identity and buyer kennitala where applicable.
- Allocate the consecutive document number.
- Calculate quantities, unit/total prices, VAT inclusion, rates, and amounts.


## In the Cheqi request

| Value | Request location |
|  --- | --- |
| Consumer/business selection | Server-known `buyerType` |
| Seller kennitala | Supplier identifiers in the context resolved by Cheqi |
| Buyer kennitala | Customer identifiers in the context resolved by Cheqi |
| VAT-included indicator | Field `IS:VAT_INCLUDED` |
| Document number | `documentNumber` |
| VAT breakdown | Receipt and product `taxes[]` |


## Business example

```json
{
  "documentNumber": "IS-2026-000042",
  "taxes": [
    {
      "type": "VAT",
      "rate": 24.0,
      "taxableAmount": 1000.0,
      "amount": 240.0
    }
  ],
  "jurisdictionalData": {
    "countryCode": "IS",
    "additionalFields": [
      {
        "code": "IS:VAT_INCLUDED",
        "value": "TRUE"
      }
    ]
  }
}
```

Preserve kennitala exactly as supplied in party identifiers, including
punctuation and leading zeroes. Do not duplicate them as country fields.

## Related

- [Supplying jurisdiction data](/countries/jurisdictional-data)
- [Country support boundary](/countries/overview)