Faroe Islands
FOThe Faroese central government has required OIOUBL e-invoices from its suppliers since 2018 under its own law, separate from Denmark's rules; the Faroe Islands have their own VAT (MVG) and are outside the EU VAT and customs area.
Guide reviewed .
Invoicing and electronic documents
Gjaldstovan invoice workflow and GLN addressing
Gjaldstovan's government accounting department (Bókhald landsins) takes digital invoices to public institutions straight into the government's invoice workflow. Every public institution has its own GLN (formerly EAN) number, published by Gjaldstovan. Suppliers send from an accounting system that supports GLN delivery, usually through an agreement with Elektron or FarPay; some online systems have it built in.
OIOUBL · Official source: Gjaldstovan · digital invoices to the Faroese government
Rokningarportalurin (Gjaldstovan's invoice portal)
A free web portal for suppliers whose systems cannot send by GLN. Users need a Faroese V-number, must be a Faroese supplier and confirm with a Faroese +298 phone number. Danish suppliers can use other portals, such as Sproom's.
Web entry, delivered as a digital invoice; PDF attachments allowed · Official source: Gjaldstovan · digital invoices to the Faroese government
OIOUBL
The Danish UBL-based invoice standard, which Faroese Order 130/2017 makes the required format for digital invoices to the government. It replaced the earlier OIOXML.
OIOUBL · Official source: logir.fo · Order 130/2017 on digital invoices
The Faroe Islands use the Danish OIOUBL format but have their own law, tax authority and VAT. Invoices to the Faroese central government must be OIOUBL documents addressed to the institution's GLN, or entered in Gjaldstovan's portal. Include the order details the institution supplied. Don't assume Danish NemHandel or bookkeeping rules carry over.
The Act on Digital Invoices covers institutions in the Finance Act, so check separately what a municipality or other public body expects. The sources reviewed describe GLN delivery through local service providers and portals, not a Peppol route.
Legal guide
B2G · central government
Mandatory since 1 January 2018The Act on Digital Invoices (Løgtingslóg 56/2017) covers national institutions and funds included in the Faroese Finance Act, and everyone who invoices them. Creditors must send invoices digitally through an approved invoice handling point. The Act covers only agreements made on a private-law basis, and not agreements made before it took effect. It allows the minister to exempt creditors who send only a few invoices a year.
Official source: logir.fo · Løgtingslóg 56/2017 on digital invoicesOrder references
Required on the invoiceWhen ordering, the institution must give the supplier a unique address number, an order or requisition number, a person or other reference and, where relevant, an expense code. The digital invoice must carry these details.
Official source: logir.fo · Løgtingslóg 56/2017 on digital invoicesFormat and enforcement
OIOUBL onlyA PDF sent by email is not a digital invoice. An institution that receives an invoice by email or post must return it and ask for a digital one, and it cannot record the invoice as an internal document to avoid the requirement.
Official source: Gjaldstovan · digital invoices to the Faroese governmentWhose rules apply
Faroese legislationThe Act is recorded as a Faroese matter (sermál), with the Faroese Ministry of Finance (Fíggjarmálaráðið) as the responsible authority.
Official source: logir.fo · Løgtingslóg 56/2017 on digital invoicesVAT and customs territory
Outside the EU VAT areaThe European Commission lists the Faroe Islands as outside EU territory, with neither EU customs nor EU VAT rules applying.
Official source: European Commission · territorial scope of EU VAT rulesB2B · business invoices
No e-invoicing obligation found in the sources reviewedTAKS, the Faroese tax authority, describes a 25% Faroese VAT (MVG) with an exemption below DKK 50,000 annual sales, and sets out no e-invoicing requirement. The Faroese e-invoicing Act covers invoices to the central government only.
Official source: TAKS · general information about VAT
Timeline
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Act on Digital Invoices adopted
Løgtingslóg 56/2017 set the duty to invoice the central government digitally.
Official source: logir.fo · Løgtingslóg 56/2017 on digital invoices -
Digital invoices to the government required
The Act and Order 130/2017 took effect, making OIOUBL the required format for agreements made from this date.
Official source: logir.fo · Order 130/2017 on digital invoices
Peppol in Faroe Islands
- Directory participants
- 12
- Document families
- 8
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 12 participants
- 12 participants
- CrossIndustryInvoice6 participants
- ApplicationResponse3 participants
- Reminder3 participants
- UtilityStatement2 participants
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 2 |
Registration dates in the current Directory snapshot.