按地区划分的税率 冰岛

If a foreign company sells taxable services in Iceland without having a permanent establishment there, it must appoint an Icelandic agent to act as its representative. This agent is responsible for notifying the Directorate of Internal Revenue (RSK) about the company’s activities, collecting VAT on taxable services, and remitting it to the Treasury. Both the foreign company and its representative are accountable for the collection and payment of VAT. Payments from Icelandic customers can be made directly to the foreign business and do not need to go through the representative.

However, registration is not required if the buyer is registered under Article 5 of the VAT Act and can account for the VAT on electronically supplied services as part of their input tax (B2B).

Online services such as the supply and upgrade of digitized products, including software. It covers services that support a business or personal presence online, such as website or webpage hosting, and automated services generated in response to user input. It also includes the right to sell goods or services on online marketplaces, Internet Service Packages (ISPs) that offer more than just internet access, and various online maintenance services like remote systems administration and data warehousing.

Additionally, it encompasses accessing or downloading software, updates, drivers, desktop themes, images, screensavers, and digitized content like books and publications. Subscriptions to online newspapers, journals, weblogs, and website statistics are included, along with online news, traffic, weather reports, and real-time financial data. The list also mentions advertising space, search engines, music, jingles, ringtones, films, games, and automated online games. Lastly, it covers automated distance teaching, virtual classrooms, and online workbooks that are marked automatically without human intervention.

Late VAT payments incur a 1% penalty charge for each day past the due date, up to a maximum of 10%, with no minimum penalty specified. The tax authorities may waive the penalty if the company provides sufficient justification.

If the VAT is not paid within a month of the due date, an additional penalty in the form of late payment interest, as determined by the Central Bank of Iceland (Seðlabanki Íslands), will be applied.

此外，如果提交的是增值税报表而不是估算，将额外收取 5,000 冰岛克朗的附加费。