Dagsetning Tilvísun
August 30, 1993 522/93
FRANCE
Your ref: CL / 93-037
CL / 93-047
Value Added Tax in Iceland
In your letters of April 27 and April 28, 1993 you ask for information regarding Value Added Tax in Iceland.
The Directorate of Internal Revenue has published the enclosed publications m which the rules and regulations regarding the application of VAT and taxes in Iceland are briefly explained.
Enclosed publications are in English when available. The text of Regulation 247/1991, with subsequent amendments, is only available in Icelandic.
Our apologies for not being able to respond to your request sooner and please advise if the VAT office can be of any further assistance.
Yours sincerely
Mr. Jón Þránudr Stefánsson.
The Directorate of Internal Revenue.
Enclosed: Value added tax in Iceland – An overview
Taxes in Iceland – An overview –
Reimbursement of Value Added Tax to Foreign Enterprises.
Memorandum of Value Added Tax regarding non-resident Companies operating a Branch in Iceland.
Authorization for VAT reimbursement to foreign enterprises (RSK 10.36}.
Beiðni um endurgreiðslu virðisaukaskatts til erlendra fyrirtækja (RSK 10.29).
Reglugerð nr. 247/1991, um endurgreiðslu til erlendra fyrirtækja, með síðari breytingum.