Value Added Tax -Repayment of VAT to foreign enterprises

Dagsetning                       Tilvísun
April 19th,1993                            470/93

Value Added Tax -Repayment of VAT to foreign enterprises

In your letter of March l6th 1993 you ask for information regarding the repayment of Value Added Tax to foreign businessmen on goods and services which they have bought in Iceland.

The Directorate of Internal Revenue has published the enclosed publication (Reimbursement of Value Added Tax to Foreign Enterprises} in which the rules and regulations regarding reimbursement of VAT to foreign enterprises and how to apply for reimbursement are briefly explained.

Yours sincerely,

Jón Þrándur Stefánsson.

The Directorate of Internal Revenue.

Enclosed:        Reimbursement of Value Added Tax to Foreign Enterprises.