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182      <h1>Lokað föstudaginn 25. september</h1>
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191        <span class='date'>24.9.2026</span>
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206      <div class='summary'><p>Lokað verður hjá okkur á morgun föstudaginn 25. september vegna starfsmannafundar. Urmul gagnlegra upplýsinga er að finna hér á vefnum og ýmsar sjálfsafgreiðslulausnir í boði. Spjallmennið okkar stendur vaktina og getur svarað allskyns spurningum.</p></div>
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211    <p>Á Siglufirði þurfum við einnig að hafa lokað á fimmtudag, 24. september.&nbsp;<br></p><h2>Opnum aftur á mánudag</h2><p>Starfsstöðvar Skattsins opna aftur með hefðbundnum hætti mánudaginn 28. september klukkan 09:00.</p><p>Við munum svara þeim fyrirspurnum sem okkur berast á meðan á lokun stendur eins fljótt og auðið er, en minnum á spjallmennið okkar sem kann svör við ýmsum spurningum sem snúa að starfsemi okkar.</p><h2>Greiðsla skatta og gjalda</h2><p></p><p>Skatta og gjöld má greiða inn á eftirfarandi reikning:<br></p><table><tbody><tr><td>Banki</td><td>Hb.</td><td>Reikn.nr.</td><td>Kennitala</td></tr><tr><td>0101</td><td>26</td><td>85002</td><td>540269-6029</td></tr></tbody></table>Vinsamlega sendið skýringar á greiðslum á netfangið <a href="mailto:[email protected]" data-linkindex="0" title="mailto:[email protected]"><u>[email protected]</u></a><h2>Skuldastaða við ríkissjóð</h2><p>Skuldastöðu einstaklinga og lögaðila, hreyfingaryfirlit og skuldleysisvottorð er að finna á Mínum síðum á Ísland.is.</p><h2>Tollafgreiðsla</h2><p>Rafræn tollafgreiðsla er opin en gera má ráð fyrir einhverjum töfum. Útibú tollgæslu á höfuðborgarsvæðinu, Keflavíkurflugvelli og landsbyggðinni verða opin eftir því sem við á.</p><h2><br></h2><p></p>
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406                          ></ul
407                          ></li
408                          ><li class="branch"><a href="/einstaklingar/stadgreidsla/" title="Staðgreiðsla einstaklinga" aria-label="Staðgreiðsla einstaklinga">Staðgreiðsla</a
409                    
410                          ><ul class="level4"
411                            ><li><a href="/nuna-stadgreidsla-ein">Staðgreiðsla</a
412                    ></li
413                            ><li><a href="/nuna-skatttrep">Skattþrep</a
414                    ></li
415                            ><li><a href="/einstaklingar/stadgreidsla/personuafslattur/">Persónuafsláttur</a
416                    ></li
417                            ><li><a href="/einstaklingar/stadgreidsla/ofnyttur-personuafslattur/">Ofnýttur persónuafsláttur</a
418                    ></li
419                            ><li><a href="/einstaklingar/stadgreidsla/endurgreidsla/">Endurgreiðsla</a
420                    ></li
421                            ><li class=" last"><a href="/einstaklingar/stadgreidsla/skattkort/">Skattkort</a
422                    ></li
423                          ></ul
424                          ></li
425                          ><li class="branch"><a href="/einstaklingar/skattamal/nyting-sereignarsparnadar/">Nýting séreignarsparnaðar</a
426                    
427                          ><ul class="level4"
428                            ><li><a href="/einstaklingar/skattamal/nyting-sereignarsparnadar/almenn-radstofun/">Almenn ráðstöfun</a
429                    ></li
430                            ><li class=" last"><a href="/einstaklingar/skattamal/nyting-sereignarsparnadar/fyrsta-ibud/">Fyrsta íbúð</a
431                    ></li
432                          ></ul
433                          ></li
434                          ><li class="branch"><a href="/einstaklingar/kaerur-og-malsmedferd/" title="Kærur og málsmeðferð einstaklinga" aria-label="Kærur og málsmeðferð einstaklinga">Kærur og málsmeðferð</a
435                    
436                          ><ul class="level4"
437                            ><li><a href="/einstaklingar/kaerur-og-malsmedferd/kaeruleidir/">Kæruleiðir</a
438                    ></li
439                            ><li><a href="/einstaklingar/kaerur-og-malsmedferd/ferill-agreiningsmala/">Ferill ágreiningsmála</a
440                    ></li
441                            ><li><a href="/einstaklingar/kaerur-og-malsmedferd/akvardandi-bref/">Ákvarðandi bréf</a
442                    ></li
443                            ><li><a href="/einstaklingar/kaerur-og-malsmedferd/bindandi-alit/">Bindandi álit</a
444                    ></li
445                            ><li class=" last"><a href="/einstaklingar/kaerur-og-malsmedferd/sektarmedferd/">Sektarmeðferð</a
446                    ></li
447                          ></ul
448                          ></li
449                          ><li><a href="/einstaklingar/skattamal/skattrannsoknir/">Skattrannsóknir</a
450                    ></li
451                          ><li class="branch"><a href="/einstaklingar/framtal-og-alagning/" title="Framtal og álagning einstaklinga" aria-label="Framtal og álagning einstaklinga">Framtal og álagning</a
452                    
453                          ><ul class="level4"
454                            ><li><a href="/nuna-alagningarsedill-og-forsendur-ein">Álagningarseðill og forsendur</a
455                    ></li
456                            ><li><a href="/nuna-framtalsleidbeiningar-ein">Framtalsleiðbeiningar</a
457                    ></li
458                            ><li><a href="/einstaklingar/framtal-og-alagning/veflyklar-og-rafraen-skilriki/">Rafræn skilríki og veflyklar</a
459                    ></li
460                            ><li><a href="/einstaklingar/framtal-og-alagning/stadfest-afrit-framtals
460/">Staðfest afrit framtals</a
461                    ></li
462                            ><li><a href="/einstaklingar/framtal-og-alagning/nidurstodur-alagningar/">Niðurstöður álagningar</a
463                    ></li
464                            ><li class=" last"><a href="/einstaklingar/framtal-og-alagning/eignir-og-skuldir/">Eignir og skuldir</a
465                    ></li
466                          ></ul
467                          ></li
468                          ><li><a href="/nuna-eydublod-ein" title="Eyðublöð fyrir einstaklinga" aria-label="Eyðublöð fyrir einstaklinga">Eyðublöð</a
469                    ></li
470                          ><li class="branch"><a href="/einstaklingar/rafraen-skilriki/">Rafræn skilríki</a
471                    
472                          ><ul class="level4"
473                            ><li><a href="/einstaklingar/rafraen-skilriki/skilriki-a-sima/">Skilríki á síma</a
474                    ></li
475                            ><li class=" last"><a href="/einstaklingar/rafraen-skilriki/skilriki-a-korti/">Skilríki á korti</a
476                    ></li
477                          ></ul
478                          ></li
479                          ><li><a href="/nuna-helstutolur-ein" title="Helstu tölur einstaklinga" aria-label="Helstu tölur einstaklinga">Helstu tölur</a
480                    ></li
481                          ><li><a href="/einstaklingar/innheimta/" title="Innheimta einstaklinga" aria-label="Innheimta einstaklinga">Innheimta</a
482                    ></li
483                          ><li class="branch"><a href="/einstaklingar/covid/adgerdir-vegna-covid-19">Aðgerðir vegna COVID-19</a
484                    
485                          ><ul class="level4"
486                            ><li><a href="/einstaklingar/covid/adgerdir-vegna-covid-19/">Yfirlit úrræða vegna COVID-19</a
487                    ></li
488                            ><li><a href="/einstaklingar/covid/veitingastyrkur/">Veitingastyrkur</a
489                    ></li
490                            ><li><a href="/einstaklingar/covid/vsk-endurgreidslur/">VSK-endurgreiðslur</a
491                    ></li
492                            ><li><a href="/einstaklingar/covid/vidspyrnustyrkur/">Viðspyrnustyrkur</a
493                    ></li
494                            ><li><a href="/einstaklingar/covid/lokunarstyrkur/">
494Lokunarstyrkir 1 og 2</a
495                    ></li
496                            ><li><a href="/einstaklingar/covid/lokunarstyrkir-3/">Lokunarstyrkur 3</a
497                    ></li
498                            ><li><a href="/einstaklingar/covid/lokunarstyrkur-4/">Lokunarstyrkur 4, 5 og 6</a
499                    ></li
500                            ><li><a href="/einstaklingar/covid/frestun-gjalddaga-stadgreidslu/">Frestun gjalddaga staðgreiðslu</a
501                    ></li
502                            ><li><a href="/einstaklingar/covid/laun-a-uppsagnarfresti/">Laun á uppsagnarfresti</a
503                    ></li
504                            ><li><a href="/einstaklingar/covid/tekjufallsstyrkir/">Tekjufallsstyrkir</a
505                    ></li
506                            ><li><a href="/einstaklingar/covid/frestun-greidslu-tekjuskatts/">Frestun greiðslu tekjuskatts</a
507                    ></li
508                            ><li><a href="/einstaklingar/covid/urraedi-stjornvalda/">Úrræði stjórnvalda</a
509                    ></li
510                            ><li><a href="/einstaklingar/covid/barnabotaauki/">Barnabótaauki</a
511                    ></li
512                            ><li class=" last"><a href="/einstaklingar/covid/greidsludreifing-stadgreidslu-og-tryggingagjalds/">Greiðsludreifing staðgreiðslu og tryggingagjalds</a
513                    ></li
514                          ></ul
515                          ></li
516                          ><li class=" last branch"><a href="/einstaklingar/sjalfsafgreidsla/">Sjálfsafgreiðsla</a
517                    
518                          ><ul class="level4"
519                            ><li><a href="/einstaklingar/sjalfsafgreidsla/innskraning-a-vef/">Innskráning á vef</a
520                    ></li
521                            ><li><a href="/einstaklingar/sjalfsafgreidsla/innheimta/">Innheimta</a
522                    ></li
523                            ><li><a href="/einstaklingar/sjalfsafgreidsla/beidni-um-gogn/">Beiðni um gögn</a
524                    ></li
525                            ><li class=" last"><a href="/einstaklingar/sjalfsafgreidsla/stadgreidsla-af-launum/">Staðgreiðsla af launum</a
526                    ></li
527                          ></ul
528                          ></li
529                        ></ul
530                        ><li class="menupage last branch"><a href="/einstaklingar/tollamal/">Tollamál</a
531                    
532                        ><ul class="level3"
533                          ><li class="branch"><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/">Sendingar og pakkar til landsins</a
534                    
535                          ><ul class="level4"
536                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/almennt-um-sendingar/">Almennt um sendingar</a
537                    ></li
538                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/reiknivel-tolla-og-gjalda/">Reiknivél tolla og gjalda</a
539                    ></li
540                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/gjafir/">Gjafir</a
541                    ></li
542                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/hvar-er-pakkinn-minn/">Hvar er pakkinn minn?</a
543                    ></li
544                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/gjold-vid-innflutning/">Gjöld við innflutning</a
545                    ></li
546                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/skil-a-vorum-til-utlanda/" title="Skila vöru sem pöntuð var á netinu" aria-label="Skila vöru sem pöntuð var á netinu">Skil á vörum til útlanda</a
547                    ></li
548                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/tollafgreidsla-vorusendinga/">Tollafgreiðsla vörusendinga</a
549                    ></li
550                            ><li class=" last"><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/takmarkanir-og-bonn/">Takmarkanir og bönn</a
551                    ></li
552                          ></ul
553                          ></li
554                          ><li class="branch"><a href="/einstaklingar/tollamal/ferdast-til-landsins/">Ferðast til landsins</a
555                    
556                          ><ul class="level4"
557                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/tollfrjals-farangur/">Tollfrjáls farangur</a
558                    ></li
559                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/reidufe/">
559Reiðufé</a
560                    ></li
561                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/ahafnir/">Áhafnir</a
562                    ></li
563                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/okutaeki-a-erlendum-numerum/">Ökutæki á erlendum númerum</a
564                    ></li
565                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/okutaeki-a-islenskum-numerum/">Ökutæki á íslenskum númerum</a
566                    ></li
567                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/timabundinn-innflutningur/">Tímabundinn innflutningur</a
568                    ></li
569                            ><li class=" last"><a href="/einstaklingar/tollamal/ferdast-til-landsins/takmarkanir-og-bonn/">Takmarkanir og bönn</a
570                    ></li
571                          ></ul
572                          ></li
573                          ><li class="branch"><a href="/einstaklingar/tollamal/flytja-buslod-til-landsins/">Flytja búslóð til landsins</a
574                    
575                          ><ul class="level4"
576                            ><li><a href="/einstaklingar/tollamal/flytja-buslod-til-landsins/almennt-um-buslodir/">Almennt um búslóðir</a
577                    ></li
578                            ><li><a href="/einstaklingar/tollamal/flytja-buslod-til-landsins/tollskyldar-vorur-med-buslod/" title="Tollskyldar vörur fluttar inn með búslóð" aria-label="Tollskyldar vörur fluttar inn með búslóð">Tollskyldar vörur með búslóð</a
579                    ></li
580                            ><li class="branch"><a href="/einstaklingar/tollamal/flytja-buslod-til-landsins/okutaeki-flutt-inn-med-buslod/">Ökutæki flutt inn með búslóð</a
581                    ></li
582                            ><li class=" last"><a href="/einstaklingar/tollamal/flytja-buslod-til-landsins/takmarkanir-og-bonn/">Takmarkanir og bönn</a
583                    ></li
584                          ></ul
585                          ></li
586                          ><li class="branch"><a href="/einstaklingar/tollamal/okutaeki/">Innflutningur ökutækja</a
587                    
588                          ><ul class="level4"
589                            ><li><a href="/einstaklingar/tollamal/okutaeki/nytt-eda-notad-okutaeki/" title="Nýtt eða notað ökutæki flutt til landsins" aria-label="Nýtt eða notað ökutæki flutt til landsins">Nýtt eða notað ökutæki</a
590                    ></li
591                            ><li><a href="/einstaklingar/tollamal/okutaeki/okutaeki-a-islenskum-numerum/">Ökutæki á íslenskum númerum</a
592                    ></li
593                            ><li><a href="/einstaklingar/tollamal/okutaeki/okutaeki-a-erlendum-numerum-med-buslod/">Ökutæki á erlendum númerum með búslóð</a
594                    ></li
595                            ><li><a href="/einstaklingar/tollamal/okutaeki/timabundinn-innflutningu-okutaekis/">Tímabundinn innflutningur ökutækis</a
596                    ></li
597                            ><li class=" last"><a href="https://www.skatturinn.is/atvinnurekstur/tollamal/innflutningur/tollafgreidsla-okutaekja/#tab2">Vörugjald af ökutækjum</a
598                    ></li
599                          ></ul
600                          ></li
601                          ><li><a href="/einstaklingar/tollamal/reiknivel-tolla-og-gjalda/">Reiknivél tolla og gjalda</a
602                    ></li
603                          ><li><a href="/einstaklingar/tollamal/kaerur-vegna-tollamala/">Kærur vegna tollamála</a
604                    ></li
605                          ><li class="branch"><a href="/einstaklingar/tollamal/tollskra/">Tollskrá</a
606                    
607                          ><ul class="level4"
608                            ><li><a href="/einstaklingar/tollamal/tollskra/veftollskra/">Veftollskrá</a
609                    ></li
610                            ><li class=" last"><a href="/einstaklingar/tollamal/tollskra/bindandi-alit/">Bindandi álit</a
611                    ></li
612                          ></ul
613                          ></li
614                          ><li><a href="/einstaklingar/tollamal/eydublod_tollgaeslustjora/" title="Eyðublöð tollgæslustjóra" aria-label="Eyðublöð tollgæslustjóra">Eyðublöð</a
615                    ></li
616                          ><li class=" last branch"><a href="/einstaklingar/tollamal/endurgreidsla-adflutningsgjalda/">Endurgreiðsla aðflutningsgjalda</a
617                    
618                          ><ul class="level4"
619                            ><li><a href="/einstaklingar/tollamal/endurgreidsla-adflutningsgjalda/tax-free/">Tax free</a
620                    ></li
621                            ><li class=" last"><a href="/einstaklingar/tollamal/endurgreidsla-adflutningsgjalda/umsokn-um-endurgreidslu-adflutningsgjalda/">Umsókn um endurgreiðslu aðflutningsgjalda</a
622                    ></li
623                          ></ul
624                          ></li
625                        ></ul
626                      ></ul
627                      ><li class="menupage branch"><a href="/atvinnurekstur/" class="cat2">Atvinnurekstur</a
628                    
629                      ><ul class="level2"
630                        ><li class="menupage branch"><a href="/atvinnurekstur/skattamal/">Skattamál</a
631                    
632                        ><ul class="level3"
633                          ><li class="branch"><a href="/atvinnurekstur/ad-hefja-rekstur/">Að hefja rekstur</a
634                    
635                          ><ul class="level4"
636                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/stofna-rekstur/">Nýir í rekstri</a
637                    ></li
638                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/almennt-um-vsk/">Almennt um VSK</a
639                    ></li
640                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/virdisaukaskattsskra/">Virðisaukaskattsskrá</a
641                    ></li
642                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/launagreidendaskra/">Launagreiðendaskrá</a
643                    ></li
644                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/adrar-skrar/">Aðrar skrár</a
645                    ></li
646                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/bokhald-og-tekjuskraning/">Bókhald og tekjuskráning</a
647                    ></li
648                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/framtalsskil/">Framtalsskil</a
649                    ></li
650                            ><li class=" last"><a href="/atvinnurekstur/ad-hefja-rekstur/eydublod---tilkynningar/">Eyðublöð - tilkynningar</a
651                    ></li
652                          ></ul
653                          ></li
654                          ><li class="branch"><a href="/atvinnurekstur/skattar-og-gjold/" title="Skattar og gjöld í atvinnurekstri" aria-label="Skattar og gjöld í atvinnurekstri">Skattar og gjöld</a
655                    
656                          ><ul class="level4"
657                            ><li><a href="/atvinnurekstur/skattar-og-gjold/tekjuskattur/">Tekjuskattur</a
658                    ></li
659                            ><li><a href="/atvinnurekstur/skattar-og-gjold/fyrirframgreidsla-thinggjalda/">Fyrirframgreiðsla þinggjalda</a
660                    ></li
661                            ><li><a href="/atvinnurekstur/skattar-og-gjold/fjarmagnstekjuskattur/">Fjármagnstekjuskattur</a
662                    ></li
663                            ><li><a href="/atvinnurekstur/virdisaukaskattur/">Virðisaukaskattur</a
664                    ></li
665                            ><li><a href="/atvinnurekstur/skattar-og-gjold/gistinattaskattur/">Gistináttaskattur</a
666                    ></li
667                            ><li><a href="/atvinnurekstur/skattar-og-gjold/skattar-vegna-fjarmalathjonustu/">Skattar vegna fjármálaþjónustu</a
668                    ></li
669                            ><li><a href="/atvinnurekstur/skattar-og-gjold/bifreidagjald/">Bifreiðagjald</a
670                    ></li
671                            ><li><a href="/atvinnurekstur/skattar-og-gjold/oliugjald/">Olíugjald</a
672                    ></li
673                            ><li><a href="/atvinnurekstur/skattar-og-gjold/afengisgjald/">Áfengisgjald</a
674                    ></li
675                            ><li><a href="/atvinnurekstur/skattar-og-gjold/jofnunargjald-althjonustu/">Jöfnunargjald alþjónustu</a
676                    ></li
677                            ><li><a href="/atvinnurekstur/skattar-og-gjold/kilometragjald-a-vorubifreidar/">Kílómetragjald á vörubifreiðar</a
678                    ></li
679                            ><li><a href="/atvinnurekstur/skattar-og-gjold/kilometragjald/">Kílómetragjald</a
680                    ></li
681                            ><li>
681<a href="/atvinnurekstur/skattar-og-gjold/markadsgjald/">Markaðsgjald</a
682                    ></li
683                            ><li><a href="/atvinnurekstur/skattar-og-gjold/skilagjald/">Skilagjald</a
684                    ></li
685                            ><li><a href="/atvinnurekstur/skattar-og-gjold/tryggingagjald/">Tryggingagjald</a
686                    ></li
687                            ><li><a href="/atvinnurekstur/skattar-og-gjold/urvinnslugjald/">Úrvinnslugjald</a
688                    ></li
689                            ><li><a href="/atvinnurekstur/skattar-og-gjold/umhverfis--og-audlindaskattar/">Umhverfis- og auðlindaskattar</a
690                    ></li
691                            ><li><a href="/atvinnurekstur/skattar-og-gjold/utvarpsgjald/">Útvarpsgjald</a
692                    ></li
693                            ><li class=" last"><a href="/atvinnurekstur/skattar-og-gjold/skemmtiferdaskip/">Gjöld á skemmtiferðaskip</a
694                    ></li
695                          ></ul
696                          ></li
697                          ><li class="branch"><a href="/atvinnurekstur/virdisaukaskattur/" title="Virðisaukaskattur í atvinnurekstri" aria-label="Virðisaukaskattur í atvinnurekstri">Virðisaukaskattur</a
698                    
699                          ><ul class="level4"
700                            ><li><a href="/atvinnurekstur/virdisaukaskattur/almennt-um-vsk/">Almennt um VSK</a
701                    ></li
702                            ><li><a href="/atvinnurekstur/virdisaukaskattur/skraning-a-vsk-skra/">Skráning á VSK-skrá</a
703                    ></li
704                            ><li><a href="/atvinnurekstur/virdisaukaskattur/skattskylda-og-skattprosentur/">Skattskylda og skattprósentur</a
705                    ></li
706                            ><li><a href="/atvinnurekstur/virdisaukaskattur/skraning-tekna/">Skráning tekna</a
707                    ></li
708                            ><li><a href="/atvinnurekstur/virdisaukaskattur/bokhald/">Bókhald</a
709                    ></li
710                            ><li><a href="/atvinnurekstur/virdisaukaskattur/leidrettingar-og-kaeruleidir/">Leiðréttingar og kæruleiðir</a
711                    ></li
712                            ><li><a href="/atvinnurekstur/virdisaukaskattur/uppgjor-og-skil/">Uppgjör og skil</a
713                    ></li
714                            ><li><a href="/atvinnurekstur/virdisaukaskattur/leidrettingarkvod/">Leiðréttingarkvöð</a
715                    ></li
716                            ><li><a href="/atvinnurekstur/virdisaukaskattur/spurt-og-svarad/">Spurt og svarað um VSK</a
717                    ></li
718                            ><li><a href="/nuna-eydublod-atv#flokkur2">Eyðublöð</a
719                    ></li
720                            ><li><a href="/fyrirtaekjaskra/leit">Leit að VSK númeri</a
721                    ></li
722                            ><li><a href="/atvinnurekstur/virdisaukaskattur/hladvorp/">Hlaðvörp</a
723                    ></li
724                            ><li><a href="/atvinnurekstur/virdisaukaskattur/vanumer/">Vánúmer</a
725                    ></li
726                            ><li class=" last"><a href="/atvinnurekstur/virdisaukaskattur/vsk-leidbeiningar/">VSK leiðbeiningar</a
727                    ></li
728                          ></ul
729                          ></li
730                          ><li class="branch"><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/">Endurgreiðslur virðisaukaskatts</a
731                    
732                          ><ul class="level4"
733                            ><li><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/vegna-ibudarhusnaedis/">Vegna íbúðarhúsnæðis</a
734                    ></li
735                            ><li><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/byggingaradilar/">Byggingaraðilar</a
736                    ></li
737                            ><li><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/opinberir-adilar/">Opinberir aðilar</a
738                    ></li
739                            ><li><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/verksmidjuframleidd-ibudarhus/">Verksmiðjuframleidd íbúðarhús</a
740                    ></li
741                            ><li><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/almannaheillafelog/">Almannaheillafélög</a
742                    ></li
743                            ><li class=" last"><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/erlendir-adilar/">Erlendir aðilar</a
744                    ></li
745                          ></ul
746                          ></li
747                          ><li class="branch"><a href="/atvinnurekstur/stadgreidsla-og-reiknad-endurgjald/" title="Staðgreiðsla og reiknað endurgjald í atvinnurekstri" aria-label="Staðgreiðsla og reiknað endurgjald í atvinnurekstri">Staðgreiðsla og reiknað endurgjald</a
748                    
749                          ><ul class="level4"
750                            ><li><a href="/nuna-stadgreidsla-atv">Staðgreiðsla</a
751                    ></li
752                            ><li><a href="/nuna-reiknad-endurgjald">Reiknað endurgjald</a
753                    ></li
754                            ><li><a href="/atvinnurekstur/stadgreidsla-og-reiknad-endurgjald/hlunnindi---skattmat/">Hlunnindi - skattmat</a
755                    ></li
756                            ><li class=" last"><a href="/atvinnurekstur/stadgreidsla-og-reiknad-endurgjald/personuafslattur/">Persónuafsláttur</a
757                    ></li
758                          ></ul
759                          ></li
760                          ><li class="branch"><a href="/atvinnurekstur/rafraen-skil/">Rafræn skil</a
761                    
762                          ><ul class="level4"
763                            ><li><a href="/atvinnurekstur/rafraen-skil/stadgreidsla/">Staðgreiðsla</a
764                    ></li
765                            ><li><a href="/atvinnurekstur/rafraen-skil/fjarmagnstekjuskattur/">Fjármagnstekjuskattur</a
766                    ></li
767                            ><li><a href="/atvinnurekstur/rafraen-skil/skattframtal/">Skattframtal</a
768                    ></li
769                            ><li class=" last"><a href="/atvinnurekstur/rafraen-skil/veflyklar-og-rafraen-skilriki/">Rafræn skilríki og veflyklar</a
770                    ></li
771                          ></ul
772                          ></li
773                          ><li class="branch"><a href="/atvinnurekstur/framtal-og-alagning/" title="Framtal og álagning í atvinnurekstri" aria-label="Framtal og álagning í atvinnurekstri">Framtal og álagning</a
774                    
775                          ><ul class="level4"
776                            ><li><a href="/nuna-alagningarsedill-og-forsendur-atv">Álagningarseðill og forsendur</a
777                    ></li
778                            ><li><a href="/atvinnurekstur/framtal-og-alagning/launamidar-og-launaframtal/">Launamiðar og launaframtal</a
779                    ></li
780                            ><li><a href="/atvinnurekstur/framtal-og-alagning/annad-reikningsar/">Annað reikningsár</a
781                    ></li
782                            ><li><a href="/nuna-framtalsleidbeiningar-atv">Framtalsleiðbeiningar</a
783                    ></li
784                            ><li><a href="/atvinnurekstur/framtal-og-alagning/skattframtal-rekstraradila/">Skattframtal rekstraraðila</a
785                    ></li
786                            ><li><a href="/atvinnurekstur/framtal-og-alagning/styrkir-til-nyskopunarfyrirtaekja/">Styrkir til nýsköpunarfyrirtækja</a
787                    ></li
788                            ><li><a href="/atvinnurekstur/framtal-og-alagning/lifeyrissjodir/">Lífeyrissjóðir</a
789                    ></li
790                            ><li><a href="/atvinnurekstur/framtal-og-alagning/erlend-felog/">Erlend félög</a
791                    ></li
792                            ><li><a href="/atvinnurekstur/framtal-og-alagning/cfc-felog/">CFC félög</a
793                    ></li
794                            ><li class=" last"><a href="/atvinnurekstur/framtal-og-alagning/skattmat/">Skattmat</a
795                    ></li
796                          ></ul
797                          ></li
798                          ><li class="branch"><a href="/atvinnurekstur/skattskylda/" title="Skattskylda og aðrar reglur í atvinnurekstri" aria-label="Skattskylda og aðrar reglur í atvinnurekstri">Skattskylda og aðrar reglur</a
799                    
800                          ><ul class="level4"
801                            ><li><a href="/atvinnurekstur/skattskylda/almenn-skattskylda/">Almenn skattskylda</a
802                    ></li
803                            ><li><a href="/atvinnurekstur/skattskylda/takmorkud-skattskylda/">Takmörkuð skattskylda</a
804                    ></li
805                            ><li><a href="/atvinnurekstur/skattskylda/danarbu/">Dánarbú</a
806                    ></li
807                            ><li><a href="/atvinnurekstur/skattskylda/oskattskyld-felog/">Óskattskyld félög</a
808                    ></li
809                            ><li><a href="/atvinnurekstur/skattskylda/cfc-felog/">CFC félög</a
810                    ></li
811                            ><li><a href="/atvinnurekstur/skattskylda/erlendir-listamenn/">Erlendir listamenn</a
812                    ></li
813                            ><li><a href="/atvinnurekstur/skattskylda/tviskottunarsamningar/">Tvísköttunarsamningar</a
814                    ></li
815                            ><li><a href="/atvinnurekstur/skattskylda/ithrottafelog/">Íþróttafélög</a
816                    ></li
817                            ><li><a href="/atvinnurekstur/skattskylda/milliverdlagning/">Milliverðlagning</a
818                    ></li
819                            ><li><a href="/atvinnurekstur/skattskylda/almannaheillaskra-skattfradrattur/">Almannaheillaskrá - skattfrádráttur</a
820                    ></li
821                            ><li><a href="/atvinnurekstur/skattskylda/almannaheillaskra-skradir-logadilar/">Almannaheillaskrá – skráðir lögaðilar</a
822                    ></li
823                            ><li><a href="/atvinnurekstur/skattskylda/erlend-thjonustufyrirtaeki-starfsmannaleigur/">Erlend þjónustufyrirtæki - starfsmannaleigur</a
824                    ></li
825                            ><li><a href="/atvinnurekstur/skattskylda/ahrifavaldar/">Áhrifavaldar</a
826                    ></li
827                            ><li><a href="/atvinnurekstur/skattskylda/samskottun-felaga/">Samsköttun félaga</a
828                    ></li
829                            ><li><a href="/atvinnurekstur/skattskylda/undantekningar-a-stadgreidsluskyldu-fjarmagnstekna/">
829Undantekningar á staðgreiðsluskyldu fjármagnstekna</a
830                    ></li
831                          ></ul
832                          ></li
833                          ><li class="branch"><a href="/atvinnurekstur/bokhald-og-tekjuskraning/" title="Bókhald og tekjuskráning í atvinnurekstri" aria-label="Bókhald og tekjuskráning í atvinnurekstri">Bókhald og tekjuskráning</a
834                    
835                          ><ul class="level4"
836                            ><li><a href="/atvinnurekstur/bokhald-og-tekjuskraning/bokhald/">Bókhald</a
837                    ></li
838                            ><li><a href="/atvinnurekstur/bokhald-og-tekjuskraning/tekjuskraning/">Tekjuskráning</a
839                    ></li
840                            ><li><a href="/atvinnurekstur/bokhald-og-tekjuskraning/rafraen-bokhaldskerfi/">Rafræn bókhaldskerfi</a
841                    ></li
842                            ><li class=" last"><a href="/atvinnurekstur/bokhald-og-tekjuskraning/ts-bokhald/">TS bókhald</a
843                    ></li
844                          ></ul
845                          ></li
846                          ><li class="branch"><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/" title="Málsmeðferð og réttarreglur í atvinnurekstri" aria-label="Málsmeðferð og réttarreglur í atvinnurekstri">Málsmeðferð og réttarreglur</a
847                    
848                          ><ul class="level4"
849                            ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/ferill-agreiningsmala/">Ferill ágreiningsmála</a
850                    ></li
851                            ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/sektarmedferd/">Sektarmeðferð</a
852                    ></li
853                            ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/tviskottunarsamningar/">Tvísköttunarsamningar</a
854                    ></li
855                            ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/akvardandi-bref/">Ákvarðandi bréf</a
856                    ></li
857                            ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/bindandi-alit/">Bindandi álit</a
858                    ></li
859                            ><li><a href="/nuna-auglysingar">Auglýsingar</a
860                    ></li
861                            ><li class=" last"><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/kaeruleidir/">Kæruleiðir</a
862                    ></li
863                          ></ul
864                          ></li
865                          ><li><a href="/atvinnurekstur/skattamal/skattrannsoknir/">Skattrannsóknir</a
866                    ></li
867                          ><li><a href="/nuna-eydublod-atv" title="Eyðublöð fyrir atvinnurekstur" aria-label="Eyðublöð fyrir atvinnurekstur">Eyðublöð</a
868                    ></li
869                          ><li><a href="/nuna-ordsendingar" title="Orðsendingar fyrir atvinnurekstur" aria-label="Orðsendingar fyrir atvinnurekstur">Orðsendingar</a
870                    ></li
871                          ><li><a href="/atvinnurekstur/innheimta/" title="Innheimta fyrir atvinnurekstur" aria-label="Innheimta fyrir atvinnurekstur">Innheimta</a
872                    ></li
873                          ><li class="branch"><a href="/einstaklingar/covid#tab2">Aðgerðir vegna COVID-19</a
874                    
875                          ><ul class="level4"
876                            ><li><a href="/einstaklingar/covid#tab2">Yfirlit úrræða vegna COVID-19</a
877                    ></li
878                            ><li><a href="/atvinnurekstur/covid/veitingastyrkur/">Veitingastyrkur</a
879                    ></li
880                            ><li><a href="/atvinnurekstur/covid/vsk-endurgreidslur/">VSK-endurgreiðslur</a
881                    ></li
882                            ><li><a href="/atvinnurekstur/covid/vidspyrnustyrkur/">Viðspyrnustyrkur</a
883                    ></li
884                            ><li><a href="/atvinnurekstur/covid/lokunarstyrkir-1-og-2/">
884Lokunarstyrkir 1 og 2</a
885                    ></li
886                            ><li><a href="/atvinnurekstur/covid/lokunarstyrkur-3/">Lokunarstyrkur 3</a
887                    ></li
888                            ><li><a href="/atvinnurekstur/covid/lokunarstyrkir-4-og-5/">Lokunarstyrkir 4, 5 og 6</a
889                    ></li
890                            ><li><a href="/atvinnurekstur/covid/frestun-gjalddaga-stadgreidslu/">Frestun gjalddaga staðgreiðslu</a
891                    ></li
892                            ><li><a href="/atvinnurekstur/covid/laun-a-uppsagnarfresti/">Laun á uppsagnarfresti</a
893                    ></li
894                            ><li><a href="/atvinnurekstur/covid/tekjufallsstyrkir/">Tekjufallsstyrkir</a
895                    ></li
896                            ><li><a href="/atvinnurekstur/covid/frestun-greidslu-tekjuskatts/">Frestun greiðslu tekjuskatts</a
897                    ></li
898                            ><li><a href="/atvinnurekstur/covid/urraedi-stjornvalda/">Úrræði stjórnvalda</a
899                    ></li
900                            ><li><a href="/atvinnurekstur/covid/barnabotaauki/">Barnabótaauki</a
901                    ></li
902                            ><li class=" last"><a href="/atvinnurekstur/covid/greidsludreifing-stadgreidslu-og-tryggingagjalds/">Greiðsludreifing staðgreiðslu og tryggingagjalds</a
903                    ></li
904                          ></ul
905                          ></li
906                          ><li class=" last branch"><a href="/atvinnurekstur/grindavik/">Úrræði fyrir rekstraraðila í Grindavík</a
907                    
908                          ><ul class="level4"
909                            ><li><a href="/atvinnurekstur/grindavik/rekstrarstudningur/">Rekstrarstuðningur</a
910                    ></li
911                            ><li><a href="/atvinnurekstur/grindavik/nidurfelling-alags-a-vsk/">Niðurfelling álags á VSK</a
912                    ></li
913                            ><li><a href="/atvinnurekstur/skattamal/grindavik/frestun-skila-a-stadgreidslu-og-tryggingagjaldi/">Frestun skila á staðgreiðslu og tryggingagjaldi</a
914                    ></li
915                            ><li class=" last"><a href="/atvinnurekstur/grindavik/laekkun/nidurfelling-fyrirframgreidslu-skatta/">Lækkun/niðurfelling fyrirframgreiðslu skatta</a
916                    ></li
917                          ></ul
918                          ></li
919                        ></ul
920                        ><li class="menupage last branch"><a href="/atvinnurekstur/tollamal/">Tollamál</a
921                    
922                        ><ul class="level3"
923                          ><li class="branch"><a href="/atvinnurekstur/tollamal/innflutningur/">Innflutningur</a
924                    
925                          ><ul class="level4"
926                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/adflutningsgjold/">Aðflutningsgjöld</a
927                    ></li
928                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/undanthagur/">Undanþágur</a
929                    ></li
930                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/aaetlun-adflutningsgjalda/">Áætlun aðflutningsgjalda</a
931                    ></li
932                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/endurgreidsla-virdisaukaskatts/">Endurgreiðsla virðisaukaskatts</a
933                    ></li
934                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/lifandi-dyr-matvaeli-og-plontur/">Lifandi dýr, matvæli og plöntur</a
935                    ></li
936                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/endurakvardanir/">Endurákvarðanir</a
937                    ></li
938                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/eori-numer/">EORI númer</a
939                    ></li
940                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/postflytjendur/">Póstflytjendur</a
941                    ></li
942                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/skilagjald/">Skilagjald</a
943                    ></li
944                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/timabundinn-innflutningur/">Tímabundinn innflutningur</a
945                    ></li
946                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/tollflokkun/">Tollflokkun</a
947                    ></li
948                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/tollskyrslugerd/">Tollskýrslugerð</a
949                    ></li
950                            ><li class="branch"><a href="/atvinnurekstur/tollamal/innflutningur/upprunareglur/">Upprunareglur</a
951                    ></li
952                            ><li class=" last"><a href="/atvinnurekstur/tollamal/innflutningur/tollafgreidsla-okutaekja/">Tollafgreiðsla ökutækja</a
953                    ></li
954                          ></ul
955                          ></li
956                          ><li class="branch"><a href="/atvinnurekstur/tollamal/utflutningur/">Útflutningur</a
957                    
958                          ><ul class="level4"
959                            ><li><a href="/atvinnurekstur/tollamal/utflutningur/um-utflutning/">Um útflutning</a
960                    ></li
961                            ><li><a href="/atvinnurekstur/tollamal/utflutningur/sjavarafurdir/">Sjávarafurðir</a
962                    ></li
963                            ><li><a href="/atvinnurekstur/tollamal/utflutningur/utflutningsskyrsla/">Útflutningsskýrsla</a
964                    ></li
965                            ><li><a href="/atvinnurekstur/tollamal/utflutningur/utflutningsleyfi/">Útflutningsleyfi</a
966                    ></li
967                            ><li class=" last"><a href="/atvinnurekstur/tollamal/utflutningur/vidurkenndur-utflytjandi/">Viðurkenndur útflytjandi</a
968                    ></li
969                          ></ul
970                          ></li
971                          ><li><a href="/atvinnurekstur/tollamal/umflutningur/">Umflutningur</a
972                    ></li
973                          ><li class="branch"><a href="/atvinnurekstur/tollamal/tollafgreidslugengi/gengi-gjaldmidla">Tollafgreiðslugengi</a
974                    
975                          ><ul class="level4"
976                            ><li><a href="/atvinnurekstur/tollamal/tollafgreidslugengi/gengi-gjaldmidla/">Gengi gjaldmiðla</a
977                    ></li
978                            ><li><a href="/atvinnurekstur/tollamal/tollafgreidslugengi/tollgengi-eftir-dagsetningu/">Tollgengi eftir dagsetningu</a
979                    ></li
980                            ><li class=" last"><a href="/atvinnurekstur/tollamal/tollafgreidslugengi/gildistimi-og-skraning/">Gildistími og skráning</a
981                    ></li
982                          ></ul
983                          ></li
984                          ><li class="branch"><a href="/atvinnurekstur/tollamal/tollskra/">Tollskrá</a
985                    
986                          ><ul class="level4"
987                            ><li><a href="https://veftollskra.skattur.is/">Veftollskrá</a
988                    ></li
989                            ><li><a href="/atvinnurekstur/tollamal/tollskra/eitt-numer/">Eitt númer</a
990                    ></li
991                            ><li><a href="/atvinnurekstur/tollamal/tollskra/tollflokkun/">Tollflokkun</a
992                    ></li
993                            ><li class=" last"><a href="/atvinnurekstur/tollamal/tollskra/prentvaenar-utgafur/">Prentvænar útgáfur</a
994                    ></li
995                          ></ul
996                          ></li
997                          ><li class="branch"><a href="/atvinnurekstur/tollamal/lyklar/">Lyklar</a
998                    
999                          ><ul class="level4"
1000                            ><li><a href="/atvinnurekstur/tollamal/lyklar/afhendingarskilmalar/">
1000Afhendingarskilmálar</a
1001                    ></li
1002                            ><li><a href="/atvinnurekstur/tollamal/lyklar/akvordunarstadir/">Ákvörðunarstaðir</a
1003                    ></li
1004                            ><li><a href="/atvinnurekstur/tollamal/lyklar/lond/">Lönd</a
1005                    ></li
1006                            ><li><a href="/atvinnurekstur/tollamal/lyklar/skjol/">Skjöl</a
1007                    ></li
1008                            ><li><a href="/atvinnurekstur/tollamal/lyklar/umbudir/">Umbúðir</a
1009                    ></li
1010                            ><li><a href="/atvinnurekstur/tollamal/lyklar/villur/">Villur</a
1011                    ></li
1012                            ><li class=" last"><a href="/atvinnurekstur/tollamal/lyklar/vorugeymslur/">Vörugeymslur</a
1013                    ></li
1014                          ></ul
1015                          ></li
1016                          ><li class="branch"><a href="/atvinnurekstur/tollamal/skilmalar/">Skilmálar</a
1017                    
1018                          ><ul class="level4"
1019                            ><li><a href="/atvinnurekstur/tollamal/skilmalar/bonn/">Bönn</a
1020                    ></li
1021                            ><li><a href="/atvinnurekstur/tollamal/skilmalar/gjold/">Gjöld</a
1022                    ></li
1023                            ><li><a href="/atvinnurekstur/tollamal/skilmalar/leyfi/">Leyfi</a
1024                    ></li
1025                            ><li><a href="/atvinnurekstur/tollamal/skilmalar/tollar/">Tollar</a
1026                    ></li
1027                            ><li><a href="/atvinnurekstur/tollamal/skilmalar/undanthagur/">Undanþágur</a
1028                    ></li
1029                            ><li class=" last"><a href="/atvinnurekstur/tollamal/skilmalar/urvinnslugjold/">Úrvinnslugjöld</a
1030                    ></li
1031                          ></ul
1032                          ></li
1033                          ><li class="branch"><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/">Rafræn tollafgreiðsla</a
1034                    
1035                          ><ul class="level4"
1036                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/almennt/">Almennt</a
1037                    ></li
1038                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/smt-tollafgreidsla/">SMT-Tollafgreiðsla</a
1039                    ></li
1040                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/vef-tollafgreidsla/">VEF-tollafgreiðsla</a
1041                    ></li
1042                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/vef-farmskrarskil/">VEF-farmskrárskil</a
1043                    ></li
1044                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/tollalina/">Tollalína</a
1045                    ></li
1046                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/rafraen-skilriki/">VEF-útflutningur - Farmskrárskil</a
1047                    ></li
1048                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/">Hugbúnaðarhús</a
1049                    ></li
1050                            ><li class=" last"><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/audkenning-og-umbod/">Auðkenning og umboð</a
1051                    ></li
1052                          ></ul
1053                          ></li
1054                          ><li class="branch"><a href="/atvinnurekstur/tollamal/tolleftirlit/">Tolleftirlit</a
1055                    
1056                          ><ul class="level4"
1057                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/hlutverk-tollgaeslunnar/">Hlutverk tollgæslunnar</a
1058                    ></li
1059                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/ahaettustjornun/">Áhættustjórnun</a
1060                    ></li
1061                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/voruskodun/">Vöruskoðun</a
1062                    ></li
1063                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/hafnir-og-flugvellir/">Hafnir og flugvellir</a
1064                    ></li
1065                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/ferdamenn/">Ferðamenn</a
1066                    ></li
1067                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/ahafnir/">Áhafnir</a
1068                    ></li
1069                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/reidufe/">
1069Reiðufé</a
1070                    ></li
1071                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/fikniefnaeftirlit/">Fíkniefnaeftirlit</a
1072                    ></li
1073                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/ologlegur-inn-og-utflutningur/">Ólöglegur inn- og útflutningur</a
1074                    ></li
1075                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/rannsoknarstofur/">Rannsóknarstofur</a
1076                    ></li
1077                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/oryggi-voruflutninga/">Öryggi vöruflutninga</a
1078                    ></li
1079                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/eori/">EORI</a
1080                    ></li
1081                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/tollmidlarar/">Tollmiðlarar</a
1082                    ></li
1083                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/tollhafnir/">Tollhafnir</a
1084                    ></li
1085                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/geymslur/">Geymslur</a
1086                    ></li
1087                            ><li class=" last"><a href="/atvinnurekstur/tollamal/tolleftirlit/vidurkenndir-rekstraradilar-aeo/">Viðurkenndir rekstraraðilar AEO</a
1088                    ></li
1089                          ></ul
1090                          ></li
1091                          ><li><a href="/atvinnurekstur/tollamal/farmvernd/">Farmvernd</a
1092                    ></li
1093                          ><li class="branch"><a href="/atvinnurekstur/tollamal/samningar/">Samningar</a
1094                    
1095                          ><ul class="level4"
1096                            ><li><a href="/atvinnurekstur/tollamal/samningar/millirikjasamningar/">Milliríkjasamningar</a
1097                    ></li
1098                            ><li><a href="/atvinnurekstur/tollamal/samningar/friverslunarsamningar/">Fríverslunarsamningar</a
1099                    ></li
1100                            ><li class=" last"><a href="/atvinnurekstur/tollamal/samningar/samstarfssamningar/">Samstarfssamningar</a
1101                    ></li
1102                          ></ul
1103                          ></li
1104                          ><li class="branch"><a href="/atvinnurekstur/tollamal/rettindi-og-skyldur/">Réttindi og skyldur</a
1105                    
1106                          ><ul class="level4"
1107                            ><li><a href="/atvinnurekstur/tollamal/rettindi-og-skyldur/kaeruleidir/">Kæruleiðir</a
1108                    ></li
1109                            ><li><a href="/atvinnurekstur/tollamal/rettindi-og-skyldur/eftirlit-og-endurskodun/">Eftirlit og endurskoðun</a
1110                    ></li
1111                            ><li><a href="/atvinnurekstur/tollamal/rettindi-og-skyldur/upplysingaskylda/">Upplýsingaskylda</a
1112                    ></li
1113                            ><li class=" last"><a href="/atvinnurekstur/tollamal/rettindi-og-skyldur/gjaldskra-thjonustugjalda/">Gjaldskrá þjónustugjalda</a
1114                    ></li
1115                          ></ul
1116                          ></li
1117                          ><li class="branch"><a href="/atvinnurekstur/tollamal/log-og-reglur/">Lög og reglur</a
1118                    
1119                          ><ul class="level4"
1120                            ><li><a href="/atvinnurekstur/tollamal/log-og-reglur/lagasafn-skattsins/">Lagasafn Skattsins</a
1121                    ></li
1122                            ><li><a href="/atvinnurekstur/tollamal/log-og-reglur/tollahandbok-i/">Tollahandbók I</a
1123                    ></li
1124                            ><li><a href="/atvinnurekstur/tollamal/log-og-reglur/tollahandbok-ii-tollskra/">Tollahandbók II - tollskrá</a
1125                    ></li
1126                            ><li class=" last"><a href="/atvinnurekstur/tollamal/log-og-reglur/stjornsyslureglur/">Stjórnsýslureglur</a
1127                    ></li
1128                          ></ul
1129                          ></li
1130                          ><li class=" last"><a href="/atvinnurekstur/tollamal/eydublod_tollgaeslustjora/" title="Eyðublöð tollgæslustjóra" aria-label="Eyðublöð tollgæslustjóra">Eyðublöð</a
1131                    ></li
1132                        ></ul
1133                        ></li
1134                      ></ul
1135                      ><li class="menupage branch"><a href="/innheimta/" class="cat3">Innheimta</a
1136                    
1137                      ><ul class="level2"
1138                        ><li class="menupage last branch"><a href="/innheimta/innheimtaskatta-og-gjalda/">Innheimta skatta og gjalda</a
1139                    
1140                        ><ul class="level3"
1141                          ><li class="branch"><a href="/innheimta/innheimta-skatta-og-gjalda/">Innheimta</a
1142                    
1143                          ><ul class="level4"
1144                            ><li><a href="/innheimta/innheimta/bankareikningar/">Bankareikningar</a
1145                    ></li
1146                            ><li><a href="/innheimta/innheimta/danarbu/">Dánarbú</a
1147                    ></li
1148                            ><li><a href="/innheimta/innheimta/innheimtubref/">Innheimtubréf</a
1149                    ></li
1150                            ><li>
1150<a href="/innheimta/innheimta/innheimtukostnadur/">Innheimtukostnaður</a
1151                    ></li
1152                            ><li><a href="/innheimta/innheimta/innheimta-skattskulda-maka/">Innheimta skattskulda maka</a
1153                    ></li
1154                            ><li class=" last"><a href="/innheimta/innheimta/upplysingagjof/">Umboð og upplýsingagjöf</a
1155                    ></li
1156                          ></ul
1157                          ></li
1158                          ><li class="branch"><a href="/innheimta/vanskil/">Vanskil</a
1159                    
1160                          ><ul class="level4"
1161                            ><li><a href="/innheimta/vanskil/vanskilakrofur/">Vanskilakröfur</a
1162                    ></li
1163                            ><li><a href="/innheimta/vanskil/erlend-innheimta/">Erlend innheimta</a
1164                    ></li
1165                            ><li><a href="/innheimta/vanskil/fjarnam/">Fjárnám</a
1166                    ></li
1167                            ><li><a href="/innheimta/vanskil/fyrning-skulda/">Fyrning skulda</a
1168                    ></li
1169                            ><li><a href="/innheimta/vanskil/gjaldthrotaskipti/">Gjaldþrotaskipti</a
1170                    ></li
1171                            ><li><a href="/innheimta/vanskil/greidsluaaetlanir/">Greiðsluáætlanir</a
1172                    ></li
1173                            ><li><a href="/innheimta/vanskil/naudasamningar/">Nauðasamningar</a
1174                    ></li
1175                            ><li><a href="/innheimta/vanskil/greidsluerfidleikar/">Greiðsluerfiðleikar</a
1176                    ></li
1177                            ><li><a href="/innheimta/vanskil/skuld-inneign/">Skuld - inneign</a
1178                    ></li
1179                            ><li><a href="/innheimta/vanskil/launaafdrattur/">Launaafdráttur</a
1180                    ></li
1181                            ><li><a href="/innheimta/vanskil/innheimta-skattskulda-maka/">Innheimta skattskulda maka</a
1182                    ></li
1183                            ><li><a href="/innheimta/vanskil/naudungarsala/">Nauðungarsala</a
1184                    ></li
1185                            ><li><a href="/innheimta/vanskil/skuldajofnudur/">Skuldajöfnuður</a
1186                    ></li
1187                            ><li class=" last"><a href="/innheimta/vanskil/stodvun-atvinnurekstrar/">Stöðvun atvinnurekstrar</a
1188                    ></li
1189                          ></ul
1190                          ></li
1191                          ><li class="branch"><a href="/innheimta/skattar-og-gjold/allir-skattar-og-gjold/">Skattar og gjöld</a
1192                    
1193                          ><ul class="level4"
1194                            ><li><a href="/innheimta/skattar-og-gjold/allir-skattar-og-gjold/">Allir skattar og gjöld</a
1195                    ></li
1196                            ><li class=" last"><a href="/innheimta/skattar-og-gjold/alagning/">Álagning</a
1197                    ></li
1198                          ></ul
1199                          ></li
1200                          ><li><a href="/innheimta/inneignir/greidsla-inneigna/">Inneignir</a
1201                    ></li
1202                          ><li><a href="/innheimta/launagreidendur-rafraen-skil/">Launagreiðendur - rafræn skil</a
1203                    ></li
1204                          ><li><a href="/innheimta/log-og-reglur/">Lög og reglur</a
1205                    ></li
1206                          ><li class="branch"><a href="/innheimta/kaerur-og-malsmedferd/">Kærur og málsmeðferð</a
1207                    
1208                          ><ul class="level4"
1209                            ><li><a href="/innheimta/kaerur-og-malsmedferd/greidsluadlogun/">Greiðsluaðlögun</a
1210                    ></li
1211                            ><li><a href="/innheimta/kaerur-og-malsmedferd/stjornsyslukaera/">Stjórnsýslukæra</a
1212                    ></li
1213                            ><li><a href="/innheimta/kaerur-og-malsmedferd/umbodsmadur-althingis/">Umboðsmaður Alþingis</a
1214                    ></li
1215                            ><li class=" last"><a href="/innheimta/kaerur-og-malsmedferd/domasafn/">Dómasafn</a
1216                    ></li
1217                          ></ul
1218                          ></li
1219                          ><li><a href="/innheimta/bankareikningar/">Bankareikningar</a
1220                    ></li
1221                          ><li><a href="/innheimta/greidsluaskoranir/">Greiðsluáskoranir</a
1222                    ></li
1223                          ><li><a href="/innheimta/vottord-um-skuldleysi/">Vottorð um skuldleysi</a
1224                    ></li
1225                          ><li class=" last"><a href="/innheimta/eydublod-innheimtu/">Eyðublöð</a
1226                    ></li
1227                        ></ul
1228                        ></li
1229                      ></ul
1230                      ><li class="nosubnav fyrirtaekjaskra-page branch"><a href="/fyrirtaekjaskra/" class="cat4">Fyrirtækjaskrá</a
1231                    
1232                      ><ul class="level2"
1233                        ><li class="branch"><a href="/fyrirtaekjaskra/stofnun-felaga-i-atvinnurekstri/">Stofnun félaga í atvinnurekstri</a
1234                    
1235                        ><ul class="level3"
1236                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga/einkahlutafelog/">Einkahlutafélög</a
1237                    ></li
1238                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga/hlutafelog/">Hlutafélög</a
1239                    ></li
1240                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga-i-atvinnurekstri/samlagshlutafelog/">Samlagshlutafélög</a
1241                    ></li
1242                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga-i-atvinnurekstri/sameignarfelog/">Sameignarfélög</a
1243                    ></li
1244                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga-i-atvinnurekstri/samlagsfelog/">Samlagsfélög</a
1245                    ></li
1246                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga/sjalfseignarstofnun-i-atvinnurekstri/">Sjálfseignarstofnun í atvinnurekstri</a
1247                    ></li
1248                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga/utibu-erlendra-felaga-a-islandi/">Útibú erlendra félaga á Íslandi</a
1249                    ></li
1250                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga-i-atvinnurekstri/samvinnufelog/">Samvinnufélög</a
1251                    ></li
1252                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga/onnur-felog/">Önnur félög</a
1253                    ></li
1254                          ><li class=" last"><a href="/fyrirtaekjaskra/stofnun-felaga/vidmid-vid-skraningu-firmaheita/">Viðmið við skráningu firmaheita</a
1255                    ></li
1256                        ></ul
1257                        ></li
1258                        ><li><a href="/fyrirtaekjaskra/raunverulegir-eigendur/">Raunverulegir eigendur</a
1259                    ></li
1260                        ><li><a href="/fyrirtaekjaskra/raunverulegir-eigendur-felagasamtok/">Raunverulegir eigendur - félagasamtök</a
1261                    ></li
1262                        ><li class="branch"><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/">Félagasamtök og önnur félög</a
1263                    
1264                        ><ul class="level3"
1265                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/raunverulegir-eigendur-felagasamtok/">Raunverulegir eigendur – félagasamtök</a
1266                    ></li
1267                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-almenn-felog/almenn-felagasamtok/">Almenn félagasamtök</a
1268                    ></li
1269                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/almenn-felagasamtok-afskraning/">Almenn félagasamtök – AFSKRÁNING</a
1270                    ></li
1271                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/almannaheillafelog/">Almannaheillafélög</a
1272                    ></li
1273                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/almannaheillafelog-yfir-landamaeri/">Almannaheillafélög yfir landamæri</a
1274                    ></li
1275                          ><li><a href="/fyrirtaekjaskra/almenn-felagasamtok-og-onnur-felog/starfsmannafelog/">Starfsmannafélög</a
1276                    ></li
1277                          ><li><a href="/fyrirtaekjaskra/almenn-felagasamtok-og-onnur-felog/husfelog/">Húsfélög</a
1278                    ></li
1279                          ><li><a href="/fyrirtaekjaskra/almenn-felagasamtok-og-onnur-felog/sjalfseignastofnanir/">Sjálfseignastofnanir</a
1280                    ></li
1281                          ><li><a href="/fyrirtaekjaskra/almenn-felagasamtok-og-onnur-felog/felog-i-fristundabyggd/">Félög í frístundabyggð</a
1282                    ></li
1283                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/tru-og-lifsskodunarfelog/">Trú- og lífsskoðunarfélög</a
1284                    ></li
1285                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/stjornmalasamtok/">Stjórnmálasamtök</a
1286                    ></li
1287                          ><li class=" last"><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/listi-yfir-skrad-stjornmalasamtok/">Listi yfir skráð stjórnmálasamtök</a
1288                    ></li
1289                        ></ul
1290                        ></li
1291                        ><li class="branch"><a href="/fyrirtaekjaskra/breytingar-og-slit/">Breytingar og slit</a
1292                    
1293                        ><ul class="level3"
1294                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/breyting-a-skraningu/">Breyting á skráningu ehf./hf./ses.</a
1295                    ></li
1296                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/breyting-a-skraningu-sf.slf./">Breyting á skráningu sf./slf.</a
1297                    ></li
1298                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/breyting-raunverulegra-eigenda/">Breyting raunverulegra eigenda</a
1299                    ></li
1300                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/samruni/">Samruni</a
1301                    ></li
1302                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/skiptingar/">Skiptingar</a
1303                    ></li
1304                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/slit-einkahlutafelags/">Slit einkahlutafélags</a
1305                    ></li
1306                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/slit-sameignarfelags/">Slit sameignarfélags</a
1307                    ></li
1308                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/slit-samlagsfelags/">Slit samlagsfélags</a
1309                    ></li
1310                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/slit-felagasamtaka/">Slit félagasamtaka</a
1311                    ></li
1312                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/slit-annarra-felagsforma/">Slit annarra félagsforma</a
1313                    ></li
1314                          ><li class=" last"><a href="/fyrirtaekjaskra/breytingar-og-slit/vidurlog/">Viðurlög</a
1315                    ></li
1316                        ></ul
1317                        ></li
1318                        ><li class="branch"><a href="/fyrirtaekjaskra/upplysingar-vottord/">Upplýsingar - vottorð</a
1319                    
1320                        ><ul class="level3"
1321                          ><li><a href="/fyrirtaekjaskra/leit">Leit í fyrirtækjaskrá</a
1322                    ></li
1323                          ><li><a href="/fyrirtaekjaskra/thjonusta/upplysingar-ur-fyrirtaekjaskra/">Upplýsingar úr fyrirtækjaskrá</a
1324                    ></li
1325                          ><li><a href="/fyrirtaekjaskra/thjonusta/upplysingar-ur-arsreikningaskra/">Upplýsingar úr ársreikningaskrá</a
1326                    ></li
1327                          ><li><a href="/fyrirtaekjaskra/thjonusta/listi-yfir-midlara/">Listi yfir miðlara</a
1328                    ></li
1329                          ><li><a href="/fyrirtaekjaskra/thjonusta/upplysingar-um-fjolda-fyrirtaekja/">Upplýsingar um fjölda fyrirtækja</a
1330                    ></li
1331                          ><li class=" last"><a href="/fyrirtaekjaskra/thjonusta/isat-2008/">ÍSAT 2008</a
1332                    ></li
1333                        ></ul
1334                        ></li
1335                        ><li class="branch"><a href="/fyrirtaekjaskra/arsreikningaskra/">Ársreikningaskrá</a
1336                    
1337                        ><ul class="level3"
1338                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/skil-a-arsreikningum/">Skil á ársreikningum</a
1339                    ></li
1340                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/hnappurinn/">Hnappurinn</a
1341                    ></li
1342                          ><li>
1342<a href="/fyrirtaekjaskra/arsreikningaskra/sektir-vegna-vanskila/">Sektir vegna vanskila</a
1343                    ></li
1344                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/felog-i-vanskilum/">Félög í vanskilum</a
1345                    ></li
1346                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/althjodlegir-reikningsskilastadlar/">IFRS Alþjóðlegir reikningsskilastaðlar</a
1347                    ></li
1348                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/ifrs-tilkynningar/">Fréttir og tilkynningar</a
1349                    ></li
1350                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/felog-med-althjodlega-reikningsskilastadla/2025">Félög með alþjóðlega reikningsskilastaðla</a
1351                    ></li
1352                          ><li><a href="/fyrirtaekjaskra/leit">Leit í ársreikningaskrá</a
1353                    ></li
1354                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/upplysingar-ur-arsreikningaskra/">Upplýsingar úr ársreikningaskrá</a
1355                    ></li
1356                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/ahersluatridi/2025">Áhersluatriði</a
1357                    ></li
1358                          ><li class=" last"><a href="/fyrirtaekjaskra/arsreikningaskra/ahersluatridi-i-ifrs-eftirliti/">Áhersluatriði í IFRS eftirliti</a
1359                    ></li
1360                        ></ul
1361                        ></li
1362                        ><li><a href="/fyrirtaekjaskra/gjaldskra/">Gjaldskrá</a
1363                    ></li
1364                        ><li><a href="/fyrirtaekjaskra/synishorn-af-samthykktum/">Sýnishorn af samþykktum</a
1365                    ></li
1366                        ><li><a href="/fyrirtaekjaskra/eignarhald-jardalog/">Eignarhald - jarðalög</a
1367                    ></li
1368                        ><li><a href="/fyrirtaekjaskra/eydublod-fyrirtaekjaskra/">Eyðublöð</a
1369                    ></li
1370                        ><li><a href="/fyrirtaekjaskra/log-reglugerdir-o.fl./">Lög, reglugerðir o.fl.</a
1371                    ></li
1372                      ></ul
1373                      ></li
1374                      ><li class="menupage branch"><a href="/fagadilar/" class="cat5">Fagaðilar</a
1375                    
1376                      ><ul class="level2"
1377                        ><li class="menupage branch"><a href="/fagadilar/skattamal/">Skattamál</a
1378                    
1379                        ><ul class="level3"
1380                          ><li><a href="/nuna-auglysingar">Auglýsingar</a
1381                    ></li
1382                          ><li class="branch"><a href="/fagadilar/akvardandi-bref/">Ákvarðandi bréf</a
1383                    
1384                          ><ul class="level4"
1385                            ><li><a href="/fagadilar/akvardandi-bref/beinir-skattar/2022">Beinir skattar</a
1386                    ></li
1387                            ><li class=" last"><a href="/fagadilar/akvardandi-bref/obeinir-skattar/2026">Óbeinir skattar</a
1388                    ></li
1389                          ></ul
1390                          ></li
1391                          ><li><a href="/fagadilar/bindandi-alit/2025">Bindandi álit</a
1392                    ></li
1393                          ><li class="branch"><a href="/fagadilar/fatca/">FATCA</a
1394                    
1395                          ><ul class="level4"
1396                            ><li><a href="/fagadilar/fatca/um-fatca/">Um FATCA</a
1397                    ></li
1398                            ><li><a href="/fagadilar/fatca/leidbeiningar/">Leiðbeiningar</a
1399                    ></li
1400                            ><li><a href="/fagadilar/fatca/taeknilysing/">Tæknilýsing</a
1401                    ></li
1402                            ><li><a href="/fagadilar/fatca/spurt-og-svarad/">Spurt og svarað</a
1403                    ></li
1404                            ><li class=" last"><a href="/fagadilar/fatca/mikilvaegar-dagsetningar/">Mikilvægar dagsetningar</a
1405                    ></li
1406                          ></ul
1407                          ></li
1408                          ><li class="branch"><a href="/fagadilar/crs/">CRS</a
1409                    
1410                          ><ul class="level4"
1411                            ><li><a href="/fagadilar/crs/um-crs/">Um CRS</a
1412                    ></li
1413                            ><li class=" last"><a href="/fagadilar/crs/spurt-og-svarad/">Spurt og svarað</a
1414                    ></li
1415                          ></ul
1416                          ></li
1417                          ><li class="branch"><a href="/fagadilar/cbc/">CbC</a
1418                    
1419                          ><ul class="level4"
1420                            ><li><a href="/fagadilar/cbc/um-cbc/">Um CbC</a
1421                    ></li
1422                            ><li><a href="/fagadilar/cbc/leidbeiningar/">Leiðbeiningar</a
1423                    ></li
1424                            ><li class=" last"><a href="/fagadilar/hugbunadarhus/cbc/">Tæknilýsing</a
1425                    ></li
1426                          ></ul
1427                          ></li
1428                          ><li><a href="/fagadilar/skattamal/carf/">CARF</a
1429                    ></li
1430                          ><li>
1430<a href="/fagadilar/skattamal/tekjur-af-stafraenum-vettvangi/">Tekjur af stafrænum vettvangi</a
1431                    ></li
1432                          ><li><a href="/fagadilar/skil-atvinnumanna/2026">Skil atvinnumanna</a
1433                    ></li
1434                          ><li class="branch"><a href="/fagadilar/stadtolur-skatta/">Staðtölur skatta</a
1435                    
1436                          ><ul class="level4"
1437                            ><li><a href="/fagadilar/stadtolur-skatta/alagning-einstaklinga/">Álagning einstaklinga</a
1438                    ></li
1439                            ><li><a href="/fagadilar/stadtolur-skatta/alagning-logadila/">Álagning lögaðila</a
1440                    ></li
1441                            ><li class=" last"><a href="/fagadilar/stadtolur-skatta/virdisaukaskattur/">Virðisaukaskattur</a
1442                    ></li
1443                          ></ul
1444                          ></li
1445                          ><li class="branch"><a href="/fagadilar/hugbunadarhus/">Hugbúnaðarhús</a
1446                    
1447                          ><ul class="level4"
1448                            ><li><a href="/fagadilar/hugbunadarhus/stadgreidsla-vefthjonusta/">Staðgreiðsla, vefþjónusta</a
1449                    ></li
1450                            ><li><a href="/fagadilar/hugbunadarhus/stadgreidsla-fjarmagnstekjuskatts/">Staðgreiðsla fjármagnstekjuskatts</a
1451                    ></li
1452                            ><li><a href="/fagadilar/hugbunadarhus/virdisaukaskattur-vefthjonusta/">Virðisaukaskattur, vefþjónusta</a
1453                    ></li
1454                            ><li><a href="/fagadilar/hugbunadarhus/gagnaskil-vefthjonusta/">Gagnaskil, vefþjónusta</a
1455                    ></li
1456                            ><li><a href="/fagadilar/hugbunadarhus/takmorkud-skattskylda/">Takmörkuð skattskylda</a
1457                    ></li
1458                            ><li><a href="/fagadilar/hugbunadarhus/framtalsgogn/">Framtalsgögn</a
1459                    ></li
1460                            ><li><a href="/fagadilar/hugbunadarhus/villuprofun/">Villuprófun</a
1461                    ></li
1462                            ><li><a href="/fagadilar/hugbunadarhus/breytingasaga/">Breytingasaga</a
1463                    ></li
1464                            ><li><a href="/fagadilar/hugbunadarhus/krofulysing-skattframtals/">Kröfulýsing skattframtals</a
1465                    ></li
1466                            ><li><a href="/fagadilar/hugbunadarhus/crs/">CRS, Tæknilýsing</a
1467                    ></li
1468                            ><li><a href="/fagadilar/hugbunadarhus/fatca/">FATCA, Tæknilýsing</a
1469                    ></li
1470                            ><li><a href="/fagadilar/hugbunadarhus/cbc/">CbC, Tæknilýsing</a
1471                    ></li
1472                            ><li class=" last"><a href="/fagadilar/hugbunadarhus/dpi-taeknilysing/">DPI, Tæknilýsing</a
1473                    ></li
1474                          ></ul
1475                          ></li
1476                          ><li class="branch"><a href="/fagadilar/peningathvaetti/">Peningaþvætti</a
1477                    
1478                          ><ul class="level4"
1479                            ><li><a href="/fagadilar/peningathvaetti/saga-fatf-samstarfs/">Saga FATF samstarfs</a
1480                    ></li
1481                            ><li><a href="/fagadilar/peningathvaetti/tilkynningarskyldir-adilar/">Tilkynningarskyldir aðilar</a
1482                    ></li
1483                            ><li><a href="/fagadilar/peningathvaetti/areidanleikakonnun/">Áreiðanleikakönnun</a
1484                    ></li
1485                            ><li><a href="/fagadilar/peningathvaetti/hlutverk-skattsins/">Hlutverk Skattsins</a
1486                    ></li
1487                            ><li><a href="/fagadilar/peningathvaetti/ahaettusom-riki/">Áhættusöm ríki</a
1488                    ></li
1489                            ><li><a href="/fagadilar/peningathvaetti/tilkynningar-og-yfirlysingar-fatf/">Tilkynningar og yfirlýsingar FATF</a
1490                    ></li
1491                            ><li><a href="/fagadilar/peningathvaetti/althjodlegar-thvingunaradgerdir/">Alþjóðlegar þvingunaraðgerðir</a
1492                    ></li
1493                            ><li><a href="/fagadilar/peningathvaetti/akvardanir-rikisskattstjora/">Ákvarðanir ríkisskattstjóra</a
1494                    ></li
1495                            ><li class=" last"><a href="/fagadilar/peningathvaetti/spurt-og-svarad/">Spurt og svarað</a
1496                    ></li
1497                          ></ul
1498                          ></li
1499                          ><li class=" last branch"><a href="/fagadilar/urskurdir-og-domar/urskurdir-yfirskattanefndar/2021">Úrskurðir og dómar</a
1500                    
1501                          ><ul class="level4"
1502                            ><li class="urskurdir"><a href="/fagadilar/urskurdir-og-domar/urskurdir-yfirskattanefndar/2021">Úrskurðir yfirskattanefndar</a
1503                    ></li
1504                            ><li class="urskurdir"><a href="/fagadilar/urskurdir-og-domar/heradsdomar/2022/">Héraðsdómar</a
1505                    ></li
1506                            ><li class="urskurdir"><a href="/fagadilar/urskurdir-og-domar/haestarettardomar/2021">Hæstaréttardómar</a
1507                    ></li
1508                            ><li class="urskurdir last"><a href="/fagadilar/urskurdir-og-domar/landsrettardomar/2021">Landsréttardómar</a
1509                    ></li
1510                          ></ul
1511                          ></li
1512                        ></ul
1513                        ><li class="menupage last branch"><a href="/fagadilar/tollamal/">Tollamál</a
1514                    
1515                        ><ul class="level3"
1516                          ><li><a href="/fagadilar/tollamal/domar/">Dómar</a
1517                    ></li
1518                          ><li class="branch"><a href="/fagadilar/tollamal/log-og-reglugerdir/">Lög og reglugerðir</a
1519                    
1520                          ><ul class="level4"
1521                            ><li><a href="/fagadilar/tollamal/log-og-reglugerdir/lagasafn-skattsins/">Lagasafn Skattsins</a
1522                    ></li
1523                            ><li><a href="/fagadilar/tollamal/log-og-reglugerdir/tollahandbok-i/">Tollahandbók I</a
1524                    ></li
1525                            ><li><a href="/fagadilar/tollamal/log-og-reglugerdir/tollahandbok-ii-tollskra/">Tollahandbók II - tollskrá</a
1526                    ></li
1527                            ><li class=" last"><a href="/fagadilar/tollamal/log-og-reglugerdir/stjornsyslureglur/">Stjórnsýslureglur</a
1528                    ></li
1529                          ></ul
1530                          ></li
1531                          ><li class="branch"><a href="/fagadilar/tollamal/urskurdir/">Úrskurðir</a
1532                    
1533                          ><ul class="level4"
1534                            ><li><a href="/fagadilar/tollamal/urskurdir/urskurdir-i-tollamalum/2020">Úrskurðir tollgæslustjóra</a
1535                    ></li
1536                            ><li><a href="/fagadilar/tollamal/urskurdir/urskurdir-yfirskattanefndar/">Úrskurðir yfirskattanefndar</a
1537                    ></li
1538                            ><li class=" last"><a href="/fagadilar/tollamal/urskurdir/urskurdir-rikistollanefndar/">Úrskurðir ríkistollanefndar</a
1539                    ></li
1540                          ></ul
1541                          ></li
1542                          ><li><a href="/fagadilar/tollamal/bindandi-alit/">Bindandi álit</a
1543                    ></li
1544                          ><li class=" last branch"><a href="/fagadilar/tollamal/hugbunadarhus/">Hugbúnaðarhús</a
1545                    
1546                          ><ul class="level4"
1547                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/tilkynningar-til-hugbunadarhusa/">Tilkynningar til hugbúnaðarhúsa</a
1548                    ></li
1549                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/ny-innflutningsskyrsla/">Ný innflutningsskýrsla</a
1550                    ></li
1551                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/smt/edi-stadlar/">SMT/EDI staðlar</a
1552                    ></li
1553                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/tollskrarlyklar/">Tollskrárlyklar</a
1554                    ></li
1555                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/midlarar-farmflytjendur/">Miðlarar - Farmflytjendur</a
1556                    ></li
1557                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/seljendur-hugbunadar/">Seljendur hugbúnaðar</a
1558                    ></li
1559                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/tollafgreidslugengi-xml-gogn/">Tollafgreiðslugengi - XML gögn</a
1560                    ></li
1561                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/smt-tollafgreidsla/">SMT-Tollafgreiðsla</a
1562                    ></li
1563                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/cuserr-villukodar/">CUSERR - Villukódar</a
1564                    ></li
1565                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/cusdor-skjalakodar/">CUSDOR - Skjalakódar</a
1566                    ></li
1567                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/utreikningur-vartolu/">Útreikningur vartölu</a
1568                    ></li
1569                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/cuscar-umbudakodar-og-lysing/" title="CUSCAR - Umbúðakódar og lýsing" aria-label="CUSCAR - Umbúðakódar og lýsing">CUSCAR - Umbúðakódar</a
1570                    ></li
1571                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/cusdec-skjalakodar/">CUSDEC - Skjalakódar</a
1572                    ></li
1573                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/custar-skuldfaerslukodar/">CUSTAR - Skuldfærslukódar</a
1574                    ></li
1575                            ><li class=" last"><a href="/fagadilar/tollamal/hugbunadarhus/ferill-smt-skeyta/">Ferill SMT-skeyta</a
1576                    ></li
1577                          ></ul
1578                          ></li
1579                        ></ul
1580                      ></ul
1581                      ><li class="about nosubnav parent branch"><a href="/um-rsk/embaettid/" class="cat6">Um Skattinn</a
1582                    
1583                      ><ul class="level2"
1584                        ><li class="branch"><a href="/um-rsk/embaettid/">Stofnunin</a
1585                    
1586                        ><ul class="level3"
1587                          ><li><a href="/um-rsk/embaettid/stefnan-okkar/">Stefnan okkar</a
1588                    ></li
1589                          ><li><a href="/um-rsk/embaettid/skipurit/">Skipurit Skattsins</a
1590                    ></li
1591                          ><li><a href="/um-rsk/embaettid/starfsstodvar/">Starfsstöðvar</a
1592                    ></li
1593                          ><li><a href="/um-rsk/embaettid/arsskyrslur/">Ársskýrslur</a
1594                    ></li
1595                          ><li><a href="/um-rsk/embaettid/jafnlaunavottun/">Jafnlaunavottun</a
1596                    ></li
1597                          ><li><a href="/um-rsk/embaettid/jafnrettisstefna/">Jafnréttisstefna</a
1598                    ></li
1599                          ><li><a href="/um-rsk/embaettid/umhverfis-og-loftslagsstefna/">Umhverfis- og loftslagsstefna</a
1600                    ></li
1601                          ><li><a href="/um-rsk/embaettid/upplysingaoryggisstefna/">Upplýsingaöryggisstefna</a
1602                    ></li
1603                          ><li><a href="/um-rsk/embaettid/personuverndarstefna/">Persónuverndarstefna</a
1604                    ></li
1605                          ><li><a href="/um-rsk/embaettid/gervigreindarstefna/">Gervigreindarstefna</a
1606                    ></li
1607                          ><li><a href="/um-rsk/embaettid/reglur-um-notkun-gervigreindar/">Reglur um notkun gervigreindar</a
1608                    ></li
1609                          ><li class=" last"><a href="/um-rsk/embaettid/stafraent-postholf/">Stafrænt pósthólf</a
1610                    ></li
1611                        ></ul
1612                        ></li
1613                        ><li><a href="/um-rsk/laus-storf/">Laus störf</a
1614                    ></li
1615                        ><li class="current"><a href="/um-rsk/frettir-og-tilkynningar/">Fréttir og tilkynningar</a
1616                    ></li
1617                        ><li><a href="/um-rsk/lagasafn-skattsins/">Lagasafn Skattsins</a
1618                    ></li
1619                        ><li class="branch"><a href="/um-rsk/nordic-smart-government/um-nordic-smart-government/">Nordic Smart Government</a
1620                    
1621                        ><ul class="level3"
1622                          ><li><a href="/um-rsk/nordic-smart-government/um-nordic-smart-government/">Um Nordic Smart Government & Business</a
1623                    ></li
1624                          ><li><a href="/um-rsk/nordic-smart-government/nidurstodur-konnunar/">Niðurstöður könnunar</a
1625                    ></li
1626                          ><li class=" last"><a href="/um-rsk/nordic-smart-government/nidurstodur-konnunar-2023/">Niðurstöður könnunar 2023</a
1627                    ></li
1628                        ></ul
1629                        ></li
1630                        ><li><a href="/um-rsk/tiund-frettablad/">Tíund fréttablað</a
1631                    ></li
1632                        ><li class="cal-overview"><a href="/um-rsk/skattadagatal/">Skattadagatal</a
1633                    ></li
1634                        ><li><a href="/um-rsk/tengdir-vefir/">Tengdir vefir</a
1635                    ></li
1636                        ><li class="branch"><a href="/um-rsk/saga-skatta/">Saga skatta á Íslandi</a
1637                    
1638                        ><ul class="level3"
1639                          ><li><a href="/um-rsk/saga-skatta/annall/1841-fyrirsogn#tab6">Annáll nútíma skattasögu</a
1640                    ></li
1641                          ><li><a href="/um-rsk/saga-skatta/skattstjoratal/">Skattstjóratal</a
1642                    ></li
1643                          ><li><a href="/um-rsk/saga-skatta/tekjuskattslogin-100-ara/">Tekjuskattslögin 100 ára</a
1644                    ></li
1645                          ><li><a href="/um-rsk/saga-skatta/saga-skattstofu-nordurlandsumdaemis-eystra/">Saga Skattstofu Norðurlandsumdæmis eystra</a
1646                    ></li
1647                          ><li class=" last"><a href="/um-rsk/saga-skatta/sameining-skattkerfisins-2010/">Sameining skattkerfisins 2010</a
1648                    ></li
1649                        ></ul
1650                        ></li
1651                        ><li class="branch"><a href="/um-rsk/saga-tolla-a-islandi/">Saga tolla á Íslandi</a
1652                    
1653                        ><ul class="level3"
1654                          ><li><a href="/um-rsk/saga-tolla-a-islandi/annall-tollasogu/">Annáll tollasögu</a
1655                    ></li
1656                          ><li><a href="/um-rsk/saga-tolla-a-islandi/saga-embaettis-tollstjora/">Saga embættis tollstjóra</a
1657                    ></li
1658                          ><li><a href="/um-rsk/saga-tolla-a-islandi/tollhusid/">Tollhúsið</a
1659                    ></li
1660                          ><li><a href="/um-rsk/saga-tolla-a-islandi/tollminjasafn/">Tollminjasafn</a
1661                    ></li
1662                          ><li class=" last"><a href="/um-rsk/saga-tolla-a-islandi/tollposturinn/">Tollpósturinn</a
1663                    ></li
1664                        ></ul
1665                        ></li
1666                        ><li class=" last branch"><a href="/um-rsk/tollskoli-rikisins/">Tollskóli ríkisins</a
1667                    
1668                        ><ul class="level3"
1669                          ><li><a href="/um-rsk/tollskoli-rikisins/inntokuprof/">
1669Inntökupróf</a
1670                    ></li
1671                          ><li class=" last"><a href="/um-rsk/tollskoli-rikisins/namskeid/">Námskeið</a
1672                    ></li
1673                        ></ul
1674                        ></li
1675                      ></ul
1676                      ><li class="menupage extranav branch"><a href="/thjonustuvefir/" class="cat7">Þjónustuvefir</a
1677                    
1678                      ><ul class="level2"
1679                        ><li class="menupage extranav branch"><a href="/thjonustuvefur/skattamal/">Skattamál</a
1680                    
1681                        ><ul class="level3"
1682                          ><li class="service last"><a href="https://innskraning.rsk.is">Innskráning á þjónustuvef</a
1683                    ></li
1684                        ></ul
1685                        ></li
1686                        ><li class="menupage extranav last branch"><a href="/thjonustuvefur/tollamal/">Tollamál</a
1687                    
1688                        ><ul class="level3"
1689                          ><li class="farmvernd"><a href="https://farmvernd.tollur.is/">Farmvernd</a
1690                    ></li
1691                          ><li class="tollafgreidsla-inn"><a href="http://veftollafgreidsla.tollur.is/">VEF-tollafgreiðsla - innflutningur</a
1692                    ></li
1693                          ><li class="tollalinan"><a href="http://tollalinan.tollur.is/">Tollalínan</a
1694                    ></li
1695                          ><li class="tollafgreidsla-ut"><a href="https://vefafgreidsla.tollur.is/vefs-tollafgreidsla">VEF-tollafgreiðsla - útflutningur</a
1696                    ></li
1697                          ><li class="innheimtumenn"><a href="https://www.tollur.is/innheimtumenn/">Fyrir innheimtumenn ríkissjóðs</a
1698                    ></li
1699                          ><li class="farmskrarskil last"><a href="https://vefafgreidsla.tollur.is/vefs-tollafgreidsla">VEF-farmskrárskil</a
1700                    ></li
1701                        ></ul
1702                        ></li
1703                      ></ul
1704                      ><li class="english lang nosubnav branch"><a href="/english/" class="cat8" title="English" aria-label="English">En<span>glish</span></a
1705                    
1706                      ><ul class="level2"
1707                        ><li class="menupage branch"><a href="/english/individuals/">Individuals</a
1708                    
1709                        ><ul class="level3"
1710                          ><li class="menupage branch"><a href="/english/individuals/tax-issues/">Tax issues</a
1711                    
1712                          ><ul class="level4"
1713                            ><li class="branch"><a href="/english/individuals/general-information/">General tax information</a
1714                    ></li
1715                            ><li><a href="/english/individuals/personal-tax-credit/">Personal tax credit</a
1716                    ></li
1717                            ><li><a href="/nuna-tax-brackets">Tax-brackets</a
1718                    ></li
1719                            ><li class="branch"><a href="/english/individuals/tax-return/">Tax return and assessment</a
1720                    ></li
1721                            ><li class="branch"><a href="/english/individuals/child-benefits/">Child benefits</a
1722                    ></li
1723                            ><li><a href="/english/individuals/dividends/">Dividends</a
1724                    ></li
1725                            ><li><a href="/english/individuals/refund/">Refund</a
1726                    ></li
1727                            ><li><a href="/english/individuals/exemption/">Exemption</a
1728                    ></li
1729                            ><li><a href="/english/individuals/double-taxation-conventions/">Double taxation conventions</a
1730                    ></li
1731                            ><li><a href="/english/individuals/posted-workers/">Posted workers</a
1732                    ></li
1733                            ><li><a href="/english/individuals/foreign-experts/">Foreign experts</a
1734                    ></li
1735                            ><li><a href="/english/individuals/first-residential-property/">First residential property</a
1736                    ></li
1737                            ><li class="branch"><a href="/english/individuals/covid/">Covid-19 Relief</a
1738                    ></li
1739                            ><li class=" last"><a href="/english/individuals/basic-instructions/">Basic instructions</a
1740                    ></li
1741                          ></ul
1742                          ></li
1743                          ><li class="menupage last branch"><a href="/english/individuals/customs-matters/">Customs matters</a
1744                    
1745                          ><ul class="level4"
1746                            ><li class="branch"><a href="/english/individuals/customs-matters/moving-to-iceland/">Moving to Iceland</a
1747                    ></li
1748                            ><li class="branch"><a href="/english/individuals/customs-matters/travelling-to-iceland/">Travelling to Iceland</a
1749                    ></li
1750                            ><li><a href="/english/individuals/customs-matters/import-and-export/">
1750Import and Export</a
1751                    ></li
1752                            ><li><a href="/english/individuals/customs-matters/vehicles/">Vehicles</a
1753                    ></li
1754                            ><li><a href="/english/individuals/customs-matters/procedures-for-complaint/">Procedures for complaint</a
1755                    ></li
1756                            ><li><a href="/english/individuals/customs-matters/smuggling-hotline/">Smuggling hotline</a
1757                    ></li
1758                            ><li><a href="/english/individuals/customs-matters/links/">Links</a
1759                    ></li
1760                            ><li class=" last"><a href="/english/individuals/customs-matters/forms/">Forms</a
1761                    ></li
1762                          ></ul
1763                          ></li
1764                        ></ul
1765                        ><li class="menupage branch"><a href="/english/companies/">Companies</a
1766                    
1767                        ><ul class="level3"
1768                          ><li class="menupage branch"><a href="/english/companies/tax-issues/">Tax issues</a
1769                    
1770                          ><ul class="level4"
1771                            ><li><a href="/english/companies/capital-gains/">Capital gains</a
1772                    ></li
1773                            ><li><a href="/english/companies/royalties-lease-etc/">Royalties, lease etc.</a
1774                    ></li
1775                            ><li><a href="/english/companies/value-added-tax/">Value Added Tax (VAT)</a
1776                    ></li
1777                            ><li><a href="/english/companies/vat/">Reimbursement of VAT</a
1778                    ></li
1779                            ><li><a href="/english/companies/tax-issues/lodging-tax/">Lodging tax</a
1780                    ></li
1781                            ><li><a href="/english/companies/contractors/">Contractors</a
1782                    ></li
1783                            ><li><a href="/english/companies/dividends/">Dividends</a
1784                    ></li
1785                            ><li><a href="/english/companies/interests/">Interests</a
1786                    ></li
1787                            ><li><a href="/english/companies/refund/">Refund</a
1788                    ></li
1789                            ><li><a href="/english/companies/exemption/">Exemption</a
1790                    ></li
1791                            ><li><a href="/english/companies/isin-exemptions/">ISIN exemptions</a
1792                    ></li
1793                            ><li><a href="/english/companies/double-taxation-conventions/">Double taxation conventions</a
1794                    ></li
1795                            ><li><a href="/english/companies/foreign-service-providers/">Foreign service providers</a
1796                    ></li
1797                            ><li><a href="/english/companies/tax-issues/covid-19-relief/">COVID-19 Relief</a
1798                    ></li
1799                            ><li class=" last"><a href="/english/companies/tax-issues/income-from-digital-platforms/">Income from Digital Platforms (DPI)</a
1800                    ></li
1801                          ></ul
1802                          ></li
1803                          ><li class="menupage last branch"><a href="/english/companies/customs-matters/">Customs matters</a
1804                    
1805                          ><ul class="level4"
1806                            ><li class="branch"><a href="/english/companies/customs-matters/importing-to-iceland/">Importing to Iceland</a
1807                    ></li
1808                            ><li><a href="/english/companies/customs-matters/export-from-iceland/">Export from Iceland</a
1809                    ></li
1810                            ><li><a href="/english/companies/customs-matters/transit-via-iceland/">Transit via Iceland</a
1811                    ></li
1812                            ><li><a href="/english/companies/customs-matters/exchange-rates/">Exchange rates</a
1813                    ></li
1814                            ><li><a href="/english/companies/customs-matters/customs-tariff/">Customs tariff</a
1815                    ></li
1816                            ><li class="branch"><a href="/english/companies/customs-matters/keys/">Keys</a
1817                    ></li
1818                            ><li class="branch"><a href="/english/companies/customs-matters/conditions/">Conditions</a
1819                    ></li
1820                            ><li><a href="/english/companies/customs-matters/law-and-regulation/">Law and regulation</a
1821                    ></li
1822                            ><li><a href="/english/companies/customs-matters/control-and-auditing/">Control and Auditing</a
1823                    ></li
1824                            ><li><a href="/english/companies/customs-matters/electronic-customs-clearance/">Electronic Customs Clearance</a
1825                    ></li
1826                            ><li><a href="/english/companies/customs-matters/obligation-to-inform/">Obligation to Inform</a
1827                    ></li
1828                            ><li><a href="/english/companies/customs-matters/procedures-for-complaint/">Procedures for complaint</a
1829                    ></li
1830                            ><li><a href="/english/companies/customs-matters/customs-controls/">Customs controls</a
1831                    ></li
1832                            ><li><a href="/english/companies/customs-matters/transport-safety/">Transport safety</a
1833                    ></li
1834                            ><li class="branch"><a href="/english/companies/customs-matters/air-carriers-obligations/">Air Carriers Obligations</a
1835                    ></li
1836                            ><li><a href="/english/companies/customs-matters/co-operation/">Co-operation</a
1837                    ></li
1838                            ><li class=" last"><a href="/english/companies/customs-matters/service-charges/">Service charges</a
1839                    ></li
1840                          ></ul
1841                          ></li
1842                        ></ul
1843                        ><li class="menupage branch"><a href="/english/collection/">Collection</a
1844                    
1845                        ><ul class="level3"
1846                          ><li class="menupage last branch"><a href="/english/collection/collection-of-taxes-and-duties/">Collection of taxes and duties</a
1847                    
1848                          ><ul class="level4"
1849                            ><li class="branch"><a href="/english/collection/collectors-of-taxes/">Collectors of Taxes</a
1850                    ></li
1851                            ><li class="branch"><a href="/english/collection/collection-of-liabilities/">Collection of Liabilities</a
1852                    ></li
1853                            ><li><a href="/english/collection/taxes-and-duties/">Taxes and Duties</a
1854                    ></li
1855                            ><li><a href="/english/collection/payment-plans/">Payment Plans</a
1856                    ></li
1857                            ><li class="branch"><a href="/english/collection/tax-credits/">Tax Credits</a
1858                    ></li
1859                            ><li><a href="/english/collection/official-complaints/">Official Complaints</a
1860                    ></li
1861                            ><li class=" last"><a href="/english/collection/links/">Links</a
1862                    ></li
1863                          ></ul
1864                          ></li
1865                        ></ul
1866                        ><li class="menupage branch"><a href="/english/company-registration/">Company Registration</a
1867                    
1868                        ><ul class="level3"
1869                          ><li class=" last branch"><a href="/english/company-registration/register-a-company/">Register a company in Iceland</a
1870                    
1871                          ><ul class="level4"
1872                            ><li><a href="/english/company-registration/register-a-company/private-limited-companies/">Private Limited Companies</a
1873                    ></li
1874                            ><li><a href="/english/company-registration/register-a-company/public-limited-companies/">Public Limited Companies</a
1875                    ></li
1876                            ><li><a href="/english/company-registration/register-a-company/registration-of-a-foreign-branch/">Registration of a foreign branch</a
1877                    ></li
1878                            ><li><a href="/english/company-registration/register-a-company/associations-and-other-organisations/">Associations and other organisations</a
1879                    ></li
1880                            ><li><a href="/english/company-registration/register-a-company/changes-and-dissolution/">Changes and dissolution</a
1881                    ></li
1882                            ><li class=" last"><a href="/fyrirtaekjaskra/leit">Search for Icelandic companies</a
1883                    ></li
1884                          ></ul
1885                          ></li
1886                        ></ul
1887                        ><li class="nosubnav"><a href="/english/forms/">Forms</a
1888                    ></li
1889                        ><li class="menupage extranav branch"><a href="/english/services/">Services</a
1890                    
1891                        ><ul class="level3"
1892                          ><li class="menupage extranav last branch"><a href="/english/services/tax-issues/">Tax issues</a
1893                    
1894                          ><ul class="level4"
1895                            ><li class="service last"><a href="https://innskraning.rsk.is">Service pages</a
1896                    ></li
1897                          ></ul
1898                          ></li
1899                        ></ul
1900                        ><li class="lang nosubnav"><a href="/" title="Íslenska" aria-label="Íslenska">Ísl<span>enska</span></a
1901                    ></li
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1906              </div>
1907              <hr class="stream" />
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1911
1912
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1915        <!-- eplica-no-index -->
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1920                
1921                <div class="boxbody">
1922                    <ul class="level1"
1923                      ><li class="cat1 branch"><a href="/um-rsk/embaettid/" class="cat1">Stofnunin</a
1924                    ></li
1925                      ><li class="cat2"><a href="/um-rsk/laus-storf/" class="cat2">Laus störf</a
1926                    ></li
1927                      ><li class="cat3 current"><a href="/um-rsk/frettir-og-tilkynningar/" class="cat3">Fréttir og tilkynningar</a
1928                    ></li
1929                      ><li class="cat4"><a href="/um-rsk/lagasafn-skattsins/" class="cat4">Lagasafn Skattsins</a
1930                    ></li
1931                      ><li class="cat6 branch"><a href="/um-rsk/nordic-smart-government/um-nordic-smart-government/" class="cat6">Nordic Smart Government</a
1932                    ></li
1933                      ><li class="cat8"><a href="/um-rsk/tiund-frettablad/" class="cat8">Tíund fréttablað</a
1934                    ></li
1935                      ><li class="cal-overview"><a href="/um-rsk/skattadagatal/" class="cat9">Skattadagatal</a
1936                    ></li
1937                      ><li class="cat10"><a href="/um-rsk/tengdir-vefir/" class="cat10">Tengdir vefir</a
1938                    ></li
1939                      ><li class="cat11 branch"><a href="/um-rsk/saga-skatta/" class="cat11">Saga skatta á Íslandi</a
1940                    ></li
1941                      ><li class="cat12 branch"><a href="/um-rsk/saga-tolla-a-islandi/" class="cat12">Saga tolla á Íslandi</a
1942                    ></li
1943                      ><li class="cat13 last branch"><a href="/um-rsk/tollskoli-rikisins/" class="cat13">Tollskóli ríkisins</a
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