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74<!-- End Google Tag Manager (noscript) --> 75<div class="pgwrap"> 76 77<div class="pghead" id="pghead"> 78<div class="wrap"> 79 80 81 82 83<!-- eplica-no-index --> 84<div class="brand" role="banner"><a href="/" title="RÃkisskattstjóri - forsÃða" 85 ><img class="logo" src="/skin/rsk/i/sitelogo.svg" alt="RÃkisskattstjóri" /></a></div> 86<div class="skiplink"><p><a href='#pgnav' title='Beint à valmyndina'>Valmynd</a></p><hr /></div> 87<!-- /eplica-no-index --> 88 89 90 91 92 93</div> 94</div> 95 96 97 <div class="pgw2"> 98 99<div role="main" class="pgmain"> 100<div class="wrap"> 101 102 103<!-- eplica-no-index --> 104<div class="articleindex yearindex box"> 105 <h2 class="boxhead">Fréttir og tilkynningar</h2> 106 <div class="boxbody"> 107 <ul> 108 109 <li><a href="/um-rsk/frettir-og-tilkynningar/2026">2026</a></li> 110 111 <li><a href="/um-rsk/frettir-og-tilkynningar/2025">2025</a></li> 112 113 <li><a href="/um-rsk/frettir-og-tilkynningar/2024">2024</a></li> 114 115 <li><a href="/um-rsk/frettir-og-tilkynningar/2023">2023</a></li> 116 117 <li><a href="/um-rsk/frettir-og-tilkynningar/2022">2022</a></li> 118 119 <li><a href="/um-rsk/frettir-og-tilkynningar/2021">2021</a></li> 120 121 <li><a href="/um-rsk/frettir-og-tilkynningar/2020">2020</a></li> 122 123 <li><a href="/um-rsk/frettir-og-tilkynningar/2019">2019</a></li> 124 125 <li><a href="/um-rsk/frettir-og-tilkynningar/2018">2018</a></li> 126 127 <li><a href="/um-rsk/frettir-og-tilkynningar/2017">2017</a></li> 128 129 <li><a href="/um-rsk/frettir-og-tilkynningar/2016">2016</a></li> 130 131 <li><a href="/um-rsk/frettir-og-tilkynningar/2015">2015</a></li> 132 133 <li><a href="/um-rsk/frettir-og-tilkynningar/2014">2014</a></li> 134 135 <li><a href="/um-rsk/frettir-og-tilkynningar/2013">2013</a></li> 136 137 <li><a href="/um-rsk/frettir-og-tilkynningar/2012">2012</a></li> 138 139 <li><a href="/um-rsk/frettir-og-tilkynningar/2011">2011</a></li> 140 141 <li><a href="/um-rsk/frettir-og-tilkynningar/2010">2010</a></li> 142 143 </ul> 144 </div> 145</div> 146<hr class="stream" /> 147<!-- /eplica-no-index --> 148 149 150 151 152 153 154 155 156 157 158 159<!-- eplica-search-index-fields 160 SearchType=Article 161 title=Lokað föstudaginn 25. september 162 articlepublisheddate=1790238120000 163 eplica-search-index-fields --> 164 165 166 167<!-- eplica-contentid 1-5670-MainContent --> 168<div class="article news box" data-aid="5670"> 169 170 <div class="boxbody"> 171 172 173 174 175 176 177 178 179 180 181 182 <h1>Lokað föstudaginn 25. september</h1> 183 184 185 186 187<!-- eplica-no-index --> 188 <p class="meta"> 189 190 191 <span class='date'>24.9.2026</span> 192 193 194 195 196 </p> 197<!-- /eplica-no-index --> 198 199 200 201 202 203 204 205 206 <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 à boði. Spjallmennið okkar stendur vaktina og getur svarað allskyns spurningum.</p></div> 207 208 209 210 211 <p>à Siglufirði þurfum við einnig að hafa lokað á fimmtudag, 24. september. <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 rÃkissjóð</h2><p>Skuldastöðu einstaklinga og lögaðila, hreyfingaryfirlit og skuldleysisvottorð er að finna á MÃnum sÃðum á Ãsland.is.</p><h2>Tollafgreiðsla</h2><p>Rafræn tollafgreiðsla er opin en gera má ráð fyrir einhverjum töfum. Ãtibú tollgæslu á höfuðborgarsvæðinu, KeflavÃkurflugvelli og landsbyggðinni verða opin eftir þvà sem við á.</p><h2><br></h2><p></p> 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 </div> 237</div> 238 239<hr class="stream" /> 240 241 242 243 <div
244 class="cookies" 245 style="left: 20px;right: auto;"> 246 <span class="cookies__notification"> 247 Ãessi sÃða notar vefkökur. 248 </span> 249 <a href="/vefkokur" class="cookies__more">Lesa meira</a> 250 <a href="#" class="cookies__close">Loka kökum</a> 251</div> 252 </div> 253</div> 254 255 256<div class="pgextra2" id="pgnav"> 257<div class="wrap"> 258 <!-- eplica-no-index --> 259 <!-- eplica-no-index --> 260 261 262<div class="breadcrumbs" role="navigation" aria-labelledby="crumbs86871553"><div> 263 <strong id="crumbs86871553">Ãú ert hér:</strong> <a href="/" class='home'>ForsÃða</a> <i>></i> <a href="/um-rsk/embaettid/">Um Skattinn</a> <i>></i> <b class="current"><a href="/um-rsk/frettir-og-tilkynningar/">Fréttir og tilkynningar</a></b> 264</div></div> 265<hr class="stream" /> 266 267 <div class="mnav" 268 role="navigation" 269 aria-labelledby="menu35883893" 270 > 271 <h2 class="boxhead" id="menu35883893">SÃðuvalmynd</h2> 272 <div class="boxbody"> 273 <ul class="level1" 274 ><li class="menupage branch"><a href="/einstaklingar/" class="cat1">Einstaklingar</a 275 276 ><ul class="level2" 277 ><li class="menupage branch"><a href="/einstaklingar/skattamal/">Skattamál</a 278 279 ><ul class="level3" 280 ><li class="branch"><a href="/einstaklingar/skattar-og-gjold/" title="Skattar og gjöld einstaklinga" aria-label="Skattar og gjöld einstaklinga">Skattar og gjöld</a 281 282 ><ul class="level4" 283 ><li><a href="/einstaklingar/skattar-og-gjold/tekjuskattur-og-utsvar/" title="Tekjuskattur og útsvar einstaklinga" aria-label="Tekjuskattur og útsvar einstaklinga">Tekjuskattur og útsvar</a 284 ></li 285 ><li><a href="/einstaklingar/skattar-og-gjold/fjarmagnstekjuskattur/" title="Fjármagnstekjuskattur einstaklinga" aria-label="Fjármagnstekjuskattur einstaklinga">Fjármagnstekjuskattur</a 286 ></li 287 ><li><a href="/einstaklingar/skattar-og-gjold/utvarpsgjald/">Ãtvarpsgjald</a 288 ></li 289 ><li><a href="/einstaklingar/skattar-og-gjold/virdisaukaskattur/" title="Virðisaukaskattur einstaklinga" aria-label="Virðisaukaskattur einstaklinga">Virðisaukaskattur</a 290 ></li 291 ><li><a href="/einstaklingar/skattar-og-gjold/bifreidagjald/">Bifreiðagjald</a 292 ></li 293 ><li><a href="/einstaklingar/skattar-og-gjold/kilometragjald/">KÃlómetragjald</a 294 ></li 295 ><li><a href="/einstaklingar/skattar-og-gjold/onnur-gjold/gjald-i-framkvaemdasjod-aldradra/">Gjald à framkvæmdasjóð aldraðra</a 296 ></li 297 ><li class=" last"><a href="/einstaklingar/skattar-og-gjold/slysatrygging-heimilisstorf/">Slysatrygging við heimilisstörf</a 298 ></li 299 ></ul 300 ></li 301 ><li class="branch"><a href="/einstaklingar/tekjur-og-fradrattur/" title="Tekjur og frádráttur einstaklinga" aria-label="Tekjur og frádráttur einstaklinga">Tekjur og frádráttur</a 302 303 ><ul class="level4" 304 ><li><a href="/einstaklingar/tekjur-og-fradraettir/launatekjur-og-hlunnindi/">Launatekjur og hlunnindi</a 305 ></li 306 ><li><a href="/einstaklingar/tekjur-og-fradraettir/skattfrjalsar-tekjur/">Skattfrjálsar tekjur</a 307 ></li 308 ><li><a href="/einstaklingar/fjarmagnstekjur/">Fjármagnstekjur</a 309 ></li 310 ><li><a href="/einstaklingar/tekjur-og-fradrattur/styrkir/">Styrkir</a 311 ></li 312 ><li><a href="/einstaklingar/tekjur-og-fradraettir/adrar-tekjur/">
312Aðrar tekjur</a 313 ></li 314 ><li><a href="/einstaklingar/tekjur-og-fradraettir/dagpeningar/">Dagpeningar</a 315 ></li 316 ><li><a href="/einstaklingar/tekjur-og-fradraettir/okutaekjastyrkur/">Ãkutækjastyrkur</a 317 ></li 318 ><li><a href="/einstaklingar/tekjur-og-fradraettir/idgjald-i-lifeyrissjodi/">Iðgjald à lÃfeyrissjóði</a 319 ></li 320 ><li><a href="/einstaklingar/tekjur-og-fradraettir/laekkun-ivilnun/">Lækkun (Ãvilnun)</a 321 ></li 322 ><li><a href="/einstaklingar/tekjur-og-fradraettir/vistun-i-heimahusi/">Vistun à heimahúsi</a 323 ></li 324 ><li><a href="/einstaklingar/tekjur-og-fradraettir/skattmat/">Skattmat</a 325 ></li 326 ><li><a href="/einstaklingar/tekjur-og-fradrattur/bifreidahlunnindi-baeklingar/">Bifreiðahlunnindi, bæklingar</a 327 ></li 328 ><li><a href="/einstaklingar/tekjur-og-fradraettir/skattfradrattur-vegna-gjafa-framlaga/">Frádráttur vegna gjafa</a 329 ></li 330 ><li><a href="/einstaklingar/tekjur-og-fradrattur/hlutabrefafradrattur/">Hlutabréfafrádráttur</a 331 ></li 332 ></ul 333 ></li 334 ><li class="branch"><a href="/einstaklingar/fjarmagnstekjur/" title="Fjármagnstekjur einstaklinga" aria-label="Fjármagnstekjur einstaklinga">Fjármagnstekjur</a 335 336 ><ul class="level4" 337 ><li><a href="/einstaklingar/fjarmagnstekjur/vaxtatekjur/">Vaxtatekjur</a 338 ></li 339 ><li><a href="/einstaklingar/fjarmagnstekjur/ardur/">Arður</a 340 ></li 341 ><li><a href="/einstaklingar/fjarmagnstekjur/soluhagnadur/">Söluhagnaður</a 342 ></li 343 ><li><a href="/einstaklingar/fjarmagnstekjur/leigutekjur/">Leigutekjur</a 344 ></li 345 ><li class=" last"><a href="/einstaklingar/fjarmagnstekjur/hofundarettarrgreidslur/">Höfundarréttargreiðslur</a 346 ></li 347 ></ul 348 ></li 349 ><li class="branch"><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/" title="Vaxtabætur og barnabætur einstaklinga" aria-label="Vaxtabætur og barnabætur einstaklinga">Vaxtabætur og barnabætur</a 350 351 ><ul class="level4" 352 ><li><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/barnabaetur/">Barnabætur</a 353 ></li 354 ><li><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/barnabaetur-a-faedingarari/">Barnabætur á fæðingarári</a 355 ></li 356 ><li><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/ees-barnabaetur/">EES barnabætur</a 357 ></li 358 ><li><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/vaxtabaetur/">Vaxtabætur</a 359 ></li 360 ><li><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/serstakur-vaxtastudningur/">Sérstakur vaxtastuðningur</a 361 ></li 362 ></ul 363 ></li 364 ><li class="branch"><a href="/einstaklingar/reiknivelar/" title="Reiknivélar fyrir einstaklinga" aria-label="Reiknivélar fyrir einstaklinga">Reiknivélar</a 365 366 ><ul class="level4" 367 ><li><a href="/einstaklingar/reiknivelar/reiknivel-bifreidagjalda/">Reiknivél bifreiðagjalda</a 368 ></li 369 ><li><a href="/einstaklingar/reiknivelar/reiknivel-barnabota/">Reiknivél barnabóta</a 370 ></li 371 ><li><a href="/einstaklingar/reiknivelar/reiknivel-vaxtabota/">Reiknivél vaxtabóta</a 372 ></li 373 ><li><a href="/einstaklingar/reiknivelar/reiknivel-stadgreidslu/">Reiknivél staðgreiðslu</a 374 ></li 375 ><li><a href="/einstaklingar/reiknivelar/reiknivel-bifreidahlunninda/">Reiknivél bifreiðahlunninda</a 376 ></li 377 ><li class=" last"><a href="/einstaklingar/reiknivelar/tollar-og-innflutningsgjold/">Reiknivél tolla og innflutningsgjalda</a 378 ></li 379 ></ul 380 ></li 381 ><li class="branch"><a href="/einstaklingar/skattskylda/">Skattskylda og aðrar reglur</a 382 383 ><ul class="level4" 384 ><li><a href="/einstaklingar/skattskylda/almenn-skattskylda/">Almenn skattskylda</a 385 ></li 386 ><li><a href="/einstaklingar/skattskylda/takmorkud-skattskylda/">Takmörkuð skattskylda</a 387 ></li 388 ><li><a href="/einstaklingar/skattskylda/tviskottunarsamningar/">TvÃsköttunarsamningar</a 389 ></li 390 ><li><a href="/einstaklingar/skattskylda/undantekningar-a-stadgreidsluskyldu-fjarmagnstekna/">
390Undantekningar á staðgreiðsluskyldu fjármagnstekna</a 391 ></li 392 ><li><a href="/einstaklingar/skattskylda/ahrifavaldar/">Ãhrifavaldar</a 393 ></li 394 ><li><a href="/einstaklingar/skattskylda/danarbu/">Dánarbú</a 395 ></li 396 ><li><a href="/einstaklingar/skattskylda/erlendir-listamenn/">Erlendir listamenn</a 397 ></li 398 ><li><a href="/einstaklingar/skattskylda/namsmenn-erlendis/">Námsmenn erlendis</a 399 ></li 400 ><li><a href="/einstaklingar/skattskylda/starfsmenn-erlendra-fyrirtaekja/">Starfsmenn erlendra fyrirtækja</a 401 ></li 402 ><li><a href="/einstaklingar/skattskylda/erlendir-serfraedingar/">Erlendir sérfræðingar</a 403 ></li 404 ><li class=" last"><a href="/einstaklingar/skattskylda/rafmynt/">Rafmynt</a 405 ></li 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 Ãbúð</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/">Ãkvarðandi 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">Ãlagningarseðill 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 skilrÃki 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 skilrÃki</a 471 472 ><ul class="level4" 473 ><li><a href="/einstaklingar/rafraen-skilriki/skilriki-a-sima/">SkilrÃki á sÃma</a 474 ></li 475 ><li class=" last"><a href="/einstaklingar/rafraen-skilriki/skilriki-a-korti/">SkilrÃki 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/">Ãrræði 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/">Ãhafnir</a 562 ></li 563 ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/okutaeki-a-erlendum-numerum/">Ãkutæki á erlendum númerum</a 564 ></li 565 ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/okutaeki-a-islenskum-numerum/">Ãkutæki á Ãslenskum númerum</a 566 ></li 567 ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/timabundinn-innflutningur/">TÃmabundinn 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/">Ãkutæki 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/">Ãkutæki á Ãslenskum númerum</a 592 ></li 593 ><li><a href="/einstaklingar/tollamal/okutaeki/okutaeki-a-erlendum-numerum-med-buslod/">Ãkutæki á erlendum númerum með búslóð</a 594 ></li 595 ><li><a href="/einstaklingar/tollamal/okutaeki/timabundinn-innflutningu-okutaekis/">TÃmabundinn 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 à 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 à atvinnurekstri" aria-label="Skattar og gjöld à 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/">OlÃugjald</a 672 ></li 673 ><li><a href="/atvinnurekstur/skattar-og-gjold/afengisgjald/">Ãfengisgjald</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/">KÃlómetragjald á vörubifreiðar</a 678 ></li 679 ><li><a href="/atvinnurekstur/skattar-og-gjold/kilometragjald/">KÃlómetragjald</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/">Ãrvinnslugjald</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/">Ãtvarpsgjald</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 à atvinnurekstri" aria-label="Virðisaukaskattur à 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 Ãbúðarhúsnæðis</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 Ãbúðarhús</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 à atvinnurekstri" aria-label="Staðgreiðsla og reiknað endurgjald à 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 skilrÃki og veflyklar</a 770 ></li 771 ></ul 772 ></li 773 ><li class="branch"><a href="/atvinnurekstur/framtal-og-alagning/" title="Framtal og álagning à atvinnurekstri" aria-label="Framtal og álagning à atvinnurekstri">Framtal og álagning</a 774 775 ><ul class="level4" 776 ><li><a href="/nuna-alagningarsedill-og-forsendur-atv">Ãlagningarseðill 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/">LÃfeyrissjóðir</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 à atvinnurekstri" aria-label="Skattskylda og aðrar reglur à 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/">Ãskattskyld 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/">TvÃsköttunarsamningar</a 814 ></li 815 ><li><a href="/atvinnurekstur/skattskylda/ithrottafelog/">Ãþróttafélög</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 â 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/">Ãhrifavaldar</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 à atvinnurekstri" aria-label="Bókhald og tekjuskráning à 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 à atvinnurekstri" aria-label="Málsmeðferð og réttarreglur à 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/">TvÃsköttunarsamningar</a 854 ></li 855 ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/akvardandi-bref/">Ãkvarðandi 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/">Ãrræði 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/">Ãrræði fyrir rekstraraðila à GrindavÃk</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/">Ãætlun 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/">TÃmabundinn 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/">Ãtflutningur</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/">Ãtflutningsskýrsla</a 964 ></li 965 ><li><a href="/atvinnurekstur/tollamal/utflutningur/utflutningsleyfi/">Ãtflutningsleyfi</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/">GildistÃmi 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/">Ãkvörðunarstaðir</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/">Ãrvinnslugjöld</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/">TollalÃna</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/">Ãhættustjórnun</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/">Ãhafnir</a 1068 ></li 1069 ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/reidufe/">
1069Reiðufé</a 1070 ></li 1071 ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/fikniefnaeftirlit/">FÃkniefnaeftirlit</a 1072 ></li 1073 ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/ologlegur-inn-og-utflutningur/">Ãlöglegur 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/">Ãryggi 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/">MillirÃkjasamningar</a 1097 ></li 1098 ><li><a href="/atvinnurekstur/tollamal/samningar/friverslunarsamningar/">FrÃverslunarsamningar</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/">Ãlagning</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 à 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 à atvinnurekstri</a 1247 ></li 1248 ><li><a href="/fyrirtaekjaskra/stofnun-felaga/utibu-erlendra-felaga-a-islandi/">Ãtibú erlendra félaga á Ãslandi</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/">Ãnnur 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 â 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 â AFSKRÃNING</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 à frÃstundabyggð</a 1282 ></li 1283 ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/tru-og-lifsskodunarfelog/">Trú- og lÃfsskoðunarfélög</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 à 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/">ÃSAT 2008</a 1332 ></li 1333 ></ul 1334 ></li 1335 ><li class="branch"><a href="/fyrirtaekjaskra/arsreikningaskra/">Ãrsreikningaskrá</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 à 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 à 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">Ãhersluatriði</a 1357 ></li 1358 ><li class=" last"><a href="/fyrirtaekjaskra/arsreikningaskra/ahersluatridi-i-ifrs-eftirliti/">Ãhersluatriði à 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/">Ãkvarðandi 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">Ãbeinir 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/">Ãlagning einstaklinga</a 1438 ></li 1439 ><li><a href="/fagadilar/stadtolur-skatta/alagning-logadila/">Ãlagning 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/">Ãreiðanleikakönnun</a 1484 ></li 1485 ><li><a href="/fagadilar/peningathvaetti/hlutverk-skattsins/">Hlutverk Skattsins</a 1486 ></li 1487 ><li><a href="/fagadilar/peningathvaetti/ahaettusom-riki/">Ãhættusöm rÃki</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/">Ãkvarðanir rÃkisskattstjóra</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">Ãrskurðir og dómar</a 1500 1501 ><ul class="level4" 1502 ><li class="urskurdir"><a href="/fagadilar/urskurdir-og-domar/urskurdir-yfirskattanefndar/2021">Ãrskurðir 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/">Ãrskurðir</a 1532 1533 ><ul class="level4" 1534 ><li><a href="/fagadilar/tollamal/urskurdir/urskurdir-i-tollamalum/2020">Ãrskurðir tollgæslustjóra</a 1535 ></li 1536 ><li><a href="/fagadilar/tollamal/urskurdir/urskurdir-yfirskattanefndar/">Ãrskurðir yfirskattanefndar</a 1537 ></li 1538 ><li class=" last"><a href="/fagadilar/tollamal/urskurdir/urskurdir-rikistollanefndar/">Ãrskurðir rÃkistollanefndar</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/">Ãtreikningur 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/">Ãrsskýrslur</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/">TÃund 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 Ãslandi</a 1637 1638 ><ul class="level3" 1639 ><li><a href="/um-rsk/saga-skatta/annall/1841-fyrirsogn#tab6">Annáll nútÃma 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 Ãslandi</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 rÃkisins</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">Ãjónustuvefir</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/">TollalÃnan</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 rÃkissjóðs</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="Ãslenska" aria-label="Ãslenska">Ãsl<span>enska</span></a 1901 ></li 1902 ></ul></li 1903 ></ul> 1904 1905 </div> 1906 </div> 1907 <hr class="stream" /> 1908 1909 <!-- /eplica-no-index --> 1910 1911 1912 1913 1914 <!-- /eplica-no-index --> 1915 <!-- eplica-no-index --> 1916 <div class="snav showall" 1917 1918 1919 > 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">TÃund 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 Ãslandi</a 1940 ></li 1941 ><li class="cat12 branch"><a href="/um-rsk/saga-tolla-a-islandi/" class="cat12">Saga tolla á Ãslandi</a 1942 ></li 1943 ><li class="cat13 last branch"><a href="/um-rsk/tollskoli-rikisins/" class="cat13">Tollskóli rÃkisins</a 1944 ></li 1945 ></ul> 1946 1947 </div> 1948 </div> 1949 <hr class="stream" /> 1950 1951 <!-- /eplica-no-index --> 1952 1953 1954 1955 1956 <!-- eplica-no-index --> 1957 1958 1959<!-- eplica-no-index --> 1960<div class="qsearch" role="search"> 1961 <h2 class="boxhead">Leita á vefnum</h2> 1962 <form class="boxbody" action="/leit" > 1963 <input type="hidden" name="_sphrase_ArticleType" value="Greinar"> 1964<input type="hidden" name="_sphrase_ArticleType" value="Fréttir"> 1965 1966 <span class="fi_txt req"><label for="qstr">Hvað viltu finna?</label><input id="qstr" name="q" value="" /></span> 1967 <span class="fi_btn"> 1968 1969 <input class="submit" type="submit" value="Leita" /> 1970 1971 </span> 1972
1973 </form> 1974</div> 1975<hr class="stream" /> 1976<!-- /eplica-no-index --> 1977 1978 1979 1980 1981 1982 1983 <!-- /eplica-no-index --> 1984 </div> 1985</div> 1986 1987 </div> 1988 1989 <div class="pgfoot"> 1990 <div class="wrap"> 1991 <!-- eplica-no-index --><div class="footer" role="contentinfo" itemscope itemtype="http://schema.org/LocalBusiness"> 1992 <div class="footer-logo"> 1993 <svg width="199" height="52" viewBox="0 0 199 52" fill="none" xmlns="http://www.w3.org/2000/svg"> 1994 <path d="M61.2086 35.6158V31.7189C63.7086 32.5704 65.9486 32.8709 67.5986 32.8709C70.2186 32.8709 71.3986 31.9593 71.3986 30.5969C71.3986 29.3246 70.6886 28.6534 68.4586 28.3229L66.3986 28.0023C62.9586 27.5314 61.0986 25.8485 61.0986 22.5125C61.0986 19.0063 63.7786 16.3215 69.0786 16.3215C70.9586 16.3215 72.9086 16.562 75.2886 17.173V20.9798C72.9386 20.2084 71.0486 19.978 69.4886 19.978C66.9286 19.978 65.7486 20.7694 65.7486 22.1319C65.7486 23.344 66.4586 24.0152 68.6886 24.3458L70.6886 24.6363C74.0986 25.1672 76.0186 26.9103 76.0186 30.2162C76.0186 33.9028 73.3386 36.4974 67.9186 36.4974C66.0686 36.4974 63.8886 36.267 61.2086 35.6158Z" fill="white"/> 1995 <path d="M82.9384 30.4766V36.2268H78.6084V15.3497H82.9384V26.9103H84.6184C85.9684 25.2273 87.0884 23.6044 88.0684 21.7812H92.9284C91.5984 24.1954 90.1284 26.4094 88.3084 28.5332C90.2484 31.1278 91.5784 33.4319 93.1084 36.2268H88.0784C87.0184 34.1331 85.9884 32.4501 84.6084 30.4766H82.9384Z" fill="white"/> 1996 <path d="M100.749 33.6622C101.489 33.6622 102.129 33.6021 102.959 33.4318V30.0658L100.869 30.1259C98.9791 30.156 98.1891 30.7771 98.1891 31.8991C98.1891 33.2816 99.0991 33.6622 100.749 33.6622ZM100.369 36.4672C96.2491 36.4672 94.0391 34.9946 94.0391 32.0995C94.0391 29.3546 95.7791 27.7918 99.6891 27.7317L102.959 27.6415C102.959 25.3675 102.079 24.6061 99.8991 24.6061C98.5991 24.6061 97.1291 24.8165 95.0691 25.3475V22.1919C97.1591 21.7511 99.2191 21.4806 100.869 21.4806C105.019 21.4806 107.139 23.424 107.139 27.3811V35.6658C104.809 36.1767 102.309 36.4672 100.369 36.4672Z" fill="white"/> 1997 <path d="M116.558 36.4373C112.968 36.4373 110.968 34.7543 110.968 31.2481V24.9669H109.028V21.7812H110.968V18.3551L115.238 17.3834V21.7812H118.828V24.9669H115.238V30.3364C115.238 32.2498 115.888 32.9611 117.678 32.9912C117.998 32.9912 118.358 32.9912 118.828 32.901V36.2369C118.148 36.3471 117.378 36.4373 116.558 36.4373Z" fill="white"/> 1998 <path d="M127.859 36.4373C124.269 36.4373 122.269 34.7543 122.269 31.2481V24.9669H120.329V21.7812H122.269V18.3551L126.539 17.3834V21.7812H130.129V24.9669H126.539V30.3364C126.539 32.2498 127.189 32.9611 128.979 32.9912C129.299 32.9912 129.659 32.9912 130.129 32.901V36.2369C129.449 36.3471 128.689 36.4373 127.859 36.4373Z" fill="white"/> 1999 <path d="M132.519 30.6271V21.7814H136.849V30.2464C136.849 32.4904 137.789 33.0814 139.499 33.0814C140.149 33.0814 140.849 32.9612 141.559 32.7909V21.7814H145.889V35.646C143.679 36.0868 141.059 36.4675 139.029 36.4675C134.749 36.4675 132.519 34.5541 132.519 30.6271Z" fill="white"/> 2000 <path d="M157.858 24.967C157.268 24.8769 156.768 24.7867 156.088 24.7867C155.298 24.7867 154.528 24.8769 153.528 25.0772V36.227H149.198V22.4626C151.578 21.7814 153.528 21.4908 155.378 21.4908C156.258 21.4908 157.058 21.581 157.848 21.6712V24.967H157.858Z" fill="white"/> 2001 <path d="M164.519 36.237H160.189V21.7814H164.519V36.237ZM160.129 15.7006H164.549V19.3871H160.129V15.7006Z" fill="white"/> 2002 <path d="M167.838 22.6326C170.718 21.8412 172.958 21.4806 175.078 21.4806C179.348 21.4806 181.348 23.424 181.348 27.351V36.2268H177.048V27.7417C177.048 25.4977 176.108 24.9067 174.398 24.9067C173.688 24.9067 172.928 25.0269 172.158 25.2874V36.2268H167.828V22.6326H167.838Z" fill="white"/> 2003 <path d="M184.599 22.6326C187.479 21.8412 189.719 21.4806 191.839 21.4806C196.109 21.4806 198.109 23.424 198.109 27.351V36.2268H193.809V27.7417C193.809 25.4977 192.869 24.9067 191.159 24.9067C190.449 24.9067 189.689 25.0269 188.919 25.2874V36.2268H184.589V22.6326H184.599Z" fill="white"/> 2004 <path d="M29.199 21.1702C31.429 21.1702 33.529 22.0417 35.109 23.6245L39.999 28.5232C40.429 28.954 40.429 29.6552 39.999 30.086L39.189 30.8974L25.489 44.6519H25.499L24.009 46.1445C23.619 46.5352 23.619 47.1764 24.009 47.5771L27.729 51.3037C28.129 51.6944 28.759 51.6944 29.159 51.3037L50.449 29.9758C50.609 29.8155 50.719 29.6152 50.749 29.3948C50.789 29.0942 50.689 28.7937 50.479 28.5833L39.079 17.153C36.9
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