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182      <h1>Vörum okkur á netsvikum</h1>
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191        <span class='date'>20.5.2026</span>
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206      <div class='summary'><p>Þrjótar nýta annatíma þegar mikið er að gera til að reyna að svíkja fé af fólki. Það er mikilvægt að vera á varðbergi, vera gagnrýnin og læra að þekkja einkenni netsvika.</p></div>
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211    <p>Svikatilraunir sem þessar eru oft sannfærandi og trúverðugleiki þekktra fyrirtækja og stofnana notaður til að blekkja. Svikin geta verið að send eru óvænt skilaboð með fölskum upplýsingum og hlekkjum. Sum svik eru þannig að búnar eru til falskar heimasíður þar sem fólk er látið skrá kortanúmer eða skrá sig inn með rafrænum skilríkjum.&nbsp;</p><p>Mikilvægt er að vera á varðbergi og reyna að þekkja einkenni netsvika.&nbsp;</p><h2>Einkenni netsvika eru gjarnan:</h2><ul><li>Vefslóð eða netfang óvenjuleg</li><li>Óskað eftir kortanúmeri, innskráningu með rafrænum skilríkjum eða öðrum fjárhagsupplýsingum</li><li>Málvillur og einkennilegt málfar</li><li>Tilkynning um inneign eða skuld sem þú áttir ekki von á</li><li>Skuld eða inneign ekki greidd eftir hefðbundnum traustum leiðum</li></ul><p> <a href="https://island.is/tilkynna-netglaep" target="_blank" class="morelink">Lesa meira um einkenni netglæpa hjá Lögreglu</a> </p><p></p><h2>Góð ráð</h2><p></p><ul><li>Smellið aldrei á hlekki í skilaboðum sem berast, opnið frekar nýjan vafraglugga og finnið vefsíðu stofnunar eða fyrirtækis upp á eigin spýtur</li><li>Skoðið netfang og vefslóð gaumgæfilega</li><li>Skráið ykkur ekki inn nema að vel athuguðu máli</li><li>Samþykkið ekki innskráningu á rafræn skilríki sem koma upp úr þurru</li></ul><p></p><p>
211Þess má geta að Skatturinn óskar ekki eftir kortanúmerum og öll erindi eiga að vera aðgengileg í Stafrænu pósthólfi á Ísland.is eða á þjónustuvef Skattsins.&nbsp;</p><h2>Tilkynna um grunsamlegar sendingar</h2><p>Gruni þig að sending sem þér hefur borist sé sviksamleg er gott ráð að tilkynna hlutaðeigandi fyrirtæki eða stofnun og/eða  <a href="https://island.is/abending-um-tilraun-til-svika-a-netinu" target="_blank">senda inn ábendingu til lögreglu</a>.</p><p>Hafir þú orðið fyrir barðinu á svikahröppum skal leita til <strong>lögreglu</strong>.</p><p></p>
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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/radstofun-inn-a-husnaedislan/">Ráðstöfun inn á húsnæðislán</a
429                    ></li
430                            ><li><a href="/einstaklingar/skattamal/nyting-sereignarsparnadar/fyrsta-ibud/">Fyrsta íbúð</a
431                    ></li
432                            ><li class=" last"><a href="/einstaklingar/skattamal/nyting-sereignarsparnadar/almenn-radstofun/">Almenn ráðstöfun (fallið úr gildi)</a
433                    ></li
434                          ></ul
435                          ></li
436                          ><li class="branch"><a href="/einstaklingar/kaerur-og-malsmedferd/" title="Kærur og málsmeðferð einstaklinga" aria-label="Kærur og málsmeðferð einstaklinga">Kærur og málsmeðferð</a
437                    
438                          ><ul class="level4"
439                            ><li><a href="/einstaklingar/kaerur-og-malsmedferd/kaeruleidir/">Kæruleiðir</a
440                    ></li
441                            ><li><a href="/einstaklingar/kaerur-og-malsmedferd/ferill-agreiningsmala/">Ferill ágreiningsmála</a
442                    ></li
443                            ><li><a href="/einstaklingar/kaerur-og-malsmedferd/akvardandi-bref/">Ákvarðandi bréf</a
444                    ></li
445                            ><li><a href="/einstaklingar/kaerur-og-malsmedferd/bindandi-alit/">Bindandi álit</a
446                    ></li
447                            ><li class=" last"><a href="/einstaklingar/kaerur-og-malsmedferd/sektarmedferd/">Sektarmeðferð</a
448                    ></li
449                          ></ul
450                          ></li
451                          ><li><a href="/einstaklingar/skattamal/skattrannsoknir/">Skattrannsóknir</a
452                    ></li
453                          ><li class="branch"><a href="/einstaklingar/framtal-og-alagning/" title="Framtal og álagning einstaklinga" aria-label="Framtal og álagning einstaklinga">Framtal og álagning</a
454                    
455                          ><ul class="level4"
456                            ><li><a href="/nuna-alagningarsedill-og-forsendur-ein">Álagningarseðill og forsendur</a
457                    ></li
458                            ><li><a href="/nuna-framtalsleidbeiningar-ein">Framtalsleiðbeiningar</a
459                    ></li
460                            ><li><a href="/einstaklingar/framtal-og-alagning/veflyklar-og-rafraen-skilriki/">Rafræn skilríki og veflyklar</a
461                    ></li
462                            ><li><a href="/einstaklingar/framtal-og-alagning/stadfest-afrit-framtals
462/">Staðfest afrit framtals</a
463                    ></li
464                            ><li><a href="/einstaklingar/framtal-og-alagning/nidurstodur-alagningar/">Niðurstöður álagningar</a
465                    ></li
466                            ><li class=" last"><a href="/einstaklingar/framtal-og-alagning/eignir-og-skuldir/">Eignir og skuldir</a
467                    ></li
468                          ></ul
469                          ></li
470                          ><li><a href="/nuna-eydublod-ein" title="Eyðublöð fyrir einstaklinga" aria-label="Eyðublöð fyrir einstaklinga">Eyðublöð</a
471                    ></li
472                          ><li class="branch"><a href="/einstaklingar/rafraen-skilriki/">Rafræn skilríki</a
473                    
474                          ><ul class="level4"
475                            ><li><a href="/einstaklingar/rafraen-skilriki/skilriki-a-sima/">Skilríki á síma</a
476                    ></li
477                            ><li class=" last"><a href="/einstaklingar/rafraen-skilriki/skilriki-a-korti/">Skilríki á korti</a
478                    ></li
479                          ></ul
480                          ></li
481                          ><li><a href="/nuna-helstutolur-ein" title="Helstu tölur einstaklinga" aria-label="Helstu tölur einstaklinga">Helstu tölur</a
482                    ></li
483                          ><li><a href="/einstaklingar/innheimta/" title="Innheimta einstaklinga" aria-label="Innheimta einstaklinga">Innheimta</a
484                    ></li
485                          ><li class="branch"><a href="/einstaklingar/covid/adgerdir-vegna-covid-19">Aðgerðir vegna COVID-19</a
486                    
487                          ><ul class="level4"
488                            ><li><a href="/einstaklingar/covid/adgerdir-vegna-covid-19/">Yfirlit úrræða vegna COVID-19</a
489                    ></li
490                            ><li><a href="/einstaklingar/covid/veitingastyrkur/">Veitingastyrkur</a
491                    ></li
492                            ><li><a href="/einstaklingar/covid/vsk-endurgreidslur/">VSK-endurgreiðslur</a
493                    ></li
494                            ><li><a href="/einstaklingar/covid/vidspyrnustyrkur/">Viðspyrnustyrkur</a
495                    ></li
496                            ><li><a href="/einstaklingar/covid/lokunarstyrkur/">
496Lokunarstyrkir 1 og 2</a
497                    ></li
498                            ><li><a href="/einstaklingar/covid/lokunarstyrkir-3/">Lokunarstyrkur 3</a
499                    ></li
500                            ><li><a href="/einstaklingar/covid/lokunarstyrkur-4/">Lokunarstyrkur 4, 5 og 6</a
501                    ></li
502                            ><li><a href="/einstaklingar/covid/frestun-gjalddaga-stadgreidslu/">Frestun gjalddaga staðgreiðslu</a
503                    ></li
504                            ><li><a href="/einstaklingar/covid/laun-a-uppsagnarfresti/">Laun á uppsagnarfresti</a
505                    ></li
506                            ><li><a href="/einstaklingar/covid/tekjufallsstyrkir/">Tekjufallsstyrkir</a
507                    ></li
508                            ><li><a href="/einstaklingar/covid/frestun-greidslu-tekjuskatts/">Frestun greiðslu tekjuskatts</a
509                    ></li
510                            ><li><a href="/einstaklingar/covid/urraedi-stjornvalda/">Úrræði stjórnvalda</a
511                    ></li
512                            ><li><a href="/einstaklingar/covid/barnabotaauki/">Barnabótaauki</a
513                    ></li
514                            ><li class=" last"><a href="/einstaklingar/covid/greidsludreifing-stadgreidslu-og-tryggingagjalds/">Greiðsludreifing staðgreiðslu og tryggingagjalds</a
515                    ></li
516                          ></ul
517                          ></li
518                          ><li class=" last branch"><a href="/einstaklingar/sjalfsafgreidsla/">Sjálfsafgreiðsla</a
519                    
520                          ><ul class="level4"
521                            ><li><a href="/einstaklingar/sjalfsafgreidsla/innskraning-a-vef/">Innskráning á vef</a
522                    ></li
523                            ><li><a href="/einstaklingar/sjalfsafgreidsla/innheimta/">Innheimta</a
524                    ></li
525                            ><li><a href="/einstaklingar/sjalfsafgreidsla/beidni-um-gogn/">Beiðni um gögn</a
526                    ></li
527                            ><li class=" last"><a href="/einstaklingar/sjalfsafgreidsla/stadgreidsla-af-launum/">Staðgreiðsla af launum</a
528                    ></li
529                          ></ul
530                          ></li
531                        ></ul
532                        ><li class="menupage last branch"><a href="/einstaklingar/tollamal/">Tollamál</a
533                    
534                        ><ul class="level3"
535                          ><li class="branch"><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/">Sendingar og pakkar til landsins</a
536                    
537                          ><ul class="level4"
538                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/almennt-um-sendingar/">Almennt um sendingar</a
539                    ></li
540                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/reiknivel-tolla-og-gjalda/">Reiknivél tolla og gjalda</a
541                    ></li
542                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/gjafir/">Gjafir</a
543                    ></li
544                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/hvar-er-pakkinn-minn/">Hvar er pakkinn minn?</a
545                    ></li
546                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/gjold-vid-innflutning/">Gjöld við innflutning</a
547                    ></li
548                            ><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
549                    ></li
550                            ><li><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/tollafgreidsla-vorusendinga/">Tollafgreiðsla vörusendinga</a
551                    ></li
552                            ><li class=" last"><a href="/einstaklingar/tollamal/sendingar-og-pakkar-til-landsins/takmarkanir-og-bonn/">Takmarkanir og bönn</a
553                    ></li
554                          ></ul
555                          ></li
556                          ><li class="branch"><a href="/einstaklingar/tollamal/ferdast-til-landsins/">Ferðast til landsins</a
557                    
558                          ><ul class="level4"
559                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/tollfrjals-farangur/">Tollfrjáls farangur</a
560                    ></li
561                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/reidufe/">
561Reiðufé</a
562                    ></li
563                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/ahafnir/">Áhafnir</a
564                    ></li
565                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/okutaeki-a-erlendum-numerum/">Ökutæki á erlendum númerum</a
566                    ></li
567                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/okutaeki-a-islenskum-numerum/">Ökutæki á íslenskum númerum</a
568                    ></li
569                            ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/timabundinn-innflutningur/">Tímabundinn innflutningur</a
570                    ></li
571                            ><li class=" last"><a href="/einstaklingar/tollamal/ferdast-til-landsins/takmarkanir-og-bonn/">Takmarkanir og bönn</a
572                    ></li
573                          ></ul
574                          ></li
575                          ><li class="branch"><a href="/einstaklingar/tollamal/flytja-buslod-til-landsins/">Flytja búslóð til landsins</a
576                    
577                          ><ul class="level4"
578                            ><li><a href="/einstaklingar/tollamal/flytja-buslod-til-landsins/almennt-um-buslodir/">Almennt um búslóðir</a
579                    ></li
580                            ><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
581                    ></li
582                            ><li class="branch"><a href="/einstaklingar/tollamal/flytja-buslod-til-landsins/okutaeki-flutt-inn-med-buslod/">Ökutæki flutt inn með búslóð</a
583                    ></li
584                            ><li class=" last"><a href="/einstaklingar/tollamal/flytja-buslod-til-landsins/takmarkanir-og-bonn/">Takmarkanir og bönn</a
585                    ></li
586                          ></ul
587                          ></li
588                          ><li class="branch"><a href="/einstaklingar/tollamal/okutaeki/">Innflutningur ökutækja</a
589                    
590                          ><ul class="level4"
591                            ><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
592                    ></li
593                            ><li><a href="/einstaklingar/tollamal/okutaeki/okutaeki-a-islenskum-numerum/">Ökutæki á íslenskum númerum</a
594                    ></li
595                            ><li><a href="/einstaklingar/tollamal/okutaeki/okutaeki-a-erlendum-numerum-med-buslod/">Ökutæki á erlendum númerum með búslóð</a
596                    ></li
597                            ><li><a href="/einstaklingar/tollamal/okutaeki/timabundinn-innflutningu-okutaekis/">Tímabundinn innflutningur ökutækis</a
598                    ></li
599                            ><li class=" last"><a href="https://www.skatturinn.is/atvinnurekstur/tollamal/innflutningur/tollafgreidsla-okutaekja/#tab2">Vörugjald af ökutækjum</a
600                    ></li
601                          ></ul
602                          ></li
603                          ><li><a href="/einstaklingar/tollamal/reiknivel-tolla-og-gjalda/">Reiknivél tolla og gjalda</a
604                    ></li
605                          ><li><a href="/einstaklingar/tollamal/kaerur-vegna-tollamala/">Kærur vegna tollamála</a
606                    ></li
607                          ><li class="branch"><a href="/einstaklingar/tollamal/tollskra/">Tollskrá</a
608                    
609                          ><ul class="level4"
610                            ><li><a href="/einstaklingar/tollamal/tollskra/veftollskra/">Veftollskrá</a
611                    ></li
612                            ><li class=" last"><a href="/einstaklingar/tollamal/tollskra/bindandi-alit/">Bindandi álit</a
613                    ></li
614                          ></ul
615                          ></li
616                          ><li><a href="/einstaklingar/tollamal/eydublod_tollgaeslustjora/" title="Eyðublöð tollgæslustjóra" aria-label="Eyðublöð tollgæslustjóra">Eyðublöð</a
617                    ></li
618                          ><li class=" last branch"><a href="/einstaklingar/tollamal/endurgreidsla-adflutningsgjalda/">Endurgreiðsla aðflutningsgjalda</a
619                    
620                          ><ul class="level4"
621                            ><li><a href="/einstaklingar/tollamal/endurgreidsla-adflutningsgjalda/tax-free/">Tax free</a
622                    ></li
623                            ><li class=" last"><a href="/einstaklingar/tollamal/endurgreidsla-adflutningsgjalda/umsokn-um-endurgreidslu-adflutningsgjalda/">Umsókn um endurgreiðslu aðflutningsgjalda</a
624                    ></li
625                          ></ul
626                          ></li
627                        ></ul
628                      ></ul
629                      ><li class="menupage branch"><a href="/atvinnurekstur/" class="cat2">Atvinnurekstur</a
630                    
631                      ><ul class="level2"
632                        ><li class="menupage branch"><a href="/atvinnurekstur/skattamal/">Skattamál</a
633                    
634                        ><ul class="level3"
635                          ><li class="branch"><a href="/atvinnurekstur/ad-hefja-rekstur/">Að hefja rekstur</a
636                    
637                          ><ul class="level4"
638                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/stofna-rekstur/">Nýir í rekstri</a
639                    ></li
640                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/almennt-um-vsk/">Almennt um VSK</a
641                    ></li
642                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/virdisaukaskattsskra/">Virðisaukaskattsskrá</a
643                    ></li
644                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/launagreidendaskra/">Launagreiðendaskrá</a
645                    ></li
646                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/adrar-skrar/">Aðrar skrár</a
647                    ></li
648                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/bokhald-og-tekjuskraning/">Bókhald og tekjuskráning</a
649                    ></li
650                            ><li><a href="/atvinnurekstur/ad-hefja-rekstur/framtalsskil/">Framtalsskil</a
651                    ></li
652                            ><li class=" last"><a href="/atvinnurekstur/ad-hefja-rekstur/eydublod---tilkynningar/">Eyðublöð - tilkynningar</a
653                    ></li
654                          ></ul
655                          ></li
656                          ><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
657                    
658                          ><ul class="level4"
659                            ><li><a href="/atvinnurekstur/skattar-og-gjold/tekjuskattur/">Tekjuskattur</a
660                    ></li
661                            ><li><a href="/atvinnurekstur/skattar-og-gjold/fyrirframgreidsla-thinggjalda/">Fyrirframgreiðsla þinggjalda</a
662                    ></li
663                            ><li><a href="/atvinnurekstur/skattar-og-gjold/fjarmagnstekjuskattur/">Fjármagnstekjuskattur</a
664                    ></li
665                            ><li><a href="/atvinnurekstur/virdisaukaskattur/">Virðisaukaskattur</a
666                    ></li
667                            ><li><a href="/atvinnurekstur/skattar-og-gjold/gistinattaskattur/">Gistináttaskattur</a
668                    ></li
669                            ><li><a href="/atvinnurekstur/skattar-og-gjold/skattar-vegna-fjarmalathjonustu/">Skattar vegna fjármálaþjónustu</a
670                    ></li
671                            ><li><a href="/atvinnurekstur/skattar-og-gjold/bifreidagjald/">Bifreiðagjald</a
672                    ></li
673                            ><li><a href="/atvinnurekstur/skattar-og-gjold/oliugjald/">Olíugjald</a
674                    ></li
675                            ><li><a href="/atvinnurekstur/skattar-og-gjold/afengisgjald/">Áfengisgjald</a
676                    ></li
677                            ><li><a href="/atvinnurekstur/skattar-og-gjold/jofnunargjald-althjonustu/">Jöfnunargjald alþjónustu</a
678                    ></li
679                            ><li><a href="/atvinnurekstur/skattar-og-gjold/kilometragjald-a-vorubifreidar/">Kílómetragjald á vörubifreiðar</a
680                    ></li
681                            ><li><a href="/atvinnurekstur/skattar-og-gjold/kilometragjald/">Kílómetragjald</a
682                    ></li
683                            ><li>
683<a href="/atvinnurekstur/skattar-og-gjold/markadsgjald/">Markaðsgjald</a
684                    ></li
685                            ><li><a href="/atvinnurekstur/skattar-og-gjold/skilagjald/">Skilagjald</a
686                    ></li
687                            ><li><a href="/atvinnurekstur/skattar-og-gjold/tryggingagjald/">Tryggingagjald</a
688                    ></li
689                            ><li><a href="/atvinnurekstur/skattar-og-gjold/urvinnslugjald/">Úrvinnslugjald</a
690                    ></li
691                            ><li><a href="/atvinnurekstur/skattar-og-gjold/umhverfis--og-audlindaskattar/">Umhverfis- og auðlindaskattar</a
692                    ></li
693                            ><li><a href="/atvinnurekstur/skattar-og-gjold/utvarpsgjald/">Útvarpsgjald</a
694                    ></li
695                            ><li class=" last"><a href="/atvinnurekstur/skattar-og-gjold/skemmtiferdaskip/">Gjöld á skemmtiferðaskip</a
696                    ></li
697                          ></ul
698                          ></li
699                          ><li class="branch"><a href="/atvinnurekstur/virdisaukaskattur/" title="Virðisaukaskattur í atvinnurekstri" aria-label="Virðisaukaskattur í atvinnurekstri">Virðisaukaskattur</a
700                    
701                          ><ul class="level4"
702                            ><li><a href="/atvinnurekstur/virdisaukaskattur/almennt-um-vsk/">Almennt um VSK</a
703                    ></li
704                            ><li><a href="/atvinnurekstur/virdisaukaskattur/skraning-a-vsk-skra/">Skráning á VSK-skrá</a
705                    ></li
706                            ><li><a href="/atvinnurekstur/virdisaukaskattur/skattskylda-og-skattprosentur/">Skattskylda og skattprósentur</a
707                    ></li
708                            ><li><a href="/atvinnurekstur/virdisaukaskattur/skraning-tekna/">Skráning tekna</a
709                    ></li
710                            ><li><a href="/atvinnurekstur/virdisaukaskattur/bokhald/">Bókhald</a
711                    ></li
712                            ><li><a href="/atvinnurekstur/virdisaukaskattur/leidrettingar-og-kaeruleidir/">Leiðréttingar og kæruleiðir</a
713                    ></li
714                            ><li><a href="/atvinnurekstur/virdisaukaskattur/uppgjor-og-skil/">Uppgjör og skil</a
715                    ></li
716                            ><li><a href="/atvinnurekstur/virdisaukaskattur/leidrettingarkvod/">Leiðréttingarkvöð</a
717                    ></li
718                            ><li><a href="/atvinnurekstur/virdisaukaskattur/spurt-og-svarad/">Spurt og svarað um VSK</a
719                    ></li
720                            ><li><a href="/nuna-eydublod-atv#flokkur2">Eyðublöð</a
721                    ></li
722                            ><li><a href="/fyrirtaekjaskra/leit">Leit að VSK númeri</a
723                    ></li
724                            ><li><a href="/atvinnurekstur/virdisaukaskattur/hladvorp/">Hlaðvörp</a
725                    ></li
726                            ><li><a href="/atvinnurekstur/virdisaukaskattur/vanumer/">Vánúmer</a
727                    ></li
728                            ><li class=" last"><a href="/atvinnurekstur/virdisaukaskattur/vsk-leidbeiningar/">VSK leiðbeiningar</a
729                    ></li
730                          ></ul
731                          ></li
732                          ><li class="branch"><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/">Endurgreiðslur virðisaukaskatts</a
733                    
734                          ><ul class="level4"
735                            ><li><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/vegna-ibudarhusnaedis/">Vegna íbúðarhúsnæðis</a
736                    ></li
737                            ><li><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/byggingaradilar/">Byggingaraðilar</a
738                    ></li
739                            ><li><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/opinberir-adilar/">Opinberir aðilar</a
740                    ></li
741                            ><li><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/verksmidjuframleidd-ibudarhus/">Verksmiðjuframleidd íbúðarhús</a
742                    ></li
743                            ><li><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/almannaheillafelog/">Almannaheillafélög</a
744                    ></li
745                            ><li class=" last"><a href="/atvinnurekstur/skattamal/endurgreidslur-virdisaukaskatts/erlendir-adilar/">Erlendir aðilar</a
746                    ></li
747                          ></ul
748                          ></li
749                          ><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
750                    
751                          ><ul class="level4"
752                            ><li><a href="/nuna-stadgreidsla-atv">Staðgreiðsla</a
753                    ></li
754                            ><li><a href="/nuna-reiknad-endurgjald">Reiknað endurgjald</a
755                    ></li
756                            ><li><a href="/atvinnurekstur/stadgreidsla-og-reiknad-endurgjald/hlunnindi---skattmat/">Hlunnindi - skattmat</a
757                    ></li
758                            ><li class=" last"><a href="/atvinnurekstur/stadgreidsla-og-reiknad-endurgjald/personuafslattur/">Persónuafsláttur</a
759                    ></li
760                          ></ul
761                          ></li
762                          ><li class="branch"><a href="/atvinnurekstur/rafraen-skil/">Rafræn skil</a
763                    
764                          ><ul class="level4"
765                            ><li><a href="/atvinnurekstur/rafraen-skil/stadgreidsla/">Staðgreiðsla</a
766                    ></li
767                            ><li><a href="/atvinnurekstur/rafraen-skil/fjarmagnstekjuskattur/">Fjármagnstekjuskattur</a
768                    ></li
769                            ><li><a href="/atvinnurekstur/rafraen-skil/skattframtal/">Skattframtal</a
770                    ></li
771                            ><li class=" last"><a href="/atvinnurekstur/rafraen-skil/veflyklar-og-rafraen-skilriki/">Rafræn skilríki og veflyklar</a
772                    ></li
773                          ></ul
774                          ></li
775                          ><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
776                    
777                          ><ul class="level4"
778                            ><li><a href="/nuna-alagningarsedill-og-forsendur-atv">Álagningarseðill og forsendur</a
779                    ></li
780                            ><li><a href="/atvinnurekstur/framtal-og-alagning/launamidar-og-launaframtal/">Launamiðar og launaframtal</a
781                    ></li
782                            ><li><a href="/atvinnurekstur/framtal-og-alagning/annad-reikningsar/">Annað reikningsár</a
783                    ></li
784                            ><li><a href="/nuna-framtalsleidbeiningar-atv">Framtalsleiðbeiningar</a
785                    ></li
786                            ><li><a href="/atvinnurekstur/framtal-og-alagning/skattframtal-rekstraradila/">Skattframtal rekstraraðila</a
787                    ></li
788                            ><li><a href="/atvinnurekstur/framtal-og-alagning/styrkir-til-nyskopunarfyrirtaekja/">Styrkir til nýsköpunarfyrirtækja</a
789                    ></li
790                            ><li><a href="/atvinnurekstur/framtal-og-alagning/lifeyrissjodir/">Lífeyrissjóðir</a
791                    ></li
792                            ><li><a href="/atvinnurekstur/framtal-og-alagning/erlend-felog/">Erlend félög</a
793                    ></li
794                            ><li><a href="/atvinnurekstur/framtal-og-alagning/cfc-felog/">CFC félög</a
795                    ></li
796                            ><li class=" last"><a href="/atvinnurekstur/framtal-og-alagning/skattmat/">Skattmat</a
797                    ></li
798                          ></ul
799                          ></li
800                          ><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
801                    
802                          ><ul class="level4"
803                            ><li><a href="/atvinnurekstur/skattskylda/almenn-skattskylda/">Almenn skattskylda</a
804                    ></li
805                            ><li><a href="/atvinnurekstur/skattskylda/takmorkud-skattskylda/">Takmörkuð skattskylda</a
806                    ></li
807                            ><li><a href="/atvinnurekstur/skattskylda/danarbu/">Dánarbú</a
808                    ></li
809                            ><li><a href="/atvinnurekstur/skattskylda/oskattskyld-felog/">Óskattskyld félög</a
810                    ></li
811                            ><li><a href="/atvinnurekstur/skattskylda/cfc-felog/">CFC félög</a
812                    ></li
813                            ><li><a href="/atvinnurekstur/skattskylda/erlendir-listamenn/">Erlendir listamenn</a
814                    ></li
815                            ><li><a href="/atvinnurekstur/skattskylda/tviskottunarsamningar/">Tvísköttunarsamningar</a
816                    ></li
817                            ><li><a href="/atvinnurekstur/skattskylda/ithrottafelog/">Íþróttafélög</a
818                    ></li
819                            ><li><a href="/atvinnurekstur/skattskylda/milliverdlagning/">Milliverðlagning</a
820                    ></li
821                            ><li><a href="/atvinnurekstur/skattskylda/almannaheillaskra-skattfradrattur/">Almannaheillaskrá - skattfrádráttur</a
822                    ></li
823                            ><li><a href="/atvinnurekstur/skattskylda/almannaheillaskra-skradir-logadilar/">Almannaheillaskrá – skráðir lögaðilar</a
824                    ></li
825                            ><li><a href="/atvinnurekstur/skattskylda/erlend-thjonustufyrirtaeki-starfsmannaleigur/">Erlend þjónustufyrirtæki - starfsmannaleigur</a
826                    ></li
827                            ><li><a href="/atvinnurekstur/skattskylda/ahrifavaldar/">Áhrifavaldar</a
828                    ></li
829                            ><li><a href="/atvinnurekstur/skattskylda/samskottun-felaga/">Samsköttun félaga</a
830                    ></li
831                            ><li><a href="/atvinnurekstur/skattskylda/undantekningar-a-stadgreidsluskyldu-fjarmagnstekna/">
831Undantekningar á staðgreiðsluskyldu fjármagnstekna</a
832                    ></li
833                          ></ul
834                          ></li
835                          ><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
836                    
837                          ><ul class="level4"
838                            ><li><a href="/atvinnurekstur/bokhald-og-tekjuskraning/bokhald/">Bókhald</a
839                    ></li
840                            ><li><a href="/atvinnurekstur/bokhald-og-tekjuskraning/tekjuskraning/">Tekjuskráning</a
841                    ></li
842                            ><li><a href="/atvinnurekstur/bokhald-og-tekjuskraning/rafraen-bokhaldskerfi/">Rafræn bókhaldskerfi</a
843                    ></li
844                            ><li class=" last"><a href="/atvinnurekstur/bokhald-og-tekjuskraning/ts-bokhald/">TS bókhald</a
845                    ></li
846                          ></ul
847                          ></li
848                          ><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
849                    
850                          ><ul class="level4"
851                            ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/ferill-agreiningsmala/">Ferill ágreiningsmála</a
852                    ></li
853                            ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/sektarmedferd/">Sektarmeðferð</a
854                    ></li
855                            ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/tviskottunarsamningar/">Tvísköttunarsamningar</a
856                    ></li
857                            ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/akvardandi-bref/">Ákvarðandi bréf</a
858                    ></li
859                            ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/bindandi-alit/">Bindandi álit</a
860                    ></li
861                            ><li><a href="/nuna-auglysingar">Auglýsingar</a
862                    ></li
863                            ><li class=" last"><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/kaeruleidir/">Kæruleiðir</a
864                    ></li
865                          ></ul
866                          ></li
867                          ><li><a href="/atvinnurekstur/skattamal/skattrannsoknir/">Skattrannsóknir</a
868                    ></li
869                          ><li><a href="/nuna-eydublod-atv" title="Eyðublöð fyrir atvinnurekstur" aria-label="Eyðublöð fyrir atvinnurekstur">Eyðublöð</a
870                    ></li
871                          ><li><a href="/nuna-ordsendingar" title="Orðsendingar fyrir atvinnurekstur" aria-label="Orðsendingar fyrir atvinnurekstur">Orðsendingar</a
872                    ></li
873                          ><li><a href="/atvinnurekstur/innheimta/" title="Innheimta fyrir atvinnurekstur" aria-label="Innheimta fyrir atvinnurekstur">Innheimta</a
874                    ></li
875                          ><li class="branch"><a href="/einstaklingar/covid#tab2">Aðgerðir vegna COVID-19</a
876                    
877                          ><ul class="level4"
878                            ><li><a href="/einstaklingar/covid#tab2">Yfirlit úrræða vegna COVID-19</a
879                    ></li
880                            ><li><a href="/atvinnurekstur/covid/veitingastyrkur/">Veitingastyrkur</a
881                    ></li
882                            ><li><a href="/atvinnurekstur/covid/vsk-endurgreidslur/">VSK-endurgreiðslur</a
883                    ></li
884                            ><li><a href="/atvinnurekstur/covid/vidspyrnustyrkur/">Viðspyrnustyrkur</a
885                    ></li
886                            ><li><a href="/atvinnurekstur/covid/lokunarstyrkir-1-og-2/">
886Lokunarstyrkir 1 og 2</a
887                    ></li
888                            ><li><a href="/atvinnurekstur/covid/lokunarstyrkur-3/">Lokunarstyrkur 3</a
889                    ></li
890                            ><li><a href="/atvinnurekstur/covid/lokunarstyrkir-4-og-5/">Lokunarstyrkir 4, 5 og 6</a
891                    ></li
892                            ><li><a href="/atvinnurekstur/covid/frestun-gjalddaga-stadgreidslu/">Frestun gjalddaga staðgreiðslu</a
893                    ></li
894                            ><li><a href="/atvinnurekstur/covid/laun-a-uppsagnarfresti/">Laun á uppsagnarfresti</a
895                    ></li
896                            ><li><a href="/atvinnurekstur/covid/tekjufallsstyrkir/">Tekjufallsstyrkir</a
897                    ></li
898                            ><li><a href="/atvinnurekstur/covid/frestun-greidslu-tekjuskatts/">Frestun greiðslu tekjuskatts</a
899                    ></li
900                            ><li><a href="/atvinnurekstur/covid/urraedi-stjornvalda/">Úrræði stjórnvalda</a
901                    ></li
902                            ><li><a href="/atvinnurekstur/covid/barnabotaauki/">Barnabótaauki</a
903                    ></li
904                            ><li class=" last"><a href="/atvinnurekstur/covid/greidsludreifing-stadgreidslu-og-tryggingagjalds/">Greiðsludreifing staðgreiðslu og tryggingagjalds</a
905                    ></li
906                          ></ul
907                          ></li
908                          ><li class=" last branch"><a href="/atvinnurekstur/grindavik/">Úrræði fyrir rekstraraðila í Grindavík</a
909                    
910                          ><ul class="level4"
911                            ><li><a href="/atvinnurekstur/grindavik/rekstrarstudningur/">Rekstrarstuðningur</a
912                    ></li
913                            ><li><a href="/atvinnurekstur/grindavik/nidurfelling-alags-a-vsk/">Niðurfelling álags á VSK</a
914                    ></li
915                            ><li><a href="/atvinnurekstur/skattamal/grindavik/frestun-skila-a-stadgreidslu-og-tryggingagjaldi/">Frestun skila á staðgreiðslu og tryggingagjaldi</a
916                    ></li
917                            ><li class=" last"><a href="/atvinnurekstur/grindavik/laekkun/nidurfelling-fyrirframgreidslu-skatta/">Lækkun/niðurfelling fyrirframgreiðslu skatta</a
918                    ></li
919                          ></ul
920                          ></li
921                        ></ul
922                        ><li class="menupage last branch"><a href="/atvinnurekstur/tollamal/">Tollamál</a
923                    
924                        ><ul class="level3"
925                          ><li class="branch"><a href="/atvinnurekstur/tollamal/innflutningur/">Innflutningur</a
926                    
927                          ><ul class="level4"
928                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/adflutningsgjold/">Aðflutningsgjöld</a
929                    ></li
930                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/undanthagur/">Undanþágur</a
931                    ></li
932                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/aaetlun-adflutningsgjalda/">Áætlun aðflutningsgjalda</a
933                    ></li
934                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/endurgreidsla-virdisaukaskatts/">Endurgreiðsla virðisaukaskatts</a
935                    ></li
936                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/lifandi-dyr-matvaeli-og-plontur/">Lifandi dýr, matvæli og plöntur</a
937                    ></li
938                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/endurakvardanir/">Endurákvarðanir</a
939                    ></li
940                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/eori-numer/">EORI númer</a
941                    ></li
942                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/postflytjendur/">Póstflytjendur</a
943                    ></li
944                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/skilagjald/">Skilagjald</a
945                    ></li
946                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/timabundinn-innflutningur/">Tímabundinn innflutningur</a
947                    ></li
948                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/tollflokkun/">Tollflokkun</a
949                    ></li
950                            ><li><a href="/atvinnurekstur/tollamal/innflutningur/tollskyrslugerd/">Tollskýrslugerð</a
951                    ></li
952                            ><li class="branch"><a href="/atvinnurekstur/tollamal/innflutningur/upprunareglur/">Upprunareglur</a
953                    ></li
954                            ><li class=" last"><a href="/atvinnurekstur/tollamal/innflutningur/tollafgreidsla-okutaekja/">Tollafgreiðsla ökutækja</a
955                    ></li
956                          ></ul
957                          ></li
958                          ><li class="branch"><a href="/atvinnurekstur/tollamal/utflutningur/">Útflutningur</a
959                    
960                          ><ul class="level4"
961                            ><li><a href="/atvinnurekstur/tollamal/utflutningur/um-utflutning/">Um útflutning</a
962                    ></li
963                            ><li><a href="/atvinnurekstur/tollamal/utflutningur/sjavarafurdir/">Sjávarafurðir</a
964                    ></li
965                            ><li><a href="/atvinnurekstur/tollamal/utflutningur/utflutningsskyrsla/">Útflutningsskýrsla</a
966                    ></li
967                            ><li><a href="/atvinnurekstur/tollamal/utflutningur/utflutningsleyfi/">Útflutningsleyfi</a
968                    ></li
969                            ><li class=" last"><a href="/atvinnurekstur/tollamal/utflutningur/vidurkenndur-utflytjandi/">Viðurkenndur útflytjandi</a
970                    ></li
971                          ></ul
972                          ></li
973                          ><li><a href="/atvinnurekstur/tollamal/umflutningur/">Umflutningur</a
974                    ></li
975                          ><li class="branch"><a href="/atvinnurekstur/tollamal/tollafgreidslugengi/gengi-gjaldmidla">Tollafgreiðslugengi</a
976                    
977                          ><ul class="level4"
978                            ><li><a href="/atvinnurekstur/tollamal/tollafgreidslugengi/gengi-gjaldmidla/">Gengi gjaldmiðla</a
979                    ></li
980                            ><li><a href="/atvinnurekstur/tollamal/tollafgreidslugengi/tollgengi-eftir-dagsetningu/">Tollgengi eftir dagsetningu</a
981                    ></li
982                            ><li class=" last"><a href="/atvinnurekstur/tollamal/tollafgreidslugengi/gildistimi-og-skraning/">Gildistími og skráning</a
983                    ></li
984                          ></ul
985                          ></li
986                          ><li class="branch"><a href="/atvinnurekstur/tollamal/tollskra/">Tollskrá</a
987                    
988                          ><ul class="level4"
989                            ><li><a href="https://veftollskra.skattur.is/">Veftollskrá</a
990                    ></li
991                            ><li><a href="/atvinnurekstur/tollamal/tollskra/eitt-numer/">Eitt númer</a
992                    ></li
993                            ><li><a href="/atvinnurekstur/tollamal/tollskra/tollflokkun/">Tollflokkun</a
994                    ></li
995                            ><li class=" last"><a href="/atvinnurekstur/tollamal/tollskra/prentvaenar-utgafur/">Prentvænar útgáfur</a
996                    ></li
997                          ></ul
998                          ></li
999                          ><li class="branch"><a href="/atvinnurekstur/tollamal/lyklar/">Lyklar</a
1000                    
1001                          ><ul class="level4"
1002                            ><li><a href="/atvinnurekstur/tollamal/lyklar/afhendingarskilmalar/">
1002Afhendingarskilmálar</a
1003                    ></li
1004                            ><li><a href="/atvinnurekstur/tollamal/lyklar/akvordunarstadir/">Ákvörðunarstaðir</a
1005                    ></li
1006                            ><li><a href="/atvinnurekstur/tollamal/lyklar/lond/">Lönd</a
1007                    ></li
1008                            ><li><a href="/atvinnurekstur/tollamal/lyklar/skjol/">Skjöl</a
1009                    ></li
1010                            ><li><a href="/atvinnurekstur/tollamal/lyklar/umbudir/">Umbúðir</a
1011                    ></li
1012                            ><li><a href="/atvinnurekstur/tollamal/lyklar/villur/">Villur</a
1013                    ></li
1014                            ><li class=" last"><a href="/atvinnurekstur/tollamal/lyklar/vorugeymslur/">Vörugeymslur</a
1015                    ></li
1016                          ></ul
1017                          ></li
1018                          ><li class="branch"><a href="/atvinnurekstur/tollamal/skilmalar/">Skilmálar</a
1019                    
1020                          ><ul class="level4"
1021                            ><li><a href="/atvinnurekstur/tollamal/skilmalar/bonn/">Bönn</a
1022                    ></li
1023                            ><li><a href="/atvinnurekstur/tollamal/skilmalar/gjold/">Gjöld</a
1024                    ></li
1025                            ><li><a href="/atvinnurekstur/tollamal/skilmalar/leyfi/">Leyfi</a
1026                    ></li
1027                            ><li><a href="/atvinnurekstur/tollamal/skilmalar/tollar/">Tollar</a
1028                    ></li
1029                            ><li><a href="/atvinnurekstur/tollamal/skilmalar/undanthagur/">Undanþágur</a
1030                    ></li
1031                            ><li class=" last"><a href="/atvinnurekstur/tollamal/skilmalar/urvinnslugjold/">Úrvinnslugjöld</a
1032                    ></li
1033                          ></ul
1034                          ></li
1035                          ><li class="branch"><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/">Rafræn tollafgreiðsla</a
1036                    
1037                          ><ul class="level4"
1038                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/almennt/">Almennt</a
1039                    ></li
1040                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/smt-tollafgreidsla/">SMT-Tollafgreiðsla</a
1041                    ></li
1042                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/vef-tollafgreidsla/">VEF-tollafgreiðsla</a
1043                    ></li
1044                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/vef-farmskrarskil/">VEF-farmskrárskil</a
1045                    ></li
1046                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/tollalina/">Tollalína</a
1047                    ></li
1048                            ><li><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/rafraen-skilriki/">VEF-útflutningur - Farmskrárskil</a
1049                    ></li
1050                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/">Hugbúnaðarhús</a
1051                    ></li
1052                            ><li class=" last"><a href="/atvinnurekstur/tollamal/rafraen-tollafgreidsla/audkenning-og-umbod/">Auðkenning og umboð</a
1053                    ></li
1054                          ></ul
1055                          ></li
1056                          ><li class="branch"><a href="/atvinnurekstur/tollamal/tolleftirlit/">Tolleftirlit</a
1057                    
1058                          ><ul class="level4"
1059                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/hlutverk-tollgaeslunnar/">Hlutverk tollgæslunnar</a
1060                    ></li
1061                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/ahaettustjornun/">Áhættustjórnun</a
1062                    ></li
1063                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/voruskodun/">Vöruskoðun</a
1064                    ></li
1065                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/hafnir-og-flugvellir/">Hafnir og flugvellir</a
1066                    ></li
1067                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/ferdamenn/">Ferðamenn</a
1068                    ></li
1069                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/ahafnir/">Áhafnir</a
1070                    ></li
1071                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/reidufe/">
1071Reiðufé</a
1072                    ></li
1073                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/fikniefnaeftirlit/">Fíkniefnaeftirlit</a
1074                    ></li
1075                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/ologlegur-inn-og-utflutningur/">Ólöglegur inn- og útflutningur</a
1076                    ></li
1077                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/rannsoknarstofur/">Rannsóknarstofur</a
1078                    ></li
1079                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/oryggi-voruflutninga/">Öryggi vöruflutninga</a
1080                    ></li
1081                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/eori/">EORI</a
1082                    ></li
1083                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/tollmidlarar/">Tollmiðlarar</a
1084                    ></li
1085                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/tollhafnir/">Tollhafnir</a
1086                    ></li
1087                            ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/geymslur/">Geymslur</a
1088                    ></li
1089                            ><li class=" last"><a href="/atvinnurekstur/tollamal/tolleftirlit/vidurkenndir-rekstraradilar-aeo/">Viðurkenndir rekstraraðilar AEO</a
1090                    ></li
1091                          ></ul
1092                          ></li
1093                          ><li><a href="/atvinnurekstur/tollamal/farmvernd/">Farmvernd</a
1094                    ></li
1095                          ><li class="branch"><a href="/atvinnurekstur/tollamal/samningar/">Samningar</a
1096                    
1097                          ><ul class="level4"
1098                            ><li><a href="/atvinnurekstur/tollamal/samningar/millirikjasamningar/">Milliríkjasamningar</a
1099                    ></li
1100                            ><li><a href="/atvinnurekstur/tollamal/samningar/friverslunarsamningar/">Fríverslunarsamningar</a
1101                    ></li
1102                            ><li class=" last"><a href="/atvinnurekstur/tollamal/samningar/samstarfssamningar/">Samstarfssamningar</a
1103                    ></li
1104                          ></ul
1105                          ></li
1106                          ><li class="branch"><a href="/atvinnurekstur/tollamal/rettindi-og-skyldur/">Réttindi og skyldur</a
1107                    
1108                          ><ul class="level4"
1109                            ><li><a href="/atvinnurekstur/tollamal/rettindi-og-skyldur/kaeruleidir/">Kæruleiðir</a
1110                    ></li
1111                            ><li><a href="/atvinnurekstur/tollamal/rettindi-og-skyldur/eftirlit-og-endurskodun/">Eftirlit og endurskoðun</a
1112                    ></li
1113                            ><li><a href="/atvinnurekstur/tollamal/rettindi-og-skyldur/upplysingaskylda/">Upplýsingaskylda</a
1114                    ></li
1115                            ><li class=" last"><a href="/atvinnurekstur/tollamal/rettindi-og-skyldur/gjaldskra-thjonustugjalda/">Gjaldskrá þjónustugjalda</a
1116                    ></li
1117                          ></ul
1118                          ></li
1119                          ><li class="branch"><a href="/atvinnurekstur/tollamal/log-og-reglur/">Lög og reglur</a
1120                    
1121                          ><ul class="level4"
1122                            ><li><a href="/atvinnurekstur/tollamal/log-og-reglur/lagasafn-skattsins/">Lagasafn Skattsins</a
1123                    ></li
1124                            ><li><a href="/atvinnurekstur/tollamal/log-og-reglur/tollahandbok-i/">Tollahandbók I</a
1125                    ></li
1126                            ><li><a href="/atvinnurekstur/tollamal/log-og-reglur/tollahandbok-ii-tollskra/">Tollahandbók II - tollskrá</a
1127                    ></li
1128                            ><li class=" last"><a href="/atvinnurekstur/tollamal/log-og-reglur/stjornsyslureglur/">Stjórnsýslureglur</a
1129                    ></li
1130                          ></ul
1131                          ></li
1132                          ><li class=" last"><a href="/atvinnurekstur/tollamal/eydublod_tollgaeslustjora/" title="Eyðublöð tollgæslustjóra" aria-label="Eyðublöð tollgæslustjóra">Eyðublöð</a
1133                    ></li
1134                        ></ul
1135                        ></li
1136                      ></ul
1137                      ><li class="menupage branch"><a href="/innheimta/" class="cat3">Innheimta</a
1138                    
1139                      ><ul class="level2"
1140                        ><li class="menupage last branch"><a href="/innheimta/innheimtaskatta-og-gjalda/">Innheimta skatta og gjalda</a
1141                    
1142                        ><ul class="level3"
1143                          ><li class="branch"><a href="/innheimta/innheimta-skatta-og-gjalda/">Innheimta</a
1144                    
1145                          ><ul class="level4"
1146                            ><li><a href="/innheimta/innheimta/bankareikningar/">Bankareikningar</a
1147                    ></li
1148                            ><li><a href="/innheimta/innheimta/danarbu/">Dánarbú</a
1149                    ></li
1150                            ><li><a href="/innheimta/innheimta/innheimtubref/">Innheimtubréf</a
1151                    ></li
1152                            ><li>
1152<a href="/innheimta/innheimta/innheimtukostnadur/">Innheimtukostnaður</a
1153                    ></li
1154                            ><li><a href="/innheimta/innheimta/innheimta-skattskulda-maka/">Innheimta skattskulda maka</a
1155                    ></li
1156                            ><li class=" last"><a href="/innheimta/innheimta/upplysingagjof/">Umboð og upplýsingagjöf</a
1157                    ></li
1158                          ></ul
1159                          ></li
1160                          ><li class="branch"><a href="/innheimta/vanskil/">Vanskil</a
1161                    
1162                          ><ul class="level4"
1163                            ><li><a href="/innheimta/vanskil/vanskilakrofur/">Vanskilakröfur</a
1164                    ></li
1165                            ><li><a href="/innheimta/vanskil/erlend-innheimta/">Erlend innheimta</a
1166                    ></li
1167                            ><li><a href="/innheimta/vanskil/fjarnam/">Fjárnám</a
1168                    ></li
1169                            ><li><a href="/innheimta/vanskil/fyrning-skulda/">Fyrning skulda</a
1170                    ></li
1171                            ><li><a href="/innheimta/vanskil/gjaldthrotaskipti/">Gjaldþrotaskipti</a
1172                    ></li
1173                            ><li><a href="/innheimta/vanskil/greidsluaaetlanir/">Greiðsluáætlanir</a
1174                    ></li
1175                            ><li><a href="/innheimta/vanskil/naudasamningar/">Nauðasamningar</a
1176                    ></li
1177                            ><li><a href="/innheimta/vanskil/greidsluerfidleikar/">Greiðsluerfiðleikar</a
1178                    ></li
1179                            ><li><a href="/innheimta/vanskil/skuld-inneign/">Skuld - inneign</a
1180                    ></li
1181                            ><li><a href="/innheimta/vanskil/launaafdrattur/">Launaafdráttur</a
1182                    ></li
1183                            ><li><a href="/innheimta/vanskil/innheimta-skattskulda-maka/">Innheimta skattskulda maka</a
1184                    ></li
1185                            ><li><a href="/innheimta/vanskil/naudungarsala/">Nauðungarsala</a
1186                    ></li
1187                            ><li><a href="/innheimta/vanskil/skuldajofnudur/">Skuldajöfnuður</a
1188                    ></li
1189                            ><li class=" last"><a href="/innheimta/vanskil/stodvun-atvinnurekstrar/">Stöðvun atvinnurekstrar</a
1190                    ></li
1191                          ></ul
1192                          ></li
1193                          ><li class="branch"><a href="/innheimta/skattar-og-gjold/allir-skattar-og-gjold/">Skattar og gjöld</a
1194                    
1195                          ><ul class="level4"
1196                            ><li><a href="/innheimta/skattar-og-gjold/allir-skattar-og-gjold/">Allir skattar og gjöld</a
1197                    ></li
1198                            ><li class=" last"><a href="/innheimta/skattar-og-gjold/alagning/">Álagning</a
1199                    ></li
1200                          ></ul
1201                          ></li
1202                          ><li><a href="/innheimta/inneignir/greidsla-inneigna/">Inneignir</a
1203                    ></li
1204                          ><li><a href="/innheimta/launagreidendur-rafraen-skil/">Launagreiðendur - rafræn skil</a
1205                    ></li
1206                          ><li><a href="/innheimta/log-og-reglur/">Lög og reglur</a
1207                    ></li
1208                          ><li class="branch"><a href="/innheimta/kaerur-og-malsmedferd/">Kærur og málsmeðferð</a
1209                    
1210                          ><ul class="level4"
1211                            ><li><a href="/innheimta/kaerur-og-malsmedferd/greidsluadlogun/">Greiðsluaðlögun</a
1212                    ></li
1213                            ><li><a href="/innheimta/kaerur-og-malsmedferd/stjornsyslukaera/">Stjórnsýslukæra</a
1214                    ></li
1215                            ><li><a href="/innheimta/kaerur-og-malsmedferd/umbodsmadur-althingis/">Umboðsmaður Alþingis</a
1216                    ></li
1217                            ><li class=" last"><a href="/innheimta/kaerur-og-malsmedferd/domasafn/">Dómasafn</a
1218                    ></li
1219                          ></ul
1220                          ></li
1221                          ><li><a href="/innheimta/bankareikningar/">Bankareikningar</a
1222                    ></li
1223                          ><li><a href="/innheimta/greidsluaskoranir/">Greiðsluáskoranir</a
1224                    ></li
1225                          ><li><a href="/innheimta/vottord-um-skuldleysi/">Vottorð um skuldleysi</a
1226                    ></li
1227                          ><li class=" last"><a href="/innheimta/eydublod-innheimtu/">Eyðublöð</a
1228                    ></li
1229                        ></ul
1230                        ></li
1231                      ></ul
1232                      ><li class="nosubnav fyrirtaekjaskra-page branch"><a href="/fyrirtaekjaskra/" class="cat4">Fyrirtækjaskrá</a
1233                    
1234                      ><ul class="level2"
1235                        ><li class="branch"><a href="/fyrirtaekjaskra/stofnun-felaga-i-atvinnurekstri/">Stofnun félaga í atvinnurekstri</a
1236                    
1237                        ><ul class="level3"
1238                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga/einkahlutafelog/">Einkahlutafélög</a
1239                    ></li
1240                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga/hlutafelog/">Hlutafélög</a
1241                    ></li
1242                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga-i-atvinnurekstri/samlagshlutafelog/">Samlagshlutafélög</a
1243                    ></li
1244                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga-i-atvinnurekstri/sameignarfelog/">Sameignarfélög</a
1245                    ></li
1246                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga-i-atvinnurekstri/samlagsfelog/">Samlagsfélög</a
1247                    ></li
1248                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga/sjalfseignarstofnun-i-atvinnurekstri/">Sjálfseignarstofnun í atvinnurekstri</a
1249                    ></li
1250                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga/utibu-erlendra-felaga-a-islandi/">Útibú erlendra félaga á Íslandi</a
1251                    ></li
1252                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga-i-atvinnurekstri/samvinnufelog/">Samvinnufélög</a
1253                    ></li
1254                          ><li><a href="/fyrirtaekjaskra/stofnun-felaga/onnur-felog/">Önnur félög</a
1255                    ></li
1256                          ><li class=" last"><a href="/fyrirtaekjaskra/stofnun-felaga/vidmid-vid-skraningu-firmaheita/">Viðmið við skráningu firmaheita</a
1257                    ></li
1258                        ></ul
1259                        ></li
1260                        ><li><a href="/fyrirtaekjaskra/raunverulegir-eigendur/">Raunverulegir eigendur</a
1261                    ></li
1262                        ><li><a href="/fyrirtaekjaskra/raunverulegir-eigendur-felagasamtok/">Raunverulegir eigendur - félagasamtök</a
1263                    ></li
1264                        ><li class="branch"><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/">Félagasamtök og önnur félög</a
1265                    
1266                        ><ul class="level3"
1267                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/raunverulegir-eigendur-felagasamtok/">Raunverulegir eigendur – félagasamtök</a
1268                    ></li
1269                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-almenn-felog/almenn-felagasamtok/">Almenn félagasamtök</a
1270                    ></li
1271                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/almenn-felagasamtok-afskraning/">Almenn félagasamtök – AFSKRÁNING</a
1272                    ></li
1273                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/almannaheillafelog/">Almannaheillafélög</a
1274                    ></li
1275                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/almannaheillafelog-yfir-landamaeri/">Almannaheillafélög yfir landamæri</a
1276                    ></li
1277                          ><li><a href="/fyrirtaekjaskra/almenn-felagasamtok-og-onnur-felog/starfsmannafelog/">Starfsmannafélög</a
1278                    ></li
1279                          ><li><a href="/fyrirtaekjaskra/almenn-felagasamtok-og-onnur-felog/husfelog/">Húsfélög</a
1280                    ></li
1281                          ><li><a href="/fyrirtaekjaskra/almenn-felagasamtok-og-onnur-felog/sjalfseignastofnanir/">Sjálfseignastofnanir</a
1282                    ></li
1283                          ><li><a href="/fyrirtaekjaskra/almenn-felagasamtok-og-onnur-felog/felog-i-fristundabyggd/">Félög í frístundabyggð</a
1284                    ></li
1285                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/tru-og-lifsskodunarfelog/">Trú- og lífsskoðunarfélög</a
1286                    ></li
1287                          ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/stjornmalasamtok/">Stjórnmálasamtök</a
1288                    ></li
1289                          ><li class=" last"><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/listi-yfir-skrad-stjornmalasamtok/">Listi yfir skráð stjórnmálasamtök</a
1290                    ></li
1291                        ></ul
1292                        ></li
1293                        ><li class="branch"><a href="/fyrirtaekjaskra/breytingar-og-slit/">Breytingar og slit</a
1294                    
1295                        ><ul class="level3"
1296                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/breyting-a-skraningu/">Breyting á skráningu ehf./hf./ses.</a
1297                    ></li
1298                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/breyting-a-skraningu-sf.slf./">Breyting á skráningu sf./slf.</a
1299                    ></li
1300                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/breyting-raunverulegra-eigenda/">Breyting raunverulegra eigenda</a
1301                    ></li
1302                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/samruni/">Samruni</a
1303                    ></li
1304                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/skiptingar/">Skiptingar</a
1305                    ></li
1306                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/slit-einkahlutafelags/">Slit einkahlutafélags</a
1307                    ></li
1308                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/slit-sameignarfelags/">Slit sameignarfélags</a
1309                    ></li
1310                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/slit-samlagsfelags/">Slit samlagsfélags</a
1311                    ></li
1312                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/slit-felagasamtaka/">Slit félagasamtaka</a
1313                    ></li
1314                          ><li><a href="/fyrirtaekjaskra/breytingar-og-slit/slit-annarra-felagsforma/">Slit annarra félagsforma</a
1315                    ></li
1316                          ><li class=" last"><a href="/fyrirtaekjaskra/breytingar-og-slit/vidurlog/">Viðurlög</a
1317                    ></li
1318                        ></ul
1319                        ></li
1320                        ><li class="branch"><a href="/fyrirtaekjaskra/upplysingar-vottord/">Upplýsingar - vottorð</a
1321                    
1322                        ><ul class="level3"
1323                          ><li><a href="/fyrirtaekjaskra/leit">Leit í fyrirtækjaskrá</a
1324                    ></li
1325                          ><li><a href="/fyrirtaekjaskra/thjonusta/upplysingar-ur-fyrirtaekjaskra/">Upplýsingar úr fyrirtækjaskrá</a
1326                    ></li
1327                          ><li><a href="/fyrirtaekjaskra/thjonusta/upplysingar-ur-arsreikningaskra/">Upplýsingar úr ársreikningaskrá</a
1328                    ></li
1329                          ><li><a href="/fyrirtaekjaskra/thjonusta/listi-yfir-midlara/">Listi yfir miðlara</a
1330                    ></li
1331                          ><li><a href="/fyrirtaekjaskra/thjonusta/upplysingar-um-fjolda-fyrirtaekja/">Upplýsingar um fjölda fyrirtækja</a
1332                    ></li
1333                          ><li class=" last"><a href="/fyrirtaekjaskra/thjonusta/isat-2008/">ÍSAT 2008</a
1334                    ></li
1335                        ></ul
1336                        ></li
1337                        ><li class="branch"><a href="/fyrirtaekjaskra/arsreikningaskra/">Ársreikningaskrá</a
1338                    
1339                        ><ul class="level3"
1340                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/skil-a-arsreikningum/">Skil á ársreikningum</a
1341                    ></li
1342                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/hnappurinn/">Hnappurinn</a
1343                    ></li
1344                          ><li>
1344<a href="/fyrirtaekjaskra/arsreikningaskra/sektir-vegna-vanskila/">Sektir vegna vanskila</a
1345                    ></li
1346                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/felog-i-vanskilum/">Félög í vanskilum</a
1347                    ></li
1348                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/althjodlegir-reikningsskilastadlar/">IFRS Alþjóðlegir reikningsskilastaðlar</a
1349                    ></li
1350                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/ifrs-tilkynningar/">Fréttir og tilkynningar</a
1351                    ></li
1352                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/felog-med-althjodlega-reikningsskilastadla/2025">Félög með alþjóðlega reikningsskilastaðla</a
1353                    ></li
1354                          ><li><a href="/fyrirtaekjaskra/leit">Leit í ársreikningaskrá</a
1355                    ></li
1356                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/upplysingar-ur-arsreikningaskra/">Upplýsingar úr ársreikningaskrá</a
1357                    ></li
1358                          ><li><a href="/fyrirtaekjaskra/arsreikningaskra/ahersluatridi/2025">Áhersluatriði</a
1359                    ></li
1360                          ><li class=" last"><a href="/fyrirtaekjaskra/arsreikningaskra/ahersluatridi-i-ifrs-eftirliti/">Áhersluatriði í IFRS eftirliti</a
1361                    ></li
1362                        ></ul
1363                        ></li
1364                        ><li><a href="/fyrirtaekjaskra/gjaldskra/">Gjaldskrá</a
1365                    ></li
1366                        ><li><a href="/fyrirtaekjaskra/synishorn-af-samthykktum/">Sýnishorn af samþykktum</a
1367                    ></li
1368                        ><li><a href="/fyrirtaekjaskra/eignarhald-jardalog/">Eignarhald - jarðalög</a
1369                    ></li
1370                        ><li><a href="/fyrirtaekjaskra/eydublod-fyrirtaekjaskra/">Eyðublöð</a
1371                    ></li
1372                        ><li><a href="/fyrirtaekjaskra/log-reglugerdir-o.fl./">Lög, reglugerðir o.fl.</a
1373                    ></li
1374                      ></ul
1375                      ></li
1376                      ><li class="menupage branch"><a href="/fagadilar/" class="cat5">Fagaðilar</a
1377                    
1378                      ><ul class="level2"
1379                        ><li class="menupage branch"><a href="/fagadilar/skattamal/">Skattamál</a
1380                    
1381                        ><ul class="level3"
1382                          ><li><a href="/nuna-auglysingar">Auglýsingar</a
1383                    ></li
1384                          ><li class="branch"><a href="/fagadilar/akvardandi-bref/">Ákvarðandi bréf</a
1385                    
1386                          ><ul class="level4"
1387                            ><li><a href="/fagadilar/akvardandi-bref/beinir-skattar/2022">Beinir skattar</a
1388                    ></li
1389                            ><li class=" last"><a href="/fagadilar/akvardandi-bref/obeinir-skattar/2026">Óbeinir skattar</a
1390                    ></li
1391                          ></ul
1392                          ></li
1393                          ><li><a href="/fagadilar/bindandi-alit/2025">Bindandi álit</a
1394                    ></li
1395                          ><li class="branch"><a href="/fagadilar/fatca/">FATCA</a
1396                    
1397                          ><ul class="level4"
1398                            ><li><a href="/fagadilar/fatca/um-fatca/">Um FATCA</a
1399                    ></li
1400                            ><li><a href="/fagadilar/fatca/leidbeiningar/">Leiðbeiningar</a
1401                    ></li
1402                            ><li><a href="/fagadilar/fatca/taeknilysing/">Tæknilýsing</a
1403                    ></li
1404                            ><li><a href="/fagadilar/fatca/spurt-og-svarad/">Spurt og svarað</a
1405                    ></li
1406                            ><li class=" last"><a href="/fagadilar/fatca/mikilvaegar-dagsetningar/">Mikilvægar dagsetningar</a
1407                    ></li
1408                          ></ul
1409                          ></li
1410                          ><li class="branch"><a href="/fagadilar/crs/">CRS</a
1411                    
1412                          ><ul class="level4"
1413                            ><li><a href="/fagadilar/crs/um-crs/">Um CRS</a
1414                    ></li
1415                            ><li class=" last"><a href="/fagadilar/crs/spurt-og-svarad/">Spurt og svarað</a
1416                    ></li
1417                          ></ul
1418                          ></li
1419                          ><li class="branch"><a href="/fagadilar/cbc/">CbC</a
1420                    
1421                          ><ul class="level4"
1422                            ><li><a href="/fagadilar/cbc/um-cbc/">Um CbC</a
1423                    ></li
1424                            ><li><a href="/fagadilar/cbc/leidbeiningar/">Leiðbeiningar</a
1425                    ></li
1426                            ><li class=" last"><a href="/fagadilar/hugbunadarhus/cbc/">Tæknilýsing</a
1427                    ></li
1428                          ></ul
1429                          ></li
1430                          ><li><a href="/fagadilar/skattamal/carf/">CARF</a
1431                    ></li
1432                          ><li>
1432<a href="/fagadilar/skattamal/tekjur-af-stafraenum-vettvangi/">Tekjur af stafrænum vettvangi</a
1433                    ></li
1434                          ><li><a href="/fagadilar/skil-atvinnumanna/2026">Skil atvinnumanna</a
1435                    ></li
1436                          ><li class="branch"><a href="/fagadilar/stadtolur-skatta/">Staðtölur skatta</a
1437                    
1438                          ><ul class="level4"
1439                            ><li><a href="/fagadilar/stadtolur-skatta/alagning-einstaklinga/">Álagning einstaklinga</a
1440                    ></li
1441                            ><li><a href="/fagadilar/stadtolur-skatta/alagning-logadila/">Álagning lögaðila</a
1442                    ></li
1443                            ><li class=" last"><a href="/fagadilar/stadtolur-skatta/virdisaukaskattur/">Virðisaukaskattur</a
1444                    ></li
1445                          ></ul
1446                          ></li
1447                          ><li class="branch"><a href="/fagadilar/hugbunadarhus/">Hugbúnaðarhús</a
1448                    
1449                          ><ul class="level4"
1450                            ><li><a href="/fagadilar/hugbunadarhus/stadgreidsla-vefthjonusta/">Staðgreiðsla, vefþjónusta</a
1451                    ></li
1452                            ><li><a href="/fagadilar/hugbunadarhus/stadgreidsla-fjarmagnstekjuskatts/">Staðgreiðsla fjármagnstekjuskatts</a
1453                    ></li
1454                            ><li><a href="/fagadilar/hugbunadarhus/virdisaukaskattur-vefthjonusta/">Virðisaukaskattur, vefþjónusta</a
1455                    ></li
1456                            ><li><a href="/fagadilar/hugbunadarhus/gagnaskil-vefthjonusta/">Gagnaskil, vefþjónusta</a
1457                    ></li
1458                            ><li><a href="/fagadilar/hugbunadarhus/takmorkud-skattskylda/">Takmörkuð skattskylda</a
1459                    ></li
1460                            ><li><a href="/fagadilar/hugbunadarhus/framtalsgogn/">Framtalsgögn</a
1461                    ></li
1462                            ><li><a href="/fagadilar/hugbunadarhus/villuprofun/">Villuprófun</a
1463                    ></li
1464                            ><li><a href="/fagadilar/hugbunadarhus/breytingasaga/">Breytingasaga</a
1465                    ></li
1466                            ><li><a href="/fagadilar/hugbunadarhus/krofulysing-skattframtals/">Kröfulýsing skattframtals</a
1467                    ></li
1468                            ><li><a href="/fagadilar/hugbunadarhus/crs/">CRS, Tæknilýsing</a
1469                    ></li
1470                            ><li><a href="/fagadilar/hugbunadarhus/fatca/">FATCA, Tæknilýsing</a
1471                    ></li
1472                            ><li><a href="/fagadilar/hugbunadarhus/cbc/">CbC, Tæknilýsing</a
1473                    ></li
1474                            ><li class=" last"><a href="/fagadilar/hugbunadarhus/dpi-taeknilysing/">DPI, Tæknilýsing</a
1475                    ></li
1476                          ></ul
1477                          ></li
1478                          ><li class="branch"><a href="/fagadilar/peningathvaetti/">Peningaþvætti</a
1479                    
1480                          ><ul class="level4"
1481                            ><li><a href="/fagadilar/peningathvaetti/saga-fatf-samstarfs/">Saga FATF samstarfs</a
1482                    ></li
1483                            ><li><a href="/fagadilar/peningathvaetti/tilkynningarskyldir-adilar/">Tilkynningarskyldir aðilar</a
1484                    ></li
1485                            ><li><a href="/fagadilar/peningathvaetti/areidanleikakonnun/">Áreiðanleikakönnun</a
1486                    ></li
1487                            ><li><a href="/fagadilar/peningathvaetti/hlutverk-skattsins/">Hlutverk Skattsins</a
1488                    ></li
1489                            ><li><a href="/fagadilar/peningathvaetti/ahaettusom-riki/">Áhættusöm ríki</a
1490                    ></li
1491                            ><li><a href="/fagadilar/peningathvaetti/tilkynningar-og-yfirlysingar-fatf/">Tilkynningar og yfirlýsingar FATF</a
1492                    ></li
1493                            ><li><a href="/fagadilar/peningathvaetti/althjodlegar-thvingunaradgerdir/">Alþjóðlegar þvingunaraðgerðir</a
1494                    ></li
1495                            ><li><a href="/fagadilar/peningathvaetti/akvardanir-rikisskattstjora/">Ákvarðanir ríkisskattstjóra</a
1496                    ></li
1497                            ><li class=" last"><a href="/fagadilar/peningathvaetti/spurt-og-svarad/">Spurt og svarað</a
1498                    ></li
1499                          ></ul
1500                          ></li
1501                          ><li class=" last branch"><a href="/fagadilar/urskurdir-og-domar/urskurdir-yfirskattanefndar/2021">Úrskurðir og dómar</a
1502                    
1503                          ><ul class="level4"
1504                            ><li class="urskurdir"><a href="/fagadilar/urskurdir-og-domar/urskurdir-yfirskattanefndar/2021">Úrskurðir yfirskattanefndar</a
1505                    ></li
1506                            ><li class="urskurdir"><a href="/fagadilar/urskurdir-og-domar/heradsdomar/2022/">Héraðsdómar</a
1507                    ></li
1508                            ><li class="urskurdir"><a href="/fagadilar/urskurdir-og-domar/haestarettardomar/2021">Hæstaréttardómar</a
1509                    ></li
1510                            ><li class="urskurdir last"><a href="/fagadilar/urskurdir-og-domar/landsrettardomar/2021">Landsréttardómar</a
1511                    ></li
1512                          ></ul
1513                          ></li
1514                        ></ul
1515                        ><li class="menupage last branch"><a href="/fagadilar/tollamal/">Tollamál</a
1516                    
1517                        ><ul class="level3"
1518                          ><li><a href="/fagadilar/tollamal/domar/">Dómar</a
1519                    ></li
1520                          ><li class="branch"><a href="/fagadilar/tollamal/log-og-reglugerdir/">Lög og reglugerðir</a
1521                    
1522                          ><ul class="level4"
1523                            ><li><a href="/fagadilar/tollamal/log-og-reglugerdir/lagasafn-skattsins/">Lagasafn Skattsins</a
1524                    ></li
1525                            ><li><a href="/fagadilar/tollamal/log-og-reglugerdir/tollahandbok-i/">Tollahandbók I</a
1526                    ></li
1527                            ><li><a href="/fagadilar/tollamal/log-og-reglugerdir/tollahandbok-ii-tollskra/">Tollahandbók II - tollskrá</a
1528                    ></li
1529                            ><li class=" last"><a href="/fagadilar/tollamal/log-og-reglugerdir/stjornsyslureglur/">Stjórnsýslureglur</a
1530                    ></li
1531                          ></ul
1532                          ></li
1533                          ><li class="branch"><a href="/fagadilar/tollamal/urskurdir/">Úrskurðir</a
1534                    
1535                          ><ul class="level4"
1536                            ><li><a href="/fagadilar/tollamal/urskurdir/urskurdir-i-tollamalum/2020">Úrskurðir tollgæslustjóra</a
1537                    ></li
1538                            ><li><a href="/fagadilar/tollamal/urskurdir/urskurdir-yfirskattanefndar/">Úrskurðir yfirskattanefndar</a
1539                    ></li
1540                            ><li class=" last"><a href="/fagadilar/tollamal/urskurdir/urskurdir-rikistollanefndar/">Úrskurðir ríkistollanefndar</a
1541                    ></li
1542                          ></ul
1543                          ></li
1544                          ><li><a href="/fagadilar/tollamal/bindandi-alit/">Bindandi álit</a
1545                    ></li
1546                          ><li class=" last branch"><a href="/fagadilar/tollamal/hugbunadarhus/">Hugbúnaðarhús</a
1547                    
1548                          ><ul class="level4"
1549                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/tilkynningar-til-hugbunadarhusa/">Tilkynningar til hugbúnaðarhúsa</a
1550                    ></li
1551                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/ny-innflutningsskyrsla/">Ný innflutningsskýrsla</a
1552                    ></li
1553                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/smt/edi-stadlar/">SMT/EDI staðlar</a
1554                    ></li
1555                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/tollskrarlyklar/">Tollskrárlyklar</a
1556                    ></li
1557                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/midlarar-farmflytjendur/">Miðlarar - Farmflytjendur</a
1558                    ></li
1559                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/seljendur-hugbunadar/">Seljendur hugbúnaðar</a
1560                    ></li
1561                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/tollafgreidslugengi-xml-gogn/">Tollafgreiðslugengi - XML gögn</a
1562                    ></li
1563                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/smt-tollafgreidsla/">SMT-Tollafgreiðsla</a
1564                    ></li
1565                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/cuserr-villukodar/">CUSERR - Villukódar</a
1566                    ></li
1567                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/cusdor-skjalakodar/">CUSDOR - Skjalakódar</a
1568                    ></li
1569                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/utreikningur-vartolu/">Útreikningur vartölu</a
1570                    ></li
1571                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/cuscar-umbudakodar-og-lysing/" title="CUSCAR - Umbúðakódar og lýsing" aria-label="CUSCAR - Umbúðakódar og lýsing">CUSCAR - Umbúðakódar</a
1572                    ></li
1573                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/cusdec-skjalakodar/">CUSDEC - Skjalakódar</a
1574                    ></li
1575                            ><li><a href="/fagadilar/tollamal/hugbunadarhus/custar-skuldfaerslukodar/">CUSTAR - Skuldfærslukódar</a
1576                    ></li
1577                            ><li class=" last"><a href="/fagadilar/tollamal/hugbunadarhus/ferill-smt-skeyta/">Ferill SMT-skeyta</a
1578                    ></li
1579                          ></ul
1580                          ></li
1581                        ></ul
1582                      ></ul
1583                      ><li class="about nosubnav parent branch"><a href="/um-rsk/embaettid/" class="cat6">Um Skattinn</a
1584                    
1585                      ><ul class="level2"
1586                        ><li class="branch"><a href="/um-rsk/embaettid/">Stofnunin</a
1587                    
1588                        ><ul class="level3"
1589                          ><li><a href="/um-rsk/embaettid/stefnan-okkar/">Stefnan okkar</a
1590                    ></li
1591                          ><li><a href="/um-rsk/embaettid/skipurit/">Skipurit Skattsins</a
1592                    ></li
1593                          ><li><a href="/um-rsk/embaettid/starfsstodvar/">Starfsstöðvar</a
1594                    ></li
1595                          ><li><a href="/um-rsk/embaettid/arsskyrslur/">Ársskýrslur</a
1596                    ></li
1597                          ><li><a href="/um-rsk/embaettid/jafnlaunavottun/">Jafnlaunavottun</a
1598                    ></li
1599                          ><li><a href="/um-rsk/embaettid/jafnrettisstefna/">Jafnréttisstefna</a
1600                    ></li
1601                          ><li><a href="/um-rsk/embaettid/umhverfis-og-loftslagsstefna/">Umhverfis- og loftslagsstefna</a
1602                    ></li
1603                          ><li><a href="/um-rsk/embaettid/upplysingaoryggisstefna/">Upplýsingaöryggisstefna</a
1604                    ></li
1605                          ><li><a href="/um-rsk/embaettid/personuverndarstefna/">Persónuverndarstefna</a
1606                    ></li
1607                          ><li><a href="/um-rsk/embaettid/gervigreindarstefna/">Gervigreindarstefna</a
1608                    ></li
1609                          ><li><a href="/um-rsk/embaettid/reglur-um-notkun-gervigreindar/">Reglur um notkun gervigreindar</a
1610                    ></li
1611                          ><li class=" last"><a href="/um-rsk/embaettid/stafraent-postholf/">Stafrænt pósthólf</a
1612                    ></li
1613                        ></ul
1614                        ></li
1615                        ><li><a href="/um-rsk/laus-storf/">Laus störf</a
1616                    ></li
1617                        ><li class="current"><a href="/um-rsk/frettir-og-tilkynningar/">Fréttir og tilkynningar</a
1618                    ></li
1619                        ><li><a href="/um-rsk/lagasafn-skattsins/">Lagasafn Skattsins</a
1620                    ></li
1621                        ><li class="branch"><a href="/um-rsk/nordic-smart-government/um-nordic-smart-government/">Nordic Smart Government</a
1622                    
1623                        ><ul class="level3"
1624                          ><li><a href="/um-rsk/nordic-smart-government/um-nordic-smart-government/">Um Nordic Smart Government & Business</a
1625                    ></li
1626                          ><li><a href="/um-rsk/nordic-smart-government/nidurstodur-konnunar/">Niðurstöður könnunar</a
1627                    ></li
1628                          ><li class=" last"><a href="/um-rsk/nordic-smart-government/nidurstodur-konnunar-2023/">Niðurstöður könnunar 2023</a
1629                    ></li
1630                        ></ul
1631                        ></li
1632                        ><li><a href="/um-rsk/tiund-frettablad/">Tíund fréttablað</a
1633                    ></li
1634                        ><li class="cal-overview"><a href="/um-rsk/skattadagatal/">Skattadagatal</a
1635                    ></li
1636                        ><li><a href="/um-rsk/tengdir-vefir/">Tengdir vefir</a
1637                    ></li
1638                        ><li class="branch"><a href="/um-rsk/saga-skatta/">Saga skatta á Íslandi</a
1639                    
1640                        ><ul class="level3"
1641                          ><li><a href="/um-rsk/saga-skatta/annall/1841-fyrirsogn#tab6">Annáll nútíma skattasögu</a
1642                    ></li
1643                          ><li><a href="/um-rsk/saga-skatta/skattstjoratal/">Skattstjóratal</a
1644                    ></li
1645                          ><li><a href="/um-rsk/saga-skatta/tekjuskattslogin-100-ara/">Tekjuskattslögin 100 ára</a
1646                    ></li
1647                          ><li><a href="/um-rsk/saga-skatta/saga-skattstofu-nordurlandsumdaemis-eystra/">Saga Skattstofu Norðurlandsumdæmis eystra</a
1648                    ></li
1649                          ><li class=" last"><a href="/um-rsk/saga-skatta/sameining-skattkerfisins-2010/">Sameining skattkerfisins 2010</a
1650                    ></li
1651                        ></ul
1652                        ></li
1653                        ><li class="branch"><a href="/um-rsk/saga-tolla-a-islandi/">Saga tolla á Íslandi</a
1654                    
1655                        ><ul class="level3"
1656                          ><li><a href="/um-rsk/saga-tolla-a-islandi/annall-tollasogu/">Annáll tollasögu</a
1657                    ></li
1658                          ><li><a href="/um-rsk/saga-tolla-a-islandi/saga-embaettis-tollstjora/">Saga embættis tollstjóra</a
1659                    ></li
1660                          ><li><a href="/um-rsk/saga-tolla-a-islandi/tollhusid/">Tollhúsið</a
1661                    ></li
1662                          ><li><a href="/um-rsk/saga-tolla-a-islandi/tollminjasafn/">Tollminjasafn</a
1663                    ></li
1664                          ><li class=" last"><a href="/um-rsk/saga-tolla-a-islandi/tollposturinn/">Tollpósturinn</a
1665                    ></li
1666                        ></ul
1667                        ></li
1668                        ><li class=" last branch"><a href="/um-rsk/tollskoli-rikisins/">Tollskóli ríkisins</a
1669                    
1670                        ><ul class="level3"
1671                          ><li><a href="/um-rsk/tollskoli-rikisins/inntokuprof/">
1671Inntökupróf</a
1672                    ></li
1673                          ><li class=" last"><a href="/um-rsk/tollskoli-rikisins/namskeid/">Námskeið</a
1674                    ></li
1675                        ></ul
1676                        ></li
1677                      ></ul
1678                      ><li class="menupage extranav branch"><a href="/thjonustuvefir/" class="cat7">Þjónustuvefir</a
1679                    
1680                      ><ul class="level2"
1681                        ><li class="menupage extranav branch"><a href="/thjonustuvefur/skattamal/">Skattamál</a
1682                    
1683                        ><ul class="level3"
1684                          ><li class="service last"><a href="https://innskraning.rsk.is">Innskráning á þjónustuvef</a
1685                    ></li
1686                        ></ul
1687                        ></li
1688                        ><li class="menupage extranav last branch"><a href="/thjonustuvefur/tollamal/">Tollamál</a
1689                    
1690                        ><ul class="level3"
1691                          ><li class="farmvernd"><a href="https://farmvernd.tollur.is/">Farmvernd</a
1692                    ></li
1693                          ><li class="tollafgreidsla-inn"><a href="http://veftollafgreidsla.tollur.is/">VEF-tollafgreiðsla - innflutningur</a
1694                    ></li
1695                          ><li class="tollalinan"><a href="http://tollalinan.tollur.is/">Tollalínan</a
1696                    ></li
1697                          ><li class="tollafgreidsla-ut"><a href="https://vefafgreidsla.tollur.is/vefs-tollafgreidsla">VEF-tollafgreiðsla - útflutningur</a
1698                    ></li
1699                          ><li class="innheimtumenn"><a href="https://www.tollur.is/innheimtumenn/">Fyrir innheimtumenn ríkissjóðs</a
1700                    ></li
1701                          ><li class="farmskrarskil last"><a href="https://vefafgreidsla.tollur.is/vefs-tollafgreidsla">VEF-farmskrárskil</a
1702                    ></li
1703                        ></ul
1704                        ></li
1705                      ></ul
1706                      ><li class="english lang nosubnav branch"><a href="/english/" class="cat8" title="English" aria-label="English">En<span>glish</span></a
1707                    
1708                      ><ul class="level2"
1709                        ><li class="menupage branch"><a href="/english/individuals/">Individuals</a
1710                    
1711                        ><ul class="level3"
1712                          ><li class="menupage branch"><a href="/english/individuals/tax-issues/">Tax issues</a
1713                    
1714                          ><ul class="level4"
1715                            ><li class="branch"><a href="/english/individuals/general-information/">General tax information</a
1716                    ></li
1717                            ><li><a href="/english/individuals/personal-tax-credit/">Personal tax credit</a
1718                    ></li
1719                            ><li><a href="/nuna-tax-brackets">Tax-brackets</a
1720                    ></li
1721                            ><li class="branch"><a href="/english/individuals/tax-return/">Tax return and assessment</a
1722                    ></li
1723                            ><li class="branch"><a href="/english/individuals/child-benefits/">Child benefits</a
1724                    ></li
1725                            ><li><a href="/english/individuals/dividends/">Dividends</a
1726                    ></li
1727                            ><li><a href="/english/individuals/refund/">Refund</a
1728                    ></li
1729                            ><li><a href="/english/individuals/exemption/">Exemption</a
1730                    ></li
1731                            ><li><a href="/english/individuals/double-taxation-conventions/">Double taxation conventions</a
1732                    ></li
1733                            ><li><a href="/english/individuals/posted-workers/">Posted workers</a
1734                    ></li
1735                            ><li><a href="/english/individuals/foreign-experts/">Foreign experts</a
1736                    ></li
1737                            ><li><a href="/english/individuals/first-residential-property/">First residential property</a
1738                    ></li
1739                            ><li class="branch"><a href="/english/individuals/covid/">Covid-19 Relief</a
1740                    ></li
1741                            ><li class=" last"><a href="/english/individuals/basic-instructions/">Basic instructions</a
1742                    ></li
1743                          ></ul
1744                          ></li
1745                          ><li class="menupage last branch"><a href="/english/individuals/customs-matters/">Customs matters</a
1746                    
1747                          ><ul class="level4"
1748                            ><li class="branch"><a href="/english/individuals/customs-matters/moving-to-iceland/">Moving to Iceland</a
1749                    ></li
1750                            ><li class="branch"><a href="/english/individuals/customs-matters/travelling-to-iceland/">Travelling to Iceland</a
1751                    ></li
1752                            ><li><a href="/english/individuals/customs-matters/import-and-export/">
1752Import and Export</a
1753                    ></li
1754                            ><li><a href="/english/individuals/customs-matters/vehicles/">Vehicles</a
1755                    ></li
1756                            ><li><a href="/english/individuals/customs-matters/procedures-for-complaint/">Procedures for complaint</a
1757                    ></li
1758                            ><li><a href="/english/individuals/customs-matters/smuggling-hotline/">Smuggling hotline</a
1759                    ></li
1760                            ><li><a href="/english/individuals/customs-matters/links/">Links</a
1761                    ></li
1762                            ><li class=" last"><a href="/english/individuals/customs-matters/forms/">Forms</a
1763                    ></li
1764                          ></ul
1765                          ></li
1766                        ></ul
1767                        ><li class="menupage branch"><a href="/english/companies/">Companies</a
1768                    
1769                        ><ul class="level3"
1770                          ><li class="menupage branch"><a href="/english/companies/tax-issues/">Tax issues</a
1771                    
1772                          ><ul class="level4"
1773                            ><li><a href="/english/companies/capital-gains/">Capital gains</a
1774                    ></li
1775                            ><li><a href="/english/companies/royalties-lease-etc/">Royalties, lease etc.</a
1776                    ></li
1777                            ><li><a href="/english/companies/value-added-tax/">Value Added Tax (VAT)</a
1778                    ></li
1779                            ><li><a href="/english/companies/vat/">Reimbursement of VAT</a
1780                    ></li
1781                            ><li><a href="/english/companies/tax-issues/lodging-tax/">Lodging tax</a
1782                    ></li
1783                            ><li><a href="/english/companies/contractors/">Contractors</a
1784                    ></li
1785                            ><li><a href="/english/companies/dividends/">Dividends</a
1786                    ></li
1787                            ><li><a href="/english/companies/interests/">Interests</a
1788                    ></li
1789                            ><li><a href="/english/companies/refund/">Refund</a
1790                    ></li
1791                            ><li><a href="/english/companies/exemption/">Exemption</a
1792                    ></li
1793                            ><li><a href="/english/companies/isin-exemptions/">ISIN exemptions</a
1794                    ></li
1795                            ><li><a href="/english/companies/double-taxation-conventions/">Double taxation conventions</a
1796                    ></li
1797                            ><li><a href="/english/companies/foreign-service-providers/">Foreign service providers</a
1798                    ></li
1799                            ><li><a href="/english/companies/tax-issues/covid-19-relief/">COVID-19 Relief</a
1800                    ></li
1801                            ><li class=" last"><a href="/english/companies/tax-issues/income-from-digital-platforms/">Income from Digital Platforms (DPI)</a
1802                    ></li
1803                          ></ul
1804                          ></li
1805                          ><li class="menupage last branch"><a href="/english/companies/customs-matters/">Customs matters</a
1806                    
1807                          ><ul class="level4"
1808                            ><li class="branch"><a href="/english/companies/customs-matters/importing-to-iceland/">Importing to Iceland</a
1809                    ></li
1810                            ><li><a href="/english/companies/customs-matters/export-from-iceland/">Export from Iceland</a
1811                    ></li
1812                            ><li><a href="/english/companies/customs-matters/transit-via-iceland/">Transit via Iceland</a
1813                    ></li
1814                            ><li><a href="/english/companies/customs-matters/exchange-rates/">Exchange rates</a
1815                    ></li
1816                            ><li><a href="/english/companies/customs-matters/customs-tariff/">Customs tariff</a
1817                    ></li
1818                            ><li class="branch"><a href="/english/companies/customs-matters/keys/">Keys</a
1819                    ></li
1820                            ><li class="branch"><a href="/english/companies/customs-matters/conditions/">Conditions</a
1821                    ></li
1822                            ><li><a href="/english/companies/customs-matters/law-and-regulation/">Law and regulation</a
1823                    ></li
1824                            ><li><a href="/english/companies/customs-matters/control-and-auditing/">Control and Auditing</a
1825                    ></li
1826                            ><li><a href="/english/companies/customs-matters/electronic-customs-clearance/">Electronic Customs Clearance</a
1827                    ></li
1828                            ><li><a href="/english/companies/customs-matters/obligation-to-inform/">Obligation to Inform</a
1829                    ></li
1830                            ><li><a href="/english/companies/customs-matters/procedures-for-complaint/">Procedures for complaint</a
1831                    ></li
1832                            ><li><a href="/english/companies/customs-matters/customs-controls/">Customs controls</a
1833                    ></li
1834                            ><li><a href="/english/companies/customs-matters/transport-safety/">Transport safety</a
1835                    ></li
1836                            ><li class="branch"><a href="/english/companies/customs-matters/air-carriers-obligations/">Air Carriers Obligations</a
1837                    ></li
1838                            ><li><a href="/english/companies/customs-matters/co-operation/">Co-operation</a
1839                    ></li
1840                            ><li class=" last"><a href="/english/companies/customs-matters/service-charges/">Service charges</a
1841                    ></li
1842                          ></ul
1843                          ></li
1844                        ></ul
1845                        ><li class="menupage branch"><a href="/english/collection/">Collection</a
1846                    
1847                        ><ul class="level3"
1848                          ><li class="menupage last branch"><a href="/english/collection/collection-of-taxes-and-duties/">Collection of taxes and duties</a
1849                    
1850                          ><ul class="level4"
1851                            ><li class="branch"><a href="/english/collection/collectors-of-taxes/">Collectors of Taxes</a
1852                    ></li
1853                            ><li class="branch"><a href="/english/collection/collection-of-liabilities/">Collection of Liabilities</a
1854                    ></li
1855                            ><li><a href="/english/collection/taxes-and-duties/">Taxes and Duties</a
1856                    ></li
1857                            ><li><a href="/english/collection/payment-plans/">Payment Plans</a
1858                    ></li
1859                            ><li class="branch"><a href="/english/collection/tax-credits/">Tax Credits</a
1860                    ></li
1861                            ><li><a href="/english/collection/official-complaints/">Official Complaints</a
1862                    ></li
1863                            ><li class=" last"><a href="/english/collection/links/">Links</a
1864                    ></li
1865                          ></ul
1866                          ></li
1867                        ></ul
1868                        ><li class="menupage branch"><a href="/english/company-registration/">Company Registration</a
1869                    
1870                        ><ul class="level3"
1871                          ><li class=" last branch"><a href="/english/company-registration/register-a-company/">Register a company in Iceland</a
1872                    
1873                          ><ul class="level4"
1874                            ><li><a href="/english/company-registration/register-a-company/private-limited-companies/">Private Limited Companies</a
1875                    ></li
1876                            ><li><a href="/english/company-registration/register-a-company/public-limited-companies/">Public Limited Companies</a
1877                    ></li
1878                            ><li><a href="/english/company-registration/register-a-company/registration-of-a-foreign-branch/">Registration of a foreign branch</a
1879                    ></li
1880                            ><li><a href="/english/company-registration/register-a-company/associations-and-other-organisations/">Associations and other organisations</a
1881                    ></li
1882                            ><li><a href="/english/company-registration/register-a-company/changes-and-dissolution/">Changes and dissolution</a
1883                    ></li
1884                            ><li class=" last"><a href="/fyrirtaekjaskra/leit">Search for Icelandic companies</a
1885                    ></li
1886                          ></ul
1887                          ></li
1888                        ></ul
1889                        ><li class="nosubnav"><a href="/english/forms/">Forms</a
1890                    ></li
1891                        ><li class="menupage extranav branch"><a href="/english/services/">Services</a
1892                    
1893                        ><ul class="level3"
1894                          ><li class="menupage extranav last branch"><a href="/english/services/tax-issues/">Tax issues</a
1895                    
1896                          ><ul class="level4"
1897                            ><li class="service last"><a href="https://innskraning.rsk.is">Service pages</a
1898                    ></li
1899                          ></ul
1900                          ></li
1901                        ></ul
1902                        ><li class="lang nosubnav"><a href="/" title="Íslenska" aria-label="Íslenska">Ísl<span>enska</span></a
1903                    ></li
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1942                    ></li
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1944                    ></li
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2087    
2088	<!-- eplica-no-index -->
2089    <div class="byggiraeplica" lang="is"><span class="stream">Þetta vefsvæði  </span><a href="http://www.eplica.is/" title="Þetta vefsvæði byggir á Eplica" target="_blank">byggir á Eplica</a></div>
2090    <!-- /eplica-no-index -->
2091
2092  </div>
2093  </div>
2094</div>
2095
2096
2097  
2098  
2099
2100  
2100<script src='/skin/v2/main.js?v2.7.31'></script>
2100
2101  
2102  
2102<script type="text/javascript">
2103/*<![CDATA[*/
2104(function() {
2105 var sz = document.createElement('script'); sz.type = 'text/javascript'; sz.async = true;
2106 sz.src = '//siteimproveanalytics.com/js/siteanalyze_6035382.js';
2107 var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(sz, s);
2108})();
2109/*]]>*/
2110</script>
2110
2111        
2111<script async defer src="//cdn1.readspeaker.com/script/8618/webReader/webReader.js?pids=wr"></script>
2111
2112        
2113    
2114
2115</body>
2116</html>

Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.