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74<!-- End Google Tag Manager (noscript) --> 75<div class="pgwrap"> 76 77<div class="pghead" id="pghead"> 78<div class="wrap"> 79 80 81 82 83<!-- eplica-no-index --> 84<div class="brand" role="banner"><a href="/" title="RÃkisskattstjóri - forsÃða" 85 ><img class="logo" src="/skin/rsk/i/sitelogo.svg" alt="RÃkisskattstjóri" /></a></div> 86<div class="skiplink"><p><a href='#pgnav' title='Beint à valmyndina'>Valmynd</a></p><hr /></div> 87<!-- /eplica-no-index --> 88 89 90 91 92 93</div> 94</div> 95 96 97 <div class="pgw2"> 98 99<div role="main" class="pgmain"> 100<div class="wrap"> 101 102 103<!-- eplica-no-index --> 104<div class="articleindex yearindex box"> 105 <h2 class="boxhead">Fréttir og tilkynningar</h2> 106 <div class="boxbody"> 107 <ul> 108 109 <li><a href="/um-rsk/frettir-og-tilkynningar/2026">2026</a></li> 110 111 <li><a href="/um-rsk/frettir-og-tilkynningar/2025">2025</a></li> 112 113 <li><a href="/um-rsk/frettir-og-tilkynningar/2024">2024</a></li> 114 115 <li><a href="/um-rsk/frettir-og-tilkynningar/2023">2023</a></li> 116 117 <li><a href="/um-rsk/frettir-og-tilkynningar/2022">2022</a></li> 118 119 <li><a href="/um-rsk/frettir-og-tilkynningar/2021">2021</a></li> 120 121 <li><a href="/um-rsk/frettir-og-tilkynningar/2020">2020</a></li> 122 123 <li><a href="/um-rsk/frettir-og-tilkynningar/2019">2019</a></li> 124 125 <li><a href="/um-rsk/frettir-og-tilkynningar/2018">2018</a></li> 126 127 <li><a href="/um-rsk/frettir-og-tilkynningar/2017">2017</a></li> 128 129 <li><a href="/um-rsk/frettir-og-tilkynningar/2016">2016</a></li> 130 131 <li><a href="/um-rsk/frettir-og-tilkynningar/2015">2015</a></li> 132 133 <li><a href="/um-rsk/frettir-og-tilkynningar/2014">2014</a></li> 134 135 <li><a href="/um-rsk/frettir-og-tilkynningar/2013">2013</a></li> 136 137 <li><a href="/um-rsk/frettir-og-tilkynningar/2012">2012</a></li> 138 139 <li><a href="/um-rsk/frettir-og-tilkynningar/2011">2011</a></li> 140 141 <li><a href="/um-rsk/frettir-og-tilkynningar/2010">2010</a></li> 142 143 </ul> 144 </div> 145</div> 146<hr class="stream" /> 147<!-- /eplica-no-index --> 148 149 150 151 152 153 154 155 156 157 158 159<!-- eplica-search-index-fields 160 SearchType=Article 161 title=Vörum okkur á netsvikum 162 articlepublisheddate=1779283200000 163 eplica-search-index-fields --> 164 165 166 167<!-- eplica-contentid 1-5558-MainContent --> 168<div class="article news box" data-aid="5558"> 169 170 <div class="boxbody"> 171 172 173 174 175 176 177 178 179 180 181 182 <h1>Vörum okkur á netsvikum</h1> 183 184 185 186 187<!-- eplica-no-index --> 188 <p class="meta"> 189 190 191 <span class='date'>20.5.2026</span> 192 193 194 195 196 </p> 197<!-- /eplica-no-index --> 198 199 200 201 202 203 204 205 206 <div class='summary'><p>Ãrjótar nýta annatÃma þegar mikið er að gera til að reyna að svÃkja fé af fólki. Ãað er mikilvægt að vera á varðbergi, vera gagnrýnin og læra að þekkja einkenni netsvika.</p></div> 207 208 209 210 211 <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 heimasÃður þar sem fólk er látið skrá kortanúmer eða skrá sig inn með rafrænum skilrÃkjum. </p><p>Mikilvægt er að vera á varðbergi og reyna að þekkja einkenni netsvika. </p><h2>Einkenni netsvika eru gjarnan:</h2><ul><li>Vefslóð eða netfang óvenjuleg</li><li>Ãskað eftir kortanúmeri, innskráningu með rafrænum skilrÃkjum 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 à skilaboðum sem berast, opnið frekar nýjan vafraglugga og finnið vefsÃðu 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 skilrÃki sem koma upp úr þurru</li></ul><p></p><p>
211Ãess má geta að Skatturinn óskar ekki eftir kortanúmerum og öll erindi eiga að vera aðgengileg à Stafrænu pósthólfi á Ãsland.is eða á þjónustuvef Skattsins. </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> 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 </div> 237</div> 238 239<hr class="stream" /> 240 241 242 243 <div 244 class="cookies" 245 style="left: 20px;right: auto;"> 246 <span class="cookies__notification"> 247 Ãessi sÃða notar vefkökur. 248 </span> 249 <a href="/vefkokur" class="cookies__more">Lesa meira</a> 250 <a href="#" class="cookies__close">Loka kökum</a> 251</div> 252 </div> 253</div> 254 255 256<div class="pgextra2" id="pgnav"> 257<div class="wrap"> 258 <!-- eplica-no-index --> 259 <!-- eplica-no-index --> 260 261 262<div class="breadcrumbs" role="navigation" aria-labelledby="crumbs29177045"><div> 263 <strong id="crumbs29177045">Ãú ert hér:</strong> <a href="/" class='home'>ForsÃða</a> <i>></i> <a href="/um-rsk/embaettid/">Um Skattinn</a> <i>></i> <b class="current"><a href="/um-rsk/frettir-og-tilkynningar/">Fréttir og tilkynningar</a></b> 264</div></div> 265<hr class="stream" /> 266 267 <div class="mnav" 268 role="navigation" 269 aria-labelledby="menu27098327" 270 > 271 <h2 class="boxhead" id="menu27098327">SÃðuvalmynd</h2> 272 <div class="boxbody"> 273 <ul class="level1" 274 ><li class="menupage branch"><a href="/einstaklingar/" class="cat1">Einstaklingar</a 275 276 ><ul class="level2" 277 ><li class="menupage branch"><a href="/einstaklingar/skattamal/">Skattamál</a 278 279 ><ul class="level3" 280 ><li class="branch"><a href="/einstaklingar/skattar-og-gjold/" title="Skattar og gjöld einstaklinga" aria-label="Skattar og gjöld einstaklinga">Skattar og gjöld</a 281 282 ><ul class="level4" 283 ><li><a href="/einstaklingar/skattar-og-gjold/tekjuskattur-og-utsvar/" title="Tekjuskattur og útsvar einstaklinga" aria-label="Tekjuskattur og útsvar einstaklinga">Tekjuskattur og útsvar</a 284 ></li 285 ><li><a href="/einstaklingar/skattar-og-gjold/fjarmagnstekjuskattur/" title="Fjármagnstekjuskattur einstaklinga" aria-label="Fjármagnstekjuskattur einstaklinga">Fjármagnstekjuskattur</a 286 ></li 287 ><li><a href="/einstaklingar/skattar-og-gjold/utvarpsgjald/">Ãtvarpsgjald</a 288 ></li 289 ><li><a href="/einstaklingar/skattar-og-gjold/virdisaukaskattur/" title="Virðisaukaskattur einstaklinga" aria-label="Virðisaukaskattur einstaklinga">Virðisaukaskattur</a 290 ></li 291 ><li><a href="/einstaklingar/skattar-og-gjold/bifreidagjald/">Bifreiðagjald</a 292 ></li 293 ><li><a href="/einstaklingar/skattar-og-gjold/kilometragjald/">KÃlómetragjald</a 294 ></li 295 ><li><a href="/einstaklingar/skattar-og-gjold/onnur-gjold/gjald-i-framkvaemdasjod-aldradra/">Gjald à framkvæmdasjóð aldraðra</a 296 ></li 297 ><li class=" last"><a href="/einstaklingar/skattar-og-gjold/slysatrygging-heimilisstorf/">Slysatrygging við heimilisstörf</a 298 ></li 299 ></ul 300 ></li 301 ><li class="branch"><a href="/einstaklingar/tekjur-og-fradrattur/" title="Tekjur og frádráttur einstaklinga" aria-label="Tekjur og frádráttur einstaklinga">Tekjur og frádráttur</a 302 303 ><ul class="level4" 304 ><li><a href="/einstaklingar/tekjur-og-fradraettir/launatekjur-og-hlunnindi/">Launatekjur og hlunnindi</a 305 ></li 306 ><li><a href="/einstaklingar/tekjur-og-fradraettir/skattfrjalsar-tekjur/">
306Skattfrjálsar tekjur</a 307 ></li 308 ><li><a href="/einstaklingar/fjarmagnstekjur/">Fjármagnstekjur</a 309 ></li 310 ><li><a href="/einstaklingar/tekjur-og-fradrattur/styrkir/">Styrkir</a 311 ></li 312 ><li><a href="/einstaklingar/tekjur-og-fradraettir/adrar-tekjur/">Aðrar tekjur</a 313 ></li 314 ><li><a href="/einstaklingar/tekjur-og-fradraettir/dagpeningar/">Dagpeningar</a 315 ></li 316 ><li><a href="/einstaklingar/tekjur-og-fradraettir/okutaekjastyrkur/">Ãkutækjastyrkur</a 317 ></li 318 ><li><a href="/einstaklingar/tekjur-og-fradraettir/idgjald-i-lifeyrissjodi/">Iðgjald à lÃfeyrissjóði</a 319 ></li 320 ><li><a href="/einstaklingar/tekjur-og-fradraettir/laekkun-ivilnun/">Lækkun (Ãvilnun)</a 321 ></li 322 ><li><a href="/einstaklingar/tekjur-og-fradraettir/vistun-i-heimahusi/">Vistun à heimahúsi</a 323 ></li 324 ><li><a href="/einstaklingar/tekjur-og-fradraettir/skattmat/">Skattmat</a 325 ></li 326 ><li><a href="/einstaklingar/tekjur-og-fradrattur/bifreidahlunnindi-baeklingar/">Bifreiðahlunnindi, bæklingar</a 327 ></li 328 ><li><a href="/einstaklingar/tekjur-og-fradraettir/skattfradrattur-vegna-gjafa-framlaga/">Frádráttur vegna gjafa</a 329 ></li 330 ><li><a href="/einstaklingar/tekjur-og-fradrattur/hlutabrefafradrattur/">Hlutabréfafrádráttur</a 331 ></li 332 ></ul 333 ></li 334 ><li class="branch"><a href="/einstaklingar/fjarmagnstekjur/" title="Fjármagnstekjur einstaklinga" aria-label="Fjármagnstekjur einstaklinga">Fjármagnstekjur</a 335 336 ><ul class="level4" 337 ><li><a href="/einstaklingar/fjarmagnstekjur/vaxtatekjur/">Vaxtatekjur</a 338 ></li 339 ><li><a href="/einstaklingar/fjarmagnstekjur/ardur/">Arður</a 340 ></li 341 ><li><a href="/einstaklingar/fjarmagnstekjur/soluhagnadur/">Söluhagnaður</a 342 ></li 343 ><li><a href="/einstaklingar/fjarmagnstekjur/leigutekjur/">Leigutekjur</a 344 ></li 345 ><li class=" last"><a href="/einstaklingar/fjarmagnstekjur/hofundarettarrgreidslur/">Höfundarréttargreiðslur</a 346 ></li 347 ></ul 348 ></li 349 ><li class="branch"><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/" title="Vaxtabætur og barnabætur einstaklinga" aria-label="Vaxtabætur og barnabætur einstaklinga">Vaxtabætur og barnabætur</a 350 351 ><ul class="level4" 352 ><li><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/barnabaetur/">Barnabætur</a 353 ></li 354 ><li><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/barnabaetur-a-faedingarari/">Barnabætur á fæðingarári</a 355 ></li 356 ><li><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/ees-barnabaetur/">EES barnabætur</a 357 ></li 358 ><li><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/vaxtabaetur/">Vaxtabætur</a 359 ></li 360 ><li><a href="/einstaklingar/vaxtabaetur-og-barnabaetur/serstakur-vaxtastudningur/">Sérstakur vaxtastuðningur</a 361 ></li 362 ></ul 363 ></li 364 ><li class="branch"><a href="/einstaklingar/reiknivelar/" title="Reiknivélar fyrir einstaklinga" aria-label="Reiknivélar fyrir einstaklinga">Reiknivélar</a 365 366 ><ul class="level4" 367 ><li><a href="/einstaklingar/reiknivelar/reiknivel-bifreidagjalda/">Reiknivél bifreiðagjalda</a 368 ></li 369 ><li><a href="/einstaklingar/reiknivelar/reiknivel-barnabota/">Reiknivél barnabóta</a 370 ></li 371 ><li><a href="/einstaklingar/reiknivelar/reiknivel-vaxtabota/">Reiknivél vaxtabóta</a 372 ></li 373 ><li><a href="/einstaklingar/reiknivelar/reiknivel-stadgreidslu/">Reiknivél staðgreiðslu</a 374 ></li 375 ><li><a href="/einstaklingar/reiknivelar/reiknivel-bifreidahlunninda/">Reiknivél bifreiðahlunninda</a 376 ></li 377 ><li class=" last"><a href="/einstaklingar/reiknivelar/tollar-og-innflutningsgjold/">Reiknivél tolla og innflutningsgjalda</a 378 ></li 379 ></ul 380 ></li 381 ><li class="branch"><a href="/einstaklingar/skattskylda/">Skattskylda og aðrar reglur</a 382 383 ><ul class="level4" 384 ><li><a href="/einstaklingar/skattskylda/almenn-skattskylda/">Almenn skattskylda</a 385 ></li 386 ><li><a href="/einstaklingar/skattskylda/takmorkud-skattskylda/">Takmörkuð skattskylda</a 387 ></li 388 ><li><a href="/einstaklingar/skattskylda/tviskottunarsamningar/">TvÃsköttunarsamningar</a 389 ></li 390 ><li><a href="/einstaklingar/skattskylda/undantekningar-a-stadgreidsluskyldu-fjarmagnstekna/">
390Undantekningar á staðgreiðsluskyldu fjármagnstekna</a 391 ></li 392 ><li><a href="/einstaklingar/skattskylda/ahrifavaldar/">Ãhrifavaldar</a 393 ></li 394 ><li><a href="/einstaklingar/skattskylda/danarbu/">Dánarbú</a 395 ></li 396 ><li><a href="/einstaklingar/skattskylda/erlendir-listamenn/">Erlendir listamenn</a 397 ></li 398 ><li><a href="/einstaklingar/skattskylda/namsmenn-erlendis/">Námsmenn erlendis</a 399 ></li 400 ><li><a href="/einstaklingar/skattskylda/starfsmenn-erlendra-fyrirtaekja/">Starfsmenn erlendra fyrirtækja</a 401 ></li 402 ><li><a href="/einstaklingar/skattskylda/erlendir-serfraedingar/">Erlendir sérfræðingar</a 403 ></li 404 ><li class=" last"><a href="/einstaklingar/skattskylda/rafmynt/">Rafmynt</a 405 ></li 406 ></ul 407 ></li 408 ><li class="branch"><a href="/einstaklingar/stadgreidsla/" title="Staðgreiðsla einstaklinga" aria-label="Staðgreiðsla einstaklinga">Staðgreiðsla</a 409 410 ><ul class="level4" 411 ><li><a href="/nuna-stadgreidsla-ein">Staðgreiðsla</a 412 ></li 413 ><li><a href="/nuna-skatttrep">Skattþrep</a 414 ></li 415 ><li><a href="/einstaklingar/stadgreidsla/personuafslattur/">Persónuafsláttur</a 416 ></li 417 ><li><a href="/einstaklingar/stadgreidsla/ofnyttur-personuafslattur/">Ofnýttur persónuafsláttur</a 418 ></li 419 ><li><a href="/einstaklingar/stadgreidsla/endurgreidsla/">Endurgreiðsla</a 420 ></li 421 ><li class=" last"><a href="/einstaklingar/stadgreidsla/skattkort/">Skattkort</a 422 ></li 423 ></ul 424 ></li 425 ><li class="branch"><a href="/einstaklingar/skattamal/nyting-sereignarsparnadar/">Nýting séreignarsparnaðar</a 426 427 ><ul class="level4" 428 ><li><a href="/einstaklingar/skattamal/nyting-sereignarsparnadar/radstofun-inn-a-husnaedislan/">Ráðstöfun inn á húsnæðislán</a 429 ></li 430 ><li><a href="/einstaklingar/skattamal/nyting-sereignarsparnadar/fyrsta-ibud/">Fyrsta Ãbúð</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/">Ãkvarðandi 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">Ãlagningarseðill 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 skilrÃki 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 skilrÃki</a 473 474 ><ul class="level4" 475 ><li><a href="/einstaklingar/rafraen-skilriki/skilriki-a-sima/">SkilrÃki á sÃma</a 476 ></li 477 ><li class=" last"><a href="/einstaklingar/rafraen-skilriki/skilriki-a-korti/">SkilrÃki 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/">Ãrræði 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/">Ãhafnir</a 564 ></li 565 ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/okutaeki-a-erlendum-numerum/">Ãkutæki á erlendum númerum</a 566 ></li 567 ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/okutaeki-a-islenskum-numerum/">Ãkutæki á Ãslenskum númerum</a 568 ></li 569 ><li><a href="/einstaklingar/tollamal/ferdast-til-landsins/timabundinn-innflutningur/">TÃmabundinn 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/">Ãkutæki 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/">Ãkutæki á Ãslenskum númerum</a 594 ></li 595 ><li><a href="/einstaklingar/tollamal/okutaeki/okutaeki-a-erlendum-numerum-med-buslod/">Ãkutæki á erlendum númerum með búslóð</a 596 ></li 597 ><li><a href="/einstaklingar/tollamal/okutaeki/timabundinn-innflutningu-okutaekis/">TÃmabundinn 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 à 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 à atvinnurekstri" aria-label="Skattar og gjöld à 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/">OlÃugjald</a 674 ></li 675 ><li><a href="/atvinnurekstur/skattar-og-gjold/afengisgjald/">Ãfengisgjald</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/">KÃlómetragjald á vörubifreiðar</a 680 ></li 681 ><li><a href="/atvinnurekstur/skattar-og-gjold/kilometragjald/">KÃlómetragjald</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/">Ãrvinnslugjald</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/">Ãtvarpsgjald</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 à atvinnurekstri" aria-label="Virðisaukaskattur à 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 Ãbúðarhúsnæðis</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 Ãbúðarhús</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 à atvinnurekstri" aria-label="Staðgreiðsla og reiknað endurgjald à 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 skilrÃki og veflyklar</a 772 ></li 773 ></ul 774 ></li 775 ><li class="branch"><a href="/atvinnurekstur/framtal-og-alagning/" title="Framtal og álagning à atvinnurekstri" aria-label="Framtal og álagning à atvinnurekstri">Framtal og álagning</a 776 777 ><ul class="level4" 778 ><li><a href="/nuna-alagningarsedill-og-forsendur-atv">Ãlagningarseðill 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/">LÃfeyrissjóðir</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 à atvinnurekstri" aria-label="Skattskylda og aðrar reglur à 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/">Ãskattskyld 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/">TvÃsköttunarsamningar</a 816 ></li 817 ><li><a href="/atvinnurekstur/skattskylda/ithrottafelog/">Ãþróttafélög</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 â 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/">Ãhrifavaldar</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 à atvinnurekstri" aria-label="Bókhald og tekjuskráning à 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 à atvinnurekstri" aria-label="Málsmeðferð og réttarreglur à 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/">TvÃsköttunarsamningar</a 856 ></li 857 ><li><a href="/atvinnurekstur/malsmedferd-og-rettarreglur/akvardandi-bref/">Ãkvarðandi 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/">Ãrræði 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/">Ãrræði fyrir rekstraraðila à GrindavÃk</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/">Ãætlun 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/">TÃmabundinn 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/">Ãtflutningur</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/">Ãtflutningsskýrsla</a 966 ></li 967 ><li><a href="/atvinnurekstur/tollamal/utflutningur/utflutningsleyfi/">Ãtflutningsleyfi</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/">GildistÃmi 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/">Ãkvörðunarstaðir</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/">Ãrvinnslugjöld</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/">TollalÃna</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/">Ãhættustjórnun</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/">Ãhafnir</a 1070 ></li 1071 ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/reidufe/">
1071Reiðufé</a 1072 ></li 1073 ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/fikniefnaeftirlit/">FÃkniefnaeftirlit</a 1074 ></li 1075 ><li><a href="/atvinnurekstur/tollamal/tolleftirlit/ologlegur-inn-og-utflutningur/">Ãlöglegur 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/">Ãryggi 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/">MillirÃkjasamningar</a 1099 ></li 1100 ><li><a href="/atvinnurekstur/tollamal/samningar/friverslunarsamningar/">FrÃverslunarsamningar</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/">Ãlagning</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 à 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 à atvinnurekstri</a 1249 ></li 1250 ><li><a href="/fyrirtaekjaskra/stofnun-felaga/utibu-erlendra-felaga-a-islandi/">Ãtibú erlendra félaga á Ãslandi</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/">Ãnnur 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 â 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 â AFSKRÃNING</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 à frÃstundabyggð</a 1284 ></li 1285 ><li><a href="/fyrirtaekjaskra/felagasamtok-og-onnur-felog/tru-og-lifsskodunarfelog/">Trú- og lÃfsskoðunarfélög</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 à 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/">ÃSAT 2008</a 1334 ></li 1335 ></ul 1336 ></li 1337 ><li class="branch"><a href="/fyrirtaekjaskra/arsreikningaskra/">Ãrsreikningaskrá</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 à 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 à 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">Ãhersluatriði</a 1359 ></li 1360 ><li class=" last"><a href="/fyrirtaekjaskra/arsreikningaskra/ahersluatridi-i-ifrs-eftirliti/">Ãhersluatriði à 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/">Ãkvarðandi 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">Ãbeinir 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/">Ãlagning einstaklinga</a 1440 ></li 1441 ><li><a href="/fagadilar/stadtolur-skatta/alagning-logadila/">Ãlagning 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/">Ãreiðanleikakönnun</a 1486 ></li 1487 ><li><a href="/fagadilar/peningathvaetti/hlutverk-skattsins/">Hlutverk Skattsins</a 1488 ></li 1489 ><li><a href="/fagadilar/peningathvaetti/ahaettusom-riki/">Ãhættusöm rÃki</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/">Ãkvarðanir rÃkisskattstjóra</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">Ãrskurðir og dómar</a 1502 1503 ><ul class="level4" 1504 ><li class="urskurdir"><a href="/fagadilar/urskurdir-og-domar/urskurdir-yfirskattanefndar/2021">Ãrskurðir 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/">Ãrskurðir</a 1534 1535 ><ul class="level4" 1536 ><li><a href="/fagadilar/tollamal/urskurdir/urskurdir-i-tollamalum/2020">Ãrskurðir tollgæslustjóra</a 1537 ></li 1538 ><li><a href="/fagadilar/tollamal/urskurdir/urskurdir-yfirskattanefndar/">Ãrskurðir yfirskattanefndar</a 1539 ></li 1540 ><li class=" last"><a href="/fagadilar/tollamal/urskurdir/urskurdir-rikistollanefndar/">Ãrskurðir rÃkistollanefndar</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/">Ãtreikningur 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/">Ãrsskýrslur</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/">TÃund 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 Ãslandi</a 1639 1640 ><ul class="level3" 1641 ><li><a href="/um-rsk/saga-skatta/annall/1841-fyrirsogn#tab6">Annáll nútÃma 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 Ãslandi</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 rÃkisins</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">Ãjónustuvefir</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/">TollalÃnan</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 rÃkissjóðs</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 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