Iceland VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in UAE. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Iceland Revenue and Customs (Skatturinn)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Skatturinn (SKATT)
Standard rate	24%
Reduced rates	11%
Registration threshold	ISK 2 million
Filing frequency	Bimonthly
E-invoicing / digital reporting	Electronic invoicing is mandatory for public contracting authorities, but no broad B2B mandate was identified.
Typical registration lead time	2-6 weeks