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Iceland - Taxes


geiri

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  • 3 months later...

Iceland, not being a member of EU, has a number of special regulations. Some are :

VAT is always included in the price of each item and is 25,5% as of January 1st 2010. Invoices need to have the total amount of VAT shown. VAT of 25,5% is the most commonly used. VAT of 7% is also used but mainly for food related items.

Invoice numbering:
Sales invoices should be squentially numbered. This can be done by approved software assigning the numbers. Using Excel to make an invoice is illegal unless you get a print shop to make pre numbered invoice forms and print on them.

Editing invoices:
Once an invoice has been sent to the customer it must not be possible to alter it. Any change after that must be done via credit memos.

Date:
Invoices must show the invoice date.

Archiving:
All invoices must be kept safe and available for 7 years. This can be done physically on paper or in a computer system.

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