Documents Required for Iceland VAT Registration Reference

Updated 20 hours ago

Check what Iceland requires before you submit a registration or import an existing one. Use the section that matches your situation.

New Registration, Non-Resident Seller of Electronic Services

Field	Value
Who this applies to	Businesses selling electronic services into Iceland with no office, branch, staff, warehouse, or server there
Scheme	VOES, VAT on Electronic Services, the simplified non-resident scheme
Company details	Company name, registered address, and country of establishment
Home-country tax identifier	Your foreign VAT or tax registration number
Contact details	A named contact, email, and telephone number
Description of services	A short description of the electronic services you sell into Iceland
Bank details	Your own account details, used by Skatturinn for any refund. An Icelandic account is not required
Local representative	Not required
Registration portal	The VOES portal at voes.rsk.is
Processing time	Typically one to two weeks
Input VAT recovery	Not available. VOES is a pay-only registration
What Kintsugi does	Kintsugi assembles the application and submits it on your behalf
Notes	Declarations and payments are in ISK. Filing is bi-monthly

New Registration, Business With a Presence in Iceland

Field	Value
Who this applies to	Icelandic companies, and foreign businesses with a permanent establishment in Iceland. VOES is not available to them
Scheme	Standard VAT registration
Registration form	Form RSK 5.02, submitted to Skatturinn
Incorporation documents	Articles of incorporation for a foreign company
Signatory identification	Identification for the person signing the application, and a power of attorney if a representative signs
Activity description	A description of the business activity, and evidence of the Icelandic activity
Local representative	Required for a non-resident without a permanent establishment, under a representative agreement. Both parties are liable for the VAT
Local bank account	Required
Registration portal	The Skatturinn portal at skattur.is
Processing time	Typically two to four weeks, and up to 30 days
Input VAT recovery	Available
What Kintsugi does	Kintsugi monitors exposure. Registration and filing under the Standard scheme are not currently in Kintsugi's scope
Notes	Filing is bi-monthly by default. Monthly filing is available on application where input VAT regularly exceeds output VAT

Importing An Existing Registration

Field	Value
Tax registration number	Iceland VAT number, IS followed by five or six digits
Proof of registration	Your VAT registration certificate from Skatturinn
Registration scheme	VOES or Standard. Tell us which, because it determines the filing route
Portal credentials	For VOES, your VAT registration number and VOES portal password. For Standard, the kennitala and Skatturinn password, or the electronic certificate used for filing
Effective registration date	The date shown on your registration certificate
Assigned filing frequency	As assigned by Skatturinn. VOES is always bi-monthly. Standard is bi-monthly by default, and may be monthly, semi-annual, or annual
Existing tax agent or representative	If one is on record, provide their details and the scope of their authority so the handover can be arranged
Filed history	Last period filed, and any open assessments
Opening balance	Any unpaid VAT, pending refund, or carry-forward credit at handoff
Bank account on file	The account on record with Skatturinn for refunds
Notes	Pre-handoff items are settled by you, not absorbed into Kintsugi's filings

Capture the assigned filing frequency exactly as Skatturinn set it. It does not always match the scheme default, and the filing calendar is built from what the authority assigned.

This article is general information about how Kintsugi works, not tax advice for your specific situation.

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