Esta guía ofrece una visión general del IVA en Islandia, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Islandia.
Islandia aplica un IVA reducido a productos básicos como los alimentos, pero grava el alcohol con un 25,5 %, uno de los más altos del mundo.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Islandia pueden solicitar su devolución.
Los plazos de tramitación de la devolución del IVA en Islandia pueden variar. Las empresas que solicitan la devolución del IVA en Islandia pueden esperar que el proceso dure entre unos meses y un año, dependiendo de la complejidad de la solicitud y la precisión de la presentación.
Sí, solo se admiten facturas originales para la devolución del IVA en Islandia y no se aceptan copias de facturas para la devolución del IVA en Islandia.
La fecha límite para solicitar la devolución anual del IVA en Islandia es el 30 de junio. Sin embargo, la Autoridad del IVA de Islandia permite presentar solicitudes durante un periodo de dos meses, que deben enviarse al menos 15 días después de que finalice el periodo correspondiente. Además, las facturas pueden reclamarse en una devolución del IVA en Islandia durante un periodo de hasta seis años a partir de la fecha de la factura.
Explore la información sobre impuestos indirectos en estos países:
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
