Iceland - Charging and deducting VAT
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* Information not yet provided by national authorities
The VAT tax return refers to the purchases of goods and taxable services over a period of at least two months, i.e. January - February, March - April, May - June, July - August, September - October, November - December, and not exceeding one calendar year. The period may be less than two months if the period is at the end of a calendar year. Applications should be submitted at least 15 days after the period in question and not later than 6 years after the end of the calendar year to which the application refers.
For more information on Value Added Tax, see the Zjednoczone Królestwo
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