Guidelines on Value Added Tax (VAT) in the Tourism Industry
Service provider:
These guidelines aim to clarify the rules that apply to value added tax (VAT) on tourism and other travel-related services. Such services include, for example, accommodation, the sale of food and beverages, and passenger transport.
Release date: 25.1.2025
Appendix A – Food products and other goods for human consumption
Of goods for human consumption in the following tariff headings, 11% value-added tax shall be paid:
a. Goods in Chapters 2 through 4, except for goods in tariff headings
0301.1100–0301.9990 0401.1009, 0401.2009, 0401.4009 og 0401.5009. b. Vörur í tollskrárnúmerum 0504.0001–0504.0009 og 0511.9125, 0511.9901 og 0511.9902. c. Vörur í 7. til og með 13. kafla, þó ekki vörur í tollskrárnúmerum 1001.1910, 1001.9910, 1002.9010, 1003.9010, 1004.9010, 1005.9001, 1106.2001, 1007.9010, 1008.2910, 1008.2001, 1008.3001, 1008.4010, 1008.5010, 1008.6010, 1008.9010, 1101.0021, 1102.2001, 1102.9011, 1102.9091, 1103.1101, 1103.1311, 1103.1321, 1103.1901, 1103.2001, 1104.1221, 1104.1901, 1104.2221, 1104.2301, 1104.2901, 1104.3001,1105.2001, 1106.2001, 1108.1301, 1203.0000, 1209.1001–1209.9909, 1211.3000, 1211.4000, 1211.9009, 1213.0011–1213.0029, 1214.1000, 1214.9000, 1301.9009, 1301.9009, 1302.1100, og 1302.1909. d. Vörur í tollskrárnúmerum 1501.1011, 1501.2011, 1501.2021, 1501.9011, 1501.9021, 1502.1010, 1502.9010, 1502.9030, 1503.0001, 1504.1001–1504.3009, 1506.0001, 1507.1001, 1507.9001, 1508.1001, 1508.9001, 1509.1001, 1509.9001, 1510.0001, 1511.1001, 1511.9001, 1512.1101, 1512.1901, 1512.2101, 1512.2901, 1513.1101, 1513.1901, 1513.2101, 1513.2901, 1514.1101, 1514.1901, 1514.9101, 1514.9901, 1515.2101, 1515.2901, 1515.5001, 1515.9001 og 1516.1001–1517.9009. e. Vörur í 16. til með 21. kafla, þó ekki vörur í tollskrárnúmerum 1703.1001, 1703.9001, 2102.2003 og 2106.9032–2106.9038. f. Vörur í tollskrárnúmerum 2201.1011–2201.9090, 2202.1011–2202.9099, 2203.0011– 2203.0019, 2204.1011 2204.1019, 2204.2111–2204.2119, 2204.2131–2204.2139, 2204.2911–2204.2919, 2204.2931–2204.2939, 2204.3011–2204.3019, 2205.1011– 2205.1019, 2205.9011–2205.9019, 2206.0031–2206.0039, 2208.7021 2208.7029, 2208.9071–2208.9079 og 2209.0000. g. Vörur í tollskrárnúmerum 2501.0001, 2836.3001, 2836.4001, 2836.9902, 2905.4910, 2918.1200, 2918.1300, 2922.4201, 2924.2960, 2925.1101, 2932.1910, 2934.9910, 2938.9010, 2940.0010, 3203.0001, 3302.1010, 3501.9001, 3502.1101, 3502.1901, 3502.2001, 3502.9001, 3503.0011, 3503.0021, 3824.9008 og 3917.1000. h. Vörur (áfengi) í tollskrárnúmerum: 2203.0091–2203.0099 2204.1021–2204.1029 2204.2991–2204.2999 2204.1031–2204.1039 2204.2121–2204.2129 2204.2141–2204.2149 2204.2151–2204.2159 2204.2161–2204.2169 2204.2191–2204.2199 2204.2921–2204.2929 2204.2941–2204.2949 2204.2951–2204.2959 2204.2961–2204.2969 RSK 8.23 22-1-2025 2204.3021–2204.3029 2205.1021–2205.1029 2205.1091–2205.1099 2205.9021–2205.9029 2205.9091–2205.9099 2206.0041–2206.0049 2206.0051–2206.0059 2206.0081–2206.0089 2208.2021–2208.2029 2208.2081–2208.2089 2208.3011–2208.3019 2208.4011–2208.4019 2208.5031–2208.5039 2208.5041–2208.5049 2208.6011–2208.6019 2208.7081–2208.7089 2208.9021–2208.9029 2208.9031–2208.9039 2208.9081–2208.9089 2208.9091–2208.90