Notification of modification, processing, or manufacturing of a vehicle or trailer

If a vehicle is modified and the modifications result in the vehicle being subject to a higher rate of excise duty, the person making the modifications must report them by submitting an excise duty return to Iceland Revenue and Customs.

This applies to both vehicles and trailers.

Iceland Revenue and Customs calculates the additional excise duty payable by the owner. The modification will not be registered until the excise duty has been paid.

Reporting Activities Involving the Manufacture or Modification of Vehicles

Activities involving the manufacture or modification of vehicles that are subject to excise duty must be reported to Iceland Revenue and Customs.

If you operate a workshop or business that manufactures, modifies or works on a vehicle subject to excise duty or a trailer, you must report the activity and any subsequent changes to Iceland Revenue and Customs.

Complete the notification of activities subject to excise duty (TS-V01) and submit it to Iceland Revenue and Customs:

• no later than 15 days before the activity begins.

• within 15 days of any changes to the activity after registration.

Send the notification by email to skjalabeidni@skatturinn.is.

Reporting Modifications to a Vehicle or Trailer

An excise duty return must be completed and submitted within one week of the sale or delivery of the vehicle or trailer, and no later than five days before it is registered or undergoes a general inspection.

The report, along with receipts for expenses, must be sent to the email address: skjalabeidni@skatturinn.is.