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Skatturinn - Iceland Revenue and Customs Frontpage
Skatturinn - Iceland Revenue and Customs Frontpage

Skatturinn - Iceland Revenue and Customs

Artificial intelligence policy

Rules on development and use

Skatturinn’s policy on artificial intelligence (AI) sets out the principles for developing and using AI responsibly within the institution. The policy is based on the idea that AI can improve public services, support better decision-making and strengthen digital development, while also creating risks related to privacy, discrimination and misuse.

The policy is guided by five core principles:

  • accountability

  • transparency

  • fairness

  • technical security

  • data governance and privacy

Skatturinn emphasizes that AI must always be used lawfully, ethically and with appropriate human oversight. AI systems must be monitored regularly, protected against security risks, and designed to avoid bias or unfair outcomes.

The policy also highlights the importance of transparency towards the public. Individuals should be informed when AI is involved in decisions or interactions that affect them, and the use of AI must respect fundamental rights, privacy and data protection laws.

In addition, the policy follows a risk-based approach inspired by the EU AI Act. Skatturinn will not use AI systems considered to pose unacceptable risk and will carefully assess any high-risk use cases before implementation.