From 1 January 2025, letters from Iceland Revenue and Customs are published in the Digital Mailbox on Ísland.is. This applies to individuals and legal entities with an issued national ID number. Access to letters and notifications from Iceland Revenue and Customs will continue to be available on the Iceland Revenue and Customs service website.

This change is part of the implementation of the Act on the Digital Mailbox in the central government service portal. The aim is to improve services and increase security in the delivery of documents.

This means that individuals and legal entities must monitor their Digital Mailbox on Ísland.is.

Iceland Revenue and Customs publishes the following documents in the Digital Mailbox:

• Requests for documents

• Proposed decisions

• Decisions

• Rulings

• Reassessments

• Certificates

• Permits

• Statements of reasons

• Requests for extension

• Follow-up requests for documents

Letters sent to representatives on behalf of their clients are not published in the representatives’ Digital Mailbox. The same applies to enquiries sent to legal entities regarding disclosure obligations relating to third parties.

Notifications and alerts for new letters

On My Pages at Ísland.is, users can register an email address and receive notifications when a letter is published in the Digital Mailbox.

Users can also request that all letters be sent in paper form to their legal domicile in addition to being published in the Digital Mailbox. The same service can be requested in person at a district commissioner’s office by presenting valid identification.

However, the legal effect of letters sent by post is based on the time they are published in the Digital Mailbox.