{"id":247,"date":"2026-05-10T19:00:52","date_gmt":"2026-05-10T19:00:52","guid":{"rendered":"https:\/\/www.betribokarar.is\/?p=247"},"modified":"2026-05-10T19:31:14","modified_gmt":"2026-05-10T19:31:14","slug":"eydublod-2018","status":"publish","type":"post","link":"https:\/\/www.betribokarar.is\/index.php\/2026\/05\/10\/eydublod-2018\/","title":{"rendered":"Ey\u00f0ubl\u00f6\u00f0 2018"},"content":{"rendered":"
\n

Sta\u00f0grei\u00f0sla<\/h2>\n

Stofnskr\u00e1<\/h3>\n
\n\n\n\n\n\n\n
RSK 5.02<\/a><\/td>\nTilkynning til skattyfirvalda, til launagrei\u00f0endaskr\u00e1r sta\u00f0grei\u00f0slu og\/e\u00f0a vir\u00f0isaukaskattsskr\u00e1r. (English<\/a>) (Lei\u00f0beiningar<\/a>)<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 5.04<\/a><\/td>\nTilkynning um lok starfsemi – Vir\u00f0isaukaskattur og\/e\u00f0a sta\u00f0grei\u00f0sla.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 5.07<\/a><\/td>\nFj\u00e1rs\u00fdsluskattur – Tilkynning um skattskylda starfsemi.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 5.30<\/a><\/td>\nTilkynning til r\u00edkisskattstj\u00f3ra um skilaskyldu \u00e1 sta\u00f0grei\u00f0slu af vaxtatekjum.<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Sta\u00f0grei\u00f0sla og tryggingagjald<\/h3>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
RSK 5.06<\/a><\/td>\nSundurli\u00f0un \u00e1 sta\u00f0grei\u00f0slu opinberra gjalda. (Lei\u00f0beiningar<\/a>)<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 5.09<\/a><\/td>\nUms\u00f3kn um endurgrei\u00f0slu \u00e1 sta\u00f0greiddum opinberum gj\u00f6ldum.<\/td>\n<\/td>\n<\/tr>\n
RSK 5.12<\/a><\/td>\nSkilagrein sta\u00f0grei\u00f0slu af launum.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 5.15<\/a><\/td>\nUms\u00f3kn um skr\u00e1ningu \u00e1 afdreginni sta\u00f0grei\u00f0slu.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 5.22<\/a><\/td>\nSta\u00f0grei\u00f0sla opinberra gjalda – Skilagrein vegna 38. greinar<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 5.23<\/a><\/td>\nUms\u00f3kn skv. 70. gr. a laga nr. 90\/2003, um tekjuskatt<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 5.26<\/a><\/td>\nSundurli\u00f0un \u00e1 launum og tryggingargjaldi manna, samkv\u00e6mt E101 vottor\u00f0i.<\/td>\n<\/td>\n<\/tr>\n
RSK 5.41<\/a><\/td>\nTakm\u00f6rku\u00f0 skattskylda, skilagrein sta\u00f0grei\u00f0slu.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 5.42<\/a><\/td>\nApplication under Double Taxation Conventions for exemption from Icelandic taxation and\/or refund from taxes paid<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 5.43<\/a><\/td>\nApplication under Double Taxation Conventions for a Refund of Taxes Paid<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 5.46<\/a><\/td>\nSta\u00f0grei\u00f0sla af v\u00f6xtum \u00ed samr\u00e6mi vi\u00f0 6. gr. regluger\u00f0ar nr. 1082\/2009.<\/td>\n<\/td>\n<\/tr>\n
RSK 5.47<\/a><\/td>\nUms\u00f3kn um samsk\u00f6ttun \u00e1 sta\u00f0grei\u00f0slu\u00e1ri fyrir samb\u00fa\u00f0arf\u00f3lk<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 5.49<\/a><\/td>\nUms\u00f3kn um undan\u00fe\u00e1gu fr\u00e1 skattlagningu launatekna e\u00f0a l\u00edfeyristekna samkv\u00e6mt tv\u00edsk\u00f6ttunarsamningi<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Fj\u00e1rmagnstekjuskattur<\/h3>\n
\n\n\n\n\n
RSK 5.19<\/a><\/td>\nSkattur af v\u00f6xtum og ar\u00f0i, skilagrein vegna sta\u00f0grei\u00f0slu.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 5.34<\/a><\/td>\nSundurli\u00f0un \u00e1 innheimtum fj\u00e1rmagnstekjum.<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

Vir\u00f0isaukaskattur<\/h2>\n

Stofnskr\u00e1<\/h3>\n
\n\n\n\n\n\n
RSK 5.02<\/a><\/td>\nTilkynning til skattyfirvalda, til launagrei\u00f0endaskr\u00e1r sta\u00f0grei\u00f0slu og\/e\u00f0a vir\u00f0isaukaskattsskr\u00e1r. (English<\/a>) (Lei\u00f0beiningar<\/a>)<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 5.04<\/a><\/td>\nTilkynning um lok starfsemi – Vir\u00f0isaukaskattur og\/e\u00f0a sta\u00f0grei\u00f0sla.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 10.31<\/a><\/td>\nK\u00f6nnun \u00e1 starfssambandi, vegna tilkynningar til VSK-skr\u00e1r og\/e\u00f0a til launagrei\u00f0endaskr\u00e1r sta\u00f0grei\u00f0slu.<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Sk\u00fdrslur<\/h3>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
RSK 10.01<\/a><\/td>\nVir\u00f0isaukaskattssk\u00fdrsla, me\u00f0 24% og 11% \u00ferepi.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 10.01<\/a><\/td>\nVir\u00f0isaukaskattssk\u00fdrsla, me\u00f0 24,5% og 7% \u00ferepi.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 10.01<\/a><\/td>\nVir\u00f0isaukaskattssk\u00fdrsla, me\u00f0 7% og 14% \u00ferepi.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 10.01<\/a><\/td>\nVir\u00f0isaukaskattssk\u00fdrsla, me\u00f0 25,5% og 7% \u00ferepi.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 10.02<\/a><\/td>\nLei\u00f0r\u00e9tting \u00e1 24,5% og 14% vir\u00f0isaukaskatti.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 10.03<\/a><\/td>\nLei\u00f0r\u00e9tting einstakra t\u00edmabila.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 10.06<\/a><\/td>\nVir\u00f0isaukaskattur, Br\u00e1\u00f0abirg\u00f0ask\u00fdrsla fiskvinnslufyrirt\u00e6kis.<\/td>\n<\/td>\n<\/tr>\n
RSK 10.20<\/a><\/td>\nForsendubreyting innskatts<\/td>\n<\/td>\n<\/tr>\n
RSK 10.21<\/a><\/td>\nInnskattur vegna kaupa \u00e1 nota\u00f0ri h\u00f3pbifrei\u00f0<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 10.24<\/a><\/td>\nSk\u00fdrsla um vir\u00f0isaukaskattsskyld kaup \u00fej\u00f3nustu fr\u00e1 \u00fatl\u00f6ndum.<\/td>\n<\/td>\n<\/tr>\n
RSK 10.25<\/a><\/td>\nSamanbur\u00f0arsk\u00fdrsla vir\u00f0isaukaskatts, \u00e1rssundurli\u00f0un vegna rekstrar 2017, fylgiskjal me\u00f0 skattframtali 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 10.26<\/a><\/td>\nLei\u00f0r\u00e9ttingarsk\u00fdrsla vir\u00f0isaukaskatts.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 10.27<\/a><\/td>\nAfstemming vir\u00f0isaukaskatts vegna blanda\u00f0rar starfsemi, fylgiskjal me\u00f0 skattframtali 2018 (vegna rekstrar 2017).<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 10.60<\/a><\/td>\nTilkynning um r\u00e9tt til takmarka\u00f0ra nota VSK-bifrei\u00f0ar \u00ed einka\u00fe\u00e1gu.<\/td>\n<\/td>\n<\/tr>\n
RSK 10.84<\/a><\/td>\nTilkynning um s\u00f6lu \u00e1 rafmagns-, vetnis- e\u00f0a tengiltvinnbifrei\u00f0<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Endurgrei\u00f0slur<\/h3>\n
\n\n\n\n\n\n\n\n\n\n
RSK 10.16<\/a><\/td>\nBei\u00f0ni um endurgrei\u00f0slu vir\u00f0isaukaskatts vegna s\u00f6lu \u00e1 verksmi\u00f0juframleiddum \u00edb\u00fa\u00f0arh\u00fasum.<\/td>\n<\/td>\n<\/tr>\n
RSK 10.17<\/a><\/td>\nBei\u00f0ni um endurgrei\u00f0slu vir\u00f0isaukaskatts til byggingara\u00f0ila vegna vinnu \u00e1 byggingarsta\u00f0 vi\u00f0 n\u00fdbyggingu, endurb\u00e6tur e\u00f0a vi\u00f0hald \u00e1 \u00edb\u00fa\u00f0arh\u00fasn\u00e6\u00f0i.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 10.18<\/a><\/td>\nBei\u00f0ni um endurgrei\u00f0slu vir\u00f0isaukaskatts vegna a\u00f0keyptrar vinnu verktaka vi\u00f0 endurb\u00e6tur e\u00f0a vi\u00f0hald \u00e1 \u00edb\u00fa\u00f0arh\u00fasn\u00e6\u00f0i til eigin nota.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 10.19<\/a><\/td>\nBei\u00f0ni um endurgrei\u00f0slu vir\u00f0isaukaskatts vegna a\u00f0keyptrar vinnu verktaka vi\u00f0 n\u00fdbyggingu \u00e1 \u00edb\u00fa\u00f0arh\u00fasn\u00e6\u00f0i til eigin nota.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 10.23<\/a><\/td>\nBei\u00f0ni um endurgrei\u00f0slu vir\u00f0isaukaskatts, vegna kaupa sveitarf\u00e9lags e\u00f0a r\u00edkisstofnunar \u00e1 \u00fej\u00f3nustu.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 10.29<\/a><\/td>\nBei\u00f0ni um endurgrei\u00f0slu vir\u00f0isaukaskatts til erlendra fyrirt\u00e6kja.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 10.30<\/a><\/td>\nBei\u00f0ni um endurgrei\u00f0slu vir\u00f0isaukaskatts til al\u00fej\u00f3\u00f0astofnana, erlends li\u00f0safla og annarra a\u00f0ila sem undan\u00feegnir skulu \u00f3beinum sk\u00f6ttum, gj\u00f6ldum og tollum samkv\u00e6mt s\u00e9rst\u00f6kum l\u00f6gum \u00fear um og al\u00fej\u00f3\u00f0a- og tv\u00edhli\u00f0a samningum sem \u00cdsland er a\u00f0ili a\u00f0.<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

\u00d6nnur rekstrarbl\u00f6\u00f0<\/h2>\n

Skattframt\u00f6l<\/h3>\n
\n\n\n\n\n\n\n
RSK 1.03<\/a><\/td>\nSkattframtal d\u00e1narb\u00fas 2018, fyrir framtalsskil \u00e1 \u00f6\u00f0ru \u00e1ri eftir andl\u00e1t og s\u00ed\u00f0ar.<\/td>\n<\/td>\n<\/tr>\n
RSK 1.04<\/a><\/td>\nSkattframtal rekstrara\u00f0ila 2018, vegna tekju\u00e1rsins 2017.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 1.06<\/a><\/td>\nSkattframtal \u00f3skattskyldra l\u00f6ga\u00f0ila 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 1.12<\/a><\/td>\nErf\u00f0afj\u00e1rsk\u00fdrsla<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Fylgiskj\u00f6l me\u00f0 framtali<\/h3>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
RSK 4.01<\/a><\/td>\nEignaskr\u00e1, sk\u00fdrsla um fyrningar, kaup og s\u00f6lu eigna \u00e1 \u00e1rinu 2017, fylgiskjal me\u00f0 skattframtali 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.03<\/a><\/td>\nRekstraryfirlit f\u00f3lksbifrei\u00f0ar, fylgiskjal me\u00f0 skattframtali \u00e1ri\u00f0 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.05<\/a><\/td>\nSamr\u00e6mingarbla\u00f0, fylgiskjal me\u00f0 skattframtali \u00e1ri\u00f0 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.08<\/a><\/td>\nLandb\u00fana\u00f0arsk\u00fdrsla, fylgiskjal me\u00f0 skattframtali 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.09<\/a><\/td>\nGreinarger\u00f0 um f\u00f3lksbifrei\u00f0, fylgiskjal me\u00f0 skattframtali \u00e1ri\u00f0 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.10<\/a><\/td>\nRekstraryfirlit, fylgiskjal me\u00f0 skattframtali 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.11<\/a><\/td>\nRekstrarsk\u00fdrsla, fylgiskjal me\u00f0 skattframtali einstaklinga 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.14<\/a><\/td>\nFramhaldsbla\u00f0, skattframtal rekstrara\u00f0ila 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.21<\/a><\/td>\nGreinarger\u00f0 um skattfr\u00e1dr\u00e1tt n\u00fdsk\u00f6punarfyrirt\u00e6kis.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.22<\/a><\/td>\nN\u00fdsk\u00f6pun – samstarfsverkefni. Auki\u00f0 styrkh\u00e6fi skv. 15 gr. laga nr. 152\/2009<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.24<\/a><\/td>\nSk\u00fdrsla l\u00f6ga\u00f0ila \u00e1 l\u00e1gskattasv\u00e6\u00f0i (CFC).<\/td>\n<\/td>\n<\/tr>\n
RSK 4.25<\/a><\/td>\nSk\u00fdrsla eiganda \u00ed l\u00f6ga\u00f0ila \u00e1 l\u00e1gskattasv\u00e6\u00f0i (CFC).<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.27<\/a><\/td>\n\u00c1kv\u00f6r\u00f0un skattstofns vi\u00f0 millilandasamruna.<\/td>\n<\/td>\n<\/tr>\n
RSK 4.28<\/a><\/td>\nSkj\u00f6lunarskyldir l\u00f6ga\u00f0ilar skv. 5. mgr. 57. gr. laga nr. 90\/2003<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.29<\/a><\/td>\nGreinarger\u00f0 um aflaver\u00f0m\u00e6ti og rekstrarkostna\u00f0 fiskiskipa<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 4.30<\/a><\/td>\nR\u00edki-fyrir-r\u00edki sk\u00fdrsla<\/td>\n<\/td>\n<\/tr>\n
RSK 4.31<\/a><\/td>\nTilkynning um skil \u00e1 r\u00edki-fyrir-r\u00edki<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Gagnas\u00f6fnum vegna skattframtals<\/h3>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
RSK 2.01<\/a><\/td>\nLaunami\u00f0i 2018, launagrei\u00f0slur 2017.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 2.02<\/a><\/td>\nGrei\u00f0slumi\u00f0i.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 2.025<\/a><\/td>\nGrei\u00f0sluyfirlit, yfir hvers konar grei\u00f0slur til a\u00f0ila sem bera takmarka\u00f0a skattskyldu h\u00e9r \u00e1 landi.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 2.30<\/a><\/td>\nUms\u00f3kn f\u00e9lags sem vill f\u00e1 vi\u00f0urkenndan r\u00e9tt fj\u00e1rfesta til skattafsl\u00e1ttar vegna \u00fe\u00e1ttt\u00f6ku \u00ed hlutafj\u00e1raukningu<\/td>\n<\/td>\n<\/tr>\n
RSK 2.035<\/a><\/td>\nBifrei\u00f0ahlunnindami\u00f0i.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 2.04<\/a><\/td>\nSamtalningsbla\u00f0 hlutafj\u00e1r.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 2.045<\/a><\/td>\nHlutafj\u00e1rmi\u00f0i.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 2.06<\/a><\/td>\nSamtalningsbla\u00f0, stofnsj\u00f3\u00f0ur (sameignarf\u00e9l\u00f6g, samlagsf\u00e9l\u00f6g og samvinnuf\u00e9l\u00f6g).<\/td>\n<\/td>\n<\/tr>\n
RSK 2.065<\/a><\/td>\nStofnsj\u00f3\u00f0smi\u00f0i, (sameignarf\u00e9l\u00f6g, samlagsf\u00e9l\u00f6g og samvinnuf\u00e9l\u00f6g).<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 2.085<\/a><\/td>\nHlutabr\u00e9fakaup samkv\u00e6mt kaupr\u00e9ttarsamningi.<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

A\u00f0rir skattar og gj\u00f6ld<\/h2>\n

Ol\u00edu- og k\u00edl\u00f3metragjald<\/h3>\n
\n\n\n\n\n\n\n\n\n\n
RSK 18.01<\/a><\/td>\nTilkynning um ol\u00edugjaldsskylda starfsemi, ums\u00f3kn um heimild til a\u00f0 b\u00e6ta litar og\/e\u00f0a merkiefnum \u00ed gas- og d\u00edsilol\u00edu.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 18.02<\/a><\/td>\nOl\u00edugjaldssk\u00fdrsla Gildir fr\u00e1 01.01.2018.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 18.21<\/a><\/td>\nUms\u00f3kn um heimild til aksturs \u00e1n \u00f6kum\u00e6lis.<\/td>\n<\/td>\n<\/tr>\n
RSK 18.22<\/a><\/td>\nInnl\u00f6gn skr\u00e1ningarmerkis e\u00f0a afskr\u00e1ning \u00f6kut\u00e6kis me\u00f0 \u00f6kum\u00e6li.<\/td>\n<\/td>\n<\/tr>\n
RSK 18.30<\/a><\/td>\nAkstursey\u00f0ubla\u00f0 k\u00edl\u00f3metragjalds<\/td>\n<\/td>\n<\/tr>\n
RSK 18.31<\/a><\/td>\nFrumskr\u00e1ning \u00f6kum\u00e6lis og breytt margfeldi<\/td>\n<\/td>\n<\/tr>\n
RSK 18.32<\/a><\/td>\n\u00d6kum\u00e6lir tekinn \u00far. Settur \u00ed \u00e1samt innsiglum. Heimild til aksturs \u00e1n \u00f6kum\u00e6lis<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Umhverfis- og au\u00f0lindaskattar<\/h3>\n
\n\n\n\n\n
RSK 10.50<\/a><\/td>\nTilkynning um skattskyldu vegna s\u00f6lu \u00e1 raforku og heitu vatni.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 10.51<\/a><\/td>\nSkattur \u00e1 raforku og heitt vatn.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u00darvinnslu- og skilagjald<\/h3>\n

Tollstj\u00f3ri hefur teki\u00f0 vi\u00f0 afgrei\u00f0slu \u00e1 skilagjaldi. Ey\u00f0ubl\u00f6\u00f0 er a\u00f0 finna \u00e1 vef\u00a0Tollstj\u00f3ra<\/a>.<\/p>\n

\n\n\n\n\n
RSK 10.80<\/a><\/td>\nTilkynning um \u00farvinnslugjaldsskylda starfsemi.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 10.81<\/a><\/td>\n\u00darvinnslugjaldssk\u00fdrsla.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

V\u00f6rugjald og \u00e1fengisgjald<\/h3>\n

Tollstj\u00f3ri hefur teki\u00f0 vi\u00f0 afgrei\u00f0slu \u00e1 v\u00f6rugj\u00f6ldum. Ey\u00f0ubl\u00f6\u00f0 eru a\u00f0 finna \u00e1 vef\u00a0Tollstj\u00f3ra<\/a>.<\/p>\n

\n\n\n\n
RSK 11.12<\/a><\/td>\nTilkynning um \u00e1fengisgjaldsskylda starfsemi. Ums\u00f3kn um \u00e1fengisgjaldssk\u00edrteini.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

Einstaklingar<\/h2>\n

Skattframt\u00f6l og fylgiskj\u00f6l<\/h3>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
RSK 1.01<\/a><\/td>\nSkattframtal manns 2018 vegna tekju\u00e1rsins 2017.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 1.02<\/a><\/td>\nSkattframtal barns 2018, vegna tekju\u00e1rsins 2017.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 1.03<\/a><\/td>\nSkattframtal d\u00e1narb\u00fas 2018, fyrir framtalsskil \u00e1 \u00f6\u00f0ru \u00e1ri eftir andl\u00e1t og s\u00ed\u00f0ar.<\/td>\n<\/td>\n<\/tr>\n
RSK 1.12<\/a><\/td>\nErf\u00f0afj\u00e1rsk\u00fdrsla<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 2.01<\/a><\/td>\nLaunami\u00f0i 2018, verktakagrei\u00f0slur 2017<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 2.02<\/a><\/td>\nGrei\u00f0slumi\u00f0i.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.01<\/a><\/td>\nFramhaldsbla\u00f0 me\u00f0 skattframtali 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.02<\/a><\/td>\nKaup og sala eigna.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.03<\/a><\/td>\nH\u00fasbyggingarsk\u00fdrsla, fylgiskjal me\u00f0 skattframtali 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.04<\/a><\/td>\n\u00d6kut\u00e6kjastyrkur, fylgiskjal me\u00f0 skattframtali 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.05<\/a><\/td>\nUms\u00f3kn um l\u00e6kkun.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.08<\/a><\/td>\nVaxtagj\u00f6ld og b\u00fasetur\u00e9ttur vegna kaupleigu\u00edb\u00fa\u00f0a.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.11<\/a><\/td>\nDagpeningar, fylgiskjal me\u00f0 skattframtali 2018.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.14<\/a><\/td>\nFyrirframgrei\u00f0sla vaxtab\u00f3ta.<\/td>\n<\/td>\n<\/tr>\n
RSK 3.15<\/a><\/td>\nSala\/innlausn ver\u00f0br\u00e9fa.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.17<\/a><\/td>\n\u00d3sk um breytingu \u00e1 \u00e1lagningu opinberra gjalda.<\/td>\n<\/td>\n<\/tr>\n
RSK 3.18<\/a><\/td>\nUms\u00f3kn um lei\u00f0r\u00e9ttingu \u00e1 fyrirframgreiddum barnab\u00f3tum 2019.<\/strong><\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 3.18<\/a><\/td>\nUms\u00f3kn um lei\u00f0r\u00e9ttingu \u00e1 fyrirframgreiddum barnab\u00f3tum 2018.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 3.19<\/a><\/td>\nHlutabr\u00e9faeign – kaup og sala \u00e1 \u00e1rinu 2017.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.25<\/a><\/td>\nLeigutekjur – Greinarger\u00f0 um tekjur af \u00fatleigu \u00edb\u00fa\u00f0arh\u00fasn\u00e6\u00f0is.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.26<\/a><\/td>\nN\u00e1msmenn erlendis – Skattaleg heimilisfesti<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 3.29<\/a><\/td>\nFr\u00e1dr\u00e1ttur vegna fj\u00e1rfestingar \u00ed hlutafj\u00e1raukningu<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Endurgrei\u00f0slur<\/h3>\n
\n\n\n\n\n
RSK 10.18<\/a><\/td>\nBei\u00f0ni um endurgrei\u00f0slu vir\u00f0isaukaskatts vegna a\u00f0keyptrar vinnu verktaka vi\u00f0 endurb\u00e6tur e\u00f0a vi\u00f0hald \u00e1 \u00edb\u00fa\u00f0arh\u00fasn\u00e6\u00f0i til eigin nota.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n
RSK 10.19<\/a><\/td>\nBei\u00f0ni um endurgrei\u00f0slu vir\u00f0isaukaskatts vegna a\u00f0keyptrar vinnu verktaka vi\u00f0 n\u00fdbyggingu \u00e1 \u00edb\u00fa\u00f0arh\u00fasn\u00e6\u00f0i til eigin nota.<\/td>\nRafr\u00e6n skil<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u00d6nnur ey\u00f0ubl\u00f6\u00f0<\/h3>\n
\n\n\n\n\n
RSK 14.10<\/a><\/td>\nBei\u00f0ni um vottor\u00f0.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 14.10<\/a><\/td>\nApplication for a certificate<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n

Fyrirt\u00e6kjaskr\u00e1<\/h2>\n

F\u00e9lagasamt\u00f6k og a\u00f0rir a\u00f0ilar<\/h3>\n
\n\n\n\n\n\n\n\n\n\n\n
RSK 17.01<\/a><\/td>\nUms\u00f3kn um skr\u00e1ningu og \u00fathlutun \u00e1 kennit\u00f6lu til f\u00e9laga, samtaka og annarra a\u00f0ila.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.02<\/a><\/td>\nUms\u00f3kn um skr\u00e1ningu og \u00fathlutun \u00e1 kennit\u00f6lu fyrir h\u00fasf\u00e9lag.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.04<\/a><\/td>\nUms\u00f3kn um kennit\u00f6lu fyrir erlent f\u00e9lag vegna bankavi\u00f0skipta \u00e1 \u00cdslandi.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.06<\/a><\/td>\nUms\u00f3kn um \u00fatg\u00e1fu \u00e1 kennit\u00f6lu fyrir erlenda starfsmannaleigu<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.30<\/a><\/td>\nF\u00c9LAGASAMT\u00d6K<\/strong>\u00a0– Tilkynning um breytingu \u00e1 stj\u00f3rn \/ pr\u00f3k\u00faru.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.40<\/a><\/td>\nTilkynning um breytingu \u00e1 heimilisfangi.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.46<\/a><\/td>\nTilkynning um \u00fars\u00f6gn \u00far stj\u00f3rn o.fl.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.90<\/a><\/td>\nUms\u00f3kn um kennit\u00f6lu fyrir CFC-f\u00e9lag<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

N\u00fdskr\u00e1ning f\u00e9laga (ehf.\/hf.\/sf.\/slf.\/ses.)<\/h3>\n
\n\n\n\n\n\n\n\n\n
RSK 17.20<\/a><\/td>\nTilkynning um stofnun hlutaf\u00e9lags (hf.)<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.21<\/a><\/td>\nTilkynning um stofnun einkahlutaf\u00e9lags (ehf.)<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.22<\/a><\/td>\nTilkynning um sj\u00e1lfseignarstofnun \u00ed atvinnurekstri (ses.)<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.24<\/a><\/td>\nTilkynning um stofnun samlagsf\u00e9lags<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.25<\/a><\/td>\nTilkynning um skr\u00e1ningu firmaheitis einstaklingsfyrirt\u00e6kis<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.26<\/a><\/td>\nTilkynning um stofnun sameignarf\u00e9lags<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Breytingar f\u00e9laga (ehf.\/hf.\/slhf.\/sf.\/slf.\/ses.)<\/h3>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
RSK 17.40<\/a><\/td>\nTilkynning um breytingu \u00e1 heimilisfangi.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.41<\/a><\/td>\nTilkynning um breytingu \u00e1 nafni.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.42<\/a><\/td>\nTilkynning um breytingu \u00e1 stj\u00f3rn.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.43<\/a><\/td>\nTilkynning um breytingu \u00e1 framkv\u00e6mdastj\u00f3rn og pr\u00f3k\u00faru.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.44<\/a><\/td>\nTilkynning um h\u00e6kkun \u00e1 hlutaf\u00e9 ehf.\/hf.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.45<\/a><\/td>\nTilkynning um breytingu \u00e1 endursko\u00f0endum.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.46<\/a><\/td>\nTilkynning um \u00fars\u00f6gn \u00far stj\u00f3rn o.fl.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.47<\/a><\/td>\nTilkynning um breyttan tilgang\/starfsemi.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.48<\/a><\/td>\nTilkynning um l\u00e6kkun \u00e1 hlutaf\u00e9 ehf.\/hf.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.49<\/a><\/td>\nTilkynning um n\u00fdja f\u00e9lagsmenn hj\u00e1 sf.\/slf.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Slit f\u00e9laga (ehf.\/hf.\/slhf.\/sf.\/slf.\/ses.)<\/h3>\n
\n\n\n\n\n\n\n
RSK 17.52<\/a><\/td>\nTilkynning um slit \u00e1 einkahlutaf\u00e9lagi.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.53<\/a><\/td>\nTilkynning um slit \u00e1 samlagsf\u00e9lagi<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.54<\/a><\/td>\nTilkynning um upphaf slitame\u00f0fer\u00f0ar hj\u00e1 sameignarf\u00e9lagi<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.55<\/a><\/td>\nTilkynning um lok slita sameignarf\u00e9lags<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Bei\u00f0ni um vottor\u00f0 o.fl.<\/h3>\n
\n\n\n\n\n
RSK 17.60<\/a><\/td>\nBei\u00f0ni um vottor\u00f0, sam\u00feykktir e\u00f0a \u00f6nnur skj\u00f6l.<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n
RSK 17.61<\/a><\/td>\nBei\u00f0ni um flutning f\u00e9lags, tilkynnandi er annar en forsvarsma\u00f0ur f\u00e9lags<\/td>\n\u00datfyllanlegt<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

S\u00fdnishorn sam\u00feykkta og f\u00e9lagssamninga<\/h3>\n
\n\n\n\n\n\n\n\n\n
Sam\u00feykktir<\/a><\/td>\nPdf<\/a><\/td>\nEinkahlutaf\u00e9lag – sam\u00feykktir, undirrita\u00f0ar af meirihluta stj\u00f3rnar.<\/td>\n<\/td>\n<\/tr>\n
Sam\u00feykktir<\/a><\/td>\nPdf<\/a><\/td>\nHlutaf\u00e9l\u00f6g – undirrita\u00f0ar af meirihluta stj\u00f3rnar.<\/td>\n<\/td>\n<\/tr>\n
Sam\u00feykktir<\/a><\/td>\nPdf<\/a><\/td>\nSj\u00e1lfseignarstofnun – undirrita\u00f0ar af meirihluta stj\u00f3rnar.<\/td>\n<\/td>\n<\/tr>\n
Sam\u00feykktir<\/a><\/td>\nPdf<\/a><\/td>\nSam\u00feykktir fyrir f\u00e9lagasamt\u00f6k.<\/td>\n<\/td>\n<\/tr>\n
F\u00e9lagssamningur<\/a><\/td>\nPdf<\/a><\/td>\nF\u00e9lagssamningur fyrir sameignarf\u00e9lag.<\/td>\n<\/td>\n<\/tr>\n
F\u00e9lagssamningur<\/a><\/td>\nPdf<\/a><\/td>\nF\u00e9lagssamningur fyrir samlagsf\u00e9lag.<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Sta\u00f0grei\u00f0sla Stofnskr\u00e1 RSK 5.02 Tilkynning til skattyfirvalda, til launagrei\u00f0endaskr\u00e1r sta\u00f0grei\u00f0slu og\/e\u00f0a vir\u00f0isaukaskattsskr\u00e1r. (English) (Lei\u00f0beiningar) \u00datfyllanlegt RSK 5.04 Tilkynning um lok starfsemi – Vir\u00f0isaukaskattur og\/e\u00f0a sta\u00f0grei\u00f0sla. \u00datfyllanlegt [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-247","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/www.betribokarar.is\/index.php\/wp-json\/wp\/v2\/posts\/247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.betribokarar.is\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.betribokarar.is\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.betribokarar.is\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.betribokarar.is\/index.php\/wp-json\/wp\/v2\/comments?post=247"}],"version-history":[{"count":2,"href":"https:\/\/www.betribokarar.is\/index.php\/wp-json\/wp\/v2\/posts\/247\/revisions"}],"predecessor-version":[{"id":277,"href":"https:\/\/www.betribokarar.is\/index.php\/wp-json\/wp\/v2\/posts\/247\/revisions\/277"}],"wp:attachment":[{"href":"https:\/\/www.betribokarar.is\/index.php\/wp-json\/wp\/v2\/media?parent=247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.betribokarar.is\/index.php\/wp-json\/wp\/v2\/categories?post=247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.betribokarar.is\/index.php\/wp-json\/wp\/v2\/tags?post=247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}