Lög
nr. 50/1988, um virðisaukaskatt.^*1)

^*1)Sbr. lög nr. 110/1988, 78/1989, 119/1989, 106/1990, 109/1990, 19/1991, 20/1991, 92/1991, 30/1992, 111/1992, 3/1993, 122/1993, 40/1995, 42/1995, 46/1995, 86/1996, 90/1996, 149/1996, 55/1997, 115/1997,80/1998, 82/1998, 104/2000, 105/2000, 155/2000, 57/2001, 34/2002, 51/2002, 64/2002, 77/2003, 145/2003, 129/2004, 20/2005, 72/2005, 134/2005, 45/2006, 175/2006, 14/2007, 38/2008, 88/2008, 140/2008, 157/2008, 167/2008, 175/2008, 10/2009, 17/2009, 19/2009, 64/2009, 130/2009, 136/2009, 14/2010,  25/2010, 163/2010, 165/2010, 22/2011, 24/2011, 46/2011, 82/2011, 110/2011, 121/2011, 126/2011, 165/2011, 183/2011, 18/2012, 69/2012, 146/2012, 21/2013, 24/2013, 42/2013, 139/2013, 141/2013, 123/2014, 124/2014, 125/2014, 33/2015, 47/2015, 124/2015, 125/2015, 33/2016,  54/2016, 57/2016, 112/2016, 126/2016, 59/2017, 96/2017, 50/2018, 59/2018, 77/2018, 117/2018, 143/2018, 28/2019, 67/2019, 98/2019, 141/2019, 150/2019, 154/2019, 25/2020, 33/2020, 37/2020, 73/2020, 133/2020, 140/2020, 141/2020, 29/2021 og 32/2021.

Upphafsákvæði.
1. gr.

Greiða skal í ríkissjóð virðisaukaskatt af viðskiptum innan lands á öllum stigum, svo og af innflutningi vöru og þjónustu, eins og nánar er ákveðið í lögum þessum.