Skattalagasafn ríkisskattstjóra 23.9.2019 17:41:25

Lög nr. 50/1988, kafli 15 (slóđ: www.skattalagasafn.is?log=50.1988.15)
Ξ Valmynd

[Viđauki.

     Af vörum til manneldis í eftirgreindum tollskrárnúmerum skal greiđa [11%]3) virđisaukaskatt:

  1. Vörur í 2. til og međ 4. kafla, ţó ekki vörur í tollskrárnúmerum [0301.1100–0301.9990]3), [0401.1009, 0401.2009 og [0401.4009 og 0401.5009]3)]2).
  2. Vörur í tollskrárnúmerum 0504.0001–0504.0009 og [---]3) 0511.9125, 0511.9901 og 0511.9902.
  3. Vörur í 7. til og međ 13. kafla, ţó ekki vörur í tollskrárnúmerum [1001.1910]3), [1001.9910]3), [1002.9010]3), [1003.9010]3), [1004.9010]3), 1005.9001, 1106.2001, [1007.9010]3), 1008.1001, [1008.2910]3), 1008.3001, [1008.4010, 1008.5010, 1008.6010]3), [1008.9010]3), 1101.0021, 1102.2001, 1102.9011, [1102.9091]3), 1103.1101, 1103.1311, 1103.1321, 1103.1901, 1103.2001, 1104.1221, 1104.1901, 1104.2221, 1104.2301, 1104.2901, 1104.3001, [1105.2001, 1106.2001, 1108.1301]3), 1203.0000, 1209.1001–1209.9909, 1211.3000, 1211.4000, 1211.9009, 1213.0011–1213.0029, 1214.1000, 1214.9000, [---]3), [1301.9009]3), 1301.9009, 1302.1100, [---]3) og 1302.1909.
  4. Vörur í tollskrárnúmerum [1501.1011, 1501.2011, 1501.2021, 1501.9011, 1501.9021, 1502,1010, 1502.9010, 1502.9030]3), 1503.0001, 1504.1001–1504.3009, 1506.0001, 1507.1001, 1507.9001, 1508.1001, 1508.9001, 1509.1001, 1509.9001, 1510.0001, 1511.1001, 1511.9001, 1512.1101, 1512.1901, 1512.2101, 1512.2901, 1513.1101, 1513.1901, 1513.2101, 1513.2901, 1514.1101, 1514.1901, 1514.9101, 1514.9901, 1515.2101, 1515.2901, 1515.5001, 1515.9001 og 1516.1001–1517.9009.
  5. Vörur í 16. til og međ 21. kafla, ţó ekki vörur í tollskrárnúmerum 1703.1001, 1703.9001, 2102.2003 og 2106.9032–2106.9038.
  6. Vörur í tollskrárnúmerum 2201.1011–2201.9090, 2202.1011–2202.9099, 2203.0011–2203.0019, 2204.1011–2204.1019, 2204.2111–2204.2119, 2204.2131–2204.2139, 2204.2911–2204.2919, 2204.2931–2204.2939, 2204.3011–2204.3019, 2205.1011–2205.1019, 2205.9011–2205.9019, 2206.0031–2206.0039, 2208.7021–2208.7029, 2208.9071–2208.9079 og 2209.0000.
  7.  Vörur í tollskrárnúmerum 2501.0001, [---]3), 2836.3001, 2836.4001, 2836.9902, [2905.4910]3), 2918.1200, 2918.1300, 2922.4201, [2924.2960]3), 2925.1101, [2932.1910, 2934.9910, 2938.9010, 2940.0010]3), 3203.0001, 3302.1010, 3501.9001, 3502.1101, 3502.1901, 3502.2001, 3502.9001, 3503.0011, 3503.0021, 3824.9008 og 3917.1000.]1) *1)
  8. [Vörur (áfengi) í tollskrárnúmerum:  
    [2204.1021-2204.1029]5)
    2204.1021–2204.1029
    2204.1031–2204.1039
    2204.2121–2204.2129
    2204.2141–2204.2149
    2204.2151–2204.2159
    2204.2161–2204.2169
    2204.2191–2204.2199
    2204.2921–2204.2929
    2204.2941–2204.2949
    2204.2951–2204.2959
    2204.2961–2204.2969
    2204.2991–2204.2999
    2204.3021–2204.3029
    2205.1021–2205.1029
    2205.1091–2205.1099
    2205.9021–2205.9029
    2205.9091–2205.9099
    2206.0041–2206.0049
    2206.0051–2206.0059
    2206.0081–2206.0089
    2208.2021–2208.2029
    2208.2081–2208.2089
    2208.3011–2208.3019
    2208.4011–2208.4019
    2208.5031–2208.5039
    2208.5041–2208.5049
    2208.6011–2208.6019
    2208.7081–2208.7089
    2208.9021–2208.9029
    2208.9031–2208.9039
    2208.9081–2208.9089
    2208.9091–2208.9099]4)

1)Sbr. 8. gr. laga nr. 175/2006.   2)Sbr. 8. gr. laga nr. 38/2008. 3)Sbr. 20. gr. laga nr. 33/20154)Sbr. 26. gr. laga nr. 125/2015. Ákvćđi 20. gr. öđlađist ţegar gildi. Ákvćđi a. liđar greinarinnar kom til framkvćmdar 1. júlí 2015 en ákvćđi b.-q. liđa komu til framkvćmdar 1. ágúst sama ár. 5)Sbr. 6. gr. laga nr. 54/2016*1)Frekari upplýsingar um vörur í ofangreindum tollskrárnúmerum er ađ finna á upplýsingavef ríkisskattstjóra, www.rsk.is og á upplýsingavef tollstjóra, www.tollur.is.

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