February 2022

Diplomatic
Handbook

Protocol Department

Government of Iceland
Ministry for Foreign Affairs

Publisher:

Protocol Department, Ministry for Foreign Affairs
February 2022
protocol@mfa.is
www.mfa.is

Disclaimer

This handbook is intended as a guide. It offers an overview of relevant rules and procedures but does notconstitute an authoritative legal statement. The information provided is subject to changes and does notoverride any laws, regulations, judgements, or legal interpretations by competent authorities. Errors andomissions should be notified to protocol@mfa.is.

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Table of Contents
2

Introduction ....................................................................................................................................................... 93

The Protocol Department ............................................................................................................................... 10

4

5

3.1

Responsibilities ......................................................................................................................................................... 10

3.2

Contact Information................................................................................................................................................ 10

3.3

Terminology................................................................................................................................................................. 11

Status of Missions and Their Staff ............................................................................................................... 12
4.1

General Remarks ...................................................................................................................................................... 12

4.2

Diplomatic Agents .................................................................................................................................................... 12

4.3

Members of the Administrative and Technical Staff ............................................................................ 13

4.4

Members of the Service Staff ............................................................................................................................ 13

4.5

Domestic Service Staff ........................................................................................................................................... 14

4.6

Local Staff..................................................................................................................................................................... 14

4.7

Diplomatic Immunity and Inviolability ......................................................................................................... 15

4.8

Duty to Respect Laws of the Receiving State ............................................................................................ 16

4.9

Exemptions from Health Regulations ........................................................................................................... 17

Arrival and Departure ...................................................................................................................................... 18
5.1

Arrival and Departure of Ambassadors........................................................................................................ 18
5.1.1

Agrément ................................................................................................................................................................. 18

5.1.2

Initial Procedures ................................................................................................................................................ 18

5.1.3

Presentation of Credentials .......................................................................................................................... 19

5.1.4

Meetings with the Prime Minister .............................................................................................................. 19

5.1.5

Absences of an Ambassador ......................................................................................................................... 19

5.1.6

Non-Resident Ambassadors.......................................................................................................................... 19

5.1.7

Final Departure of Ambassadors ................................................................................................................ 20

5.2

Other Arrivals and Departures .......................................................................................................................... 20
5.2.1

General Remarks ................................................................................................................................................. 2035.2.2

Consular Officers ................................................................................................................................................. 20

5.2.3 Defence Attachés ................................................................................................................................................ 20
5.2.4 Initial Visits ............................................................................................................................................................. 21
5.2.5 International Organisations .......................................................................................................................... 21
5.2.6 Diplomatic List ...................................................................................................................................................... 21
6

7

8

Documents and Identification....................................................................................................................... 22
6.1

Visas................................................................................................................................................................................. 22

6.2

Personal Identity Cards ........................................................................................................................................ 22

6.3

System Identification Number .......................................................................................................................... 23

6.4

Electronic Identification ....................................................................................................................................... 23

6.5

Driver’s License.......................................................................................................................................................... 23

6.6Work Permits for Family Members.................................................................................................................. 24

6.7

Consular Identity Cards ........................................................................................................................................ 24

Health and Social Security ............................................................................................................................. 25
7.1

EEA Privileged Persons .......................................................................................................................................... 25

7.2

Non-EEA Privileged Persons ............................................................................................................................... 25

7.3

Local Staff..................................................................................................................................................................... 26

Labour Market ................................................................................................................................................... 27
8.1

Hiring of Domestic Service Staff ...................................................................................................................... 27

8.2

Working Family Members of Privileged Persons. .................................................................................... 27
8.2.1

EEA Family Member of an EEA Privileged Person .............................................................................. 27

8.2.2 EEA Family Member of a Non-EEA Privileged Person ...................................................................... 27
8.2.3 Non-EEA Family Member of an EEA Privileged Person ................................................................... 27
8.2.4 Non-EEA Family Member of a Non-EEA Privileged Person ........................................................... 28
8.3

Local Staff Labour Laws ........................................................................................................................................ 28

8.4

Au-Pairs ......................................................................................................................................................................... 29

8.5

Youth Mobility ............................................................................................................................................................ 2949Taxes and Duties .............................................................................................................................................. 30
9.1

Value Added Tax (VAT) ........................................................................................................................................... 30

9.2

Alcohol and Tobacco Taxes ................................................................................................................................ 31

9.3

Deposit on Beverage Containers ..................................................................................................................... 31

9.4

Fuel Taxes ..................................................................................................................................................................... 31

9.5

Customs Duties .......................................................................................................................................................... 32

9.6

Income Tax and Capital Gains Tax .................................................................................................................. 32

9.7Real Estate Taxes...................................................................................................................................................... 33

9.8

Honorary Consulate Tax Rules .......................................................................................................................... 33

9.9

Non-Resident Missions ......................................................................................................................................... 33

10 Motor Vehicles................................................................................................................................................... 34

11

10.1

Import and Purchase of a Vehicle .................................................................................................................. 34

10.2

Sale of Vehicle ........................................................................................................................................................... 34

10.3

Return of License Plates ...................................................................................................................................... 34

10.4

Parking ........................................................................................................................................................................... 35

Keflavik International Airport ....................................................................................................................... 36
11.1

Access to the Airport .............................................................................................................................................. 3611.2

CD Parking .................................................................................................................................................................... 36

11.3

Health Restrictions .................................................................................................................................................. 36

11.4

Security Checks ......................................................................................................................................................... 36

11.5

VIP Room ....................................................................................................................................................................... 36

12 Security.. ............................................................................................................................................................. 37
12.1

General Remarks ...................................................................................................................................................... 37

12.2

Armed Protection ..................................................................................................................................................... 37

12.3

Surveillance Cameras ............................................................................................................................................ 37

13 Honorary Consulates ....................................................................................................................................... 39
13.1

General Remarks ...................................................................................................................................................... 39

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13.2

Criteria for Establishing an Honorary Consulate .................................................................................... 39

13.3

Criteria for Appointment of an Honorary Consul ................................................................................... 39

13.4

Formalities ................................................................................................................................................................... 40

13.5

Change of Jurisdiction or Class......................................................................................................................... 41

13.6

Refusal and Withdrawal of an Exequatur ................................................................................................... 41

13.7

Privileges and Immunities ................................................................................................................................... 41

13.8

Consular Association .............................................................................................................................................. 42

14 Miscellaneous .................................................................................................................................................... 43
14.1

Antiques ........................................................................................................................................................................ 43

14.2

Boating ........................................................................................................................................................................... 43

14.3

Border Crossing ......................................................................................................................................................... 43

14.4

Cash Declaration ...................................................................................................................................................... 43

14.5

Childcare and Schooling ...................................................................................................................................... 43

14.6

Death of a Foreign National In Iceland ........................................................................................................ 44

14.7

Decorations and Medals....................................................................................................................................... 44

14.8

Defence Related Products ................................................................................................................................... 45

14.9

Diplomatic Clearance ............................................................................................................................................. 45

14.10

Elections ........................................................................................................................................................................ 45

14.11

Emergencies ................................................................................................................................................................ 45

14.12

Flags and Emblems ................................................................................................................................................. 45

14.13

Firearms ......................................................................................................................................................................... 45

14.14

Fishing ............................................................................................................................................................................ 46

14.15

Gifts .................................................................................................................................................................................. 46

14.16

Hiking .............................................................................................................................................................................. 46

14.17

Hunting .......................................................................................................................................................................... 47

14.18

Iceland's Name and Independence ............................................................................................................... 47

14.19

Import Restrictions.................................................................................................................................................. 47

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14.20

Importation of Live Animals ............................................................................................................................... 47

14.21

Legal Resources ........................................................................................................................................................ 47

14.22

Libel and Penal Laws ............................................................................................................................................. 48

14.23

National Anthem....................................................................................................................................................... 48

14.24

Off-Road Driving ....................................................................................................................................................... 48

14.25

Public Holidays .......................................................................................................................................................... 48

14.26

Public Radio and Television ............................................................................................................................... 49

14.27

Radio and Satellite Communications ........................................................................................................... 49

14.28

Real Estate Purchase.............................................................................................................................................. 49

14.29

Scientific Research .................................................................................................................................................. 49

14.30

Trade, Investments, Double Taxation, Air Services ................................................................................ 50

15 Annexes. .............................................................................................................................................................. 51
15.1

Annex 1 - Locally Employed Mission Personnel (see Section 8.3) .................................................. 51

15.1.1 Salaries and Other Working Terms............................................................................................................ 51
15.1.2 Payroll Related Payments and Deductions by Employers ........................................................... 51
15.1.3 Health Insurance ................................................................................................................................................. 53
15.1.4 Vacation.................................................................................................................................................................... 53
15.1.5 Sick days .................................................................................................................................................................. 53
15.1.6 Temporary Staff ................................................................................................................................................... 53
15.1.7 Termination ............................................................................................................................................................ 53
15.2

Annex 2 - Travel Facilitation Letter (see Section 6.2.) .......................................................................... 54

15.3

Annex 3 - Employment Authorization (see Section 6.6) ...................................................................... 55

15.4

Annex 4 - International Organisations et. al. (see Section 5.2.5) ................................................... 56

15.4.1 Offices With Diplomatic or Special Status............................................................................................. 56
15.4.2 Offices With Non-Diplomatic Status ......................................................................................................... 56
15.4.3 Parliamentary Organisations ........................................................................................................................ 61
15.4.4 Non-Governmental Organisations ............................................................................................................. 62

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15.5

Annex 5 - Tax Free Purchase of Alcohol and Tobacco (see Section 9.2).................................... 64

15.5.1 Alcohol ...................................................................................................................................................................... 64
15.5.2 Tobacco .................................................................................................................................................................... 64
15.6

Annex 6 - Legal Resources (see Section 14.21) ......................................................................................... 66

15.7

Annex 7 - Communication by Radio Transmitters (see Section 14.27) ........................................ 67

16 Forms…… ............................................................................................................................................................. 68
16.1.1 Form ES1 - Notifications to the MFA (see Sections 4.1, 4.3, 5.2, 6.2-3)..................................... 68
16.1.2 Form ES2 - Importation of Goods (see Sections 9.5, 9.9) .............................................................. 68
16.1.3 Form ES3 - Registration of Vehicle (see Section 10.1) ..................................................................... 68
16.1.4 Form ES4 - Removal of Vehicle from Registration (see Section 10.2) .................................... 68
16.1.5 Form ES5 - VAT Refund (see Section 9.1) ................................................................................................ 68
16.1.6 Form ES6 - Fuel Taxes (see Section 9.4) ................................................................................................. 68
16.1.7 Form ES7 - Alcohol Taxes (see Sections 9.2, 15.5) .............................................................................. 68
16.1.8 Form ES8 - ID-Card Foreign Honorary Consuls (see Section 6.7, 13.8) ................................... 68
16.1.9 Form ES9 - Temporary Work Permit (see Sections 4.6, 8.2) ......................................................... 68
17

Laws and Agencies ........................................................................................................................................... 69
17.1

Laws and Regulations Referred to.................................................................................................................. 69

17.2

Agencies and Bodies Referred to .................................................................................................................... 70

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2 Introduction
The aim of this handbook is to offer guidance and advice to diplomats andother members of diplomatic Missions and their families who are entitled toprivileges and immunities under the Vienna Convention on Diplomatic Relationsof 18 April 1961. The Convention has the force of law in Iceland (Act No. 16/71).
Many of the provisions contained in this handbook also apply to (a) consular

posts under the Vienna Convention on Consular Relations, which also has theforce of law in Iceland (Act No. 4/78), (b) international organisations (Act No.

98/92) and (c) defence personnel (Acts No. 110/51 and 72/07). Details of theirapplication can be ascertained by contacting the Protocol Department.

The handbook outlines in summary form how Iceland meets its obligations topersons accorded privileges and immunities and describes how Missions andindividuals may claim their various entitlements.

Entitled staff of diplomatic Missions should draw the attention of their family

members and domestic service staff to the contents of this handbook since it
concerns all persons entitled to privileges and immunities. Local staff should
be informed of provisions in the handbook relevant to them.

The provisions of this handbook are directed first and foremost to Missions

located in Iceland, but some provisions are relevant for non-resident Missions

accredited to Iceland. The Protocol Department provides further information onrequest.

Rules and regulations change from time to time and the information presented
herein is subject to change without prior notice.

Contributions to this handbook from Government agencies and Nordic protocol
departments are gratefully acknowledged.

Reykjavik, February 2022.

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3 The Protocol Department
3.1 Responsibilities

The main responsibilities of the Protocol Department in relation to the
Diplomatic Corps concern the following:• Ensuring that Missions and their staff are granted the privileges andimmunities to which they are entitled under the Vienna Convention• General enquiries on the application of the Vienna Convention, includingfrom foreign Missions, government agencies such as police andimmigration, solicitors and members of the public• Notifications of appointments, arrival and departure of members of

diplomatic Missions and their family members. The Department issues

identity cards and publishes a Diplomatic and Consular List on the MFA

website• General advice to Missions on ceremonial, protocol and precedence
queries, memorial services, and other related matters• Arranges for the attendance of heads of Missions at certain official

functions, including National Day celebrations (17 June), opening sessionsof the Althingi and the inauguration of the President of Iceland• Coordinates certain visits, including for security purposes and arranges
special access to airport facilities• Appointment procedures for honorary consuls in Iceland and abroad.

3.2 Contact Information

Contact information for the Protocol Department is as follows:• Postal and visiting address:

Ministry for Foreign Affairs (Icel. Utanríkisráðuneytið)Raudararstigur 25, 105 Reykjavik, Iceland• E-mail addresses:

Official correspondence: mfa@mfa.isInformal correspondence: protocol@mfa.is• Telephone number:

Mon-Fri 8:30-16:00: (+354) 545 9900 (GMT)• Website:www.government.is/ministries/ministry-for-foreign-affairs/protocol/

See also:••

MFA website:

https://www.government.is/ministries/ministry-for-foreign-affairs/
MFA on Facebook

website: facebook.com/MFAIceland

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•
•
•
•

February 2022

MFA on Twitter

website: twitter.com/MFAIceland
MFA on Instagramwebsite: www.instagram.com/utanrikisthjonustan/
MFA on Youtube

website: www.youtube.com/user/utanrikisraduneyti
MFA on Flikr

website: www.flickr.com/photos/utanrikisraduneyti/

3.3 Terminology

For the purposes of this Handbook, the following terms are used:

GOI: Government of Iceland.
MFA: Ministry for Foreign Affairs, Reykjavik, Iceland.
Mission: Embassy, Consulate General with career staff, Office or Representation,

including for an international organisation.

Mission member: Head of the Mission and members of the posted staff,

including diplomatic, administrative, technical staff and service staff.

Mission staff: Mission members and local staff.
PID: Personal identification number.
Privileged person: Mission members and others that enjoy extraterritoriality(privileges), including their families and (non-resident) domestic service staff.

SID: System identification number.
For more information see:••

GOI website - Legislation - Foreign Service of Iceland Act No. 39/71

GOI website - Publications - Reports of the Minister for Foreign Affairs

and International Development Cooperation to the Parliament.

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4 Status of Missions and Their
Staff
4.1 General Remarks

The status of foreign government Missions, international organisations andtheir staff in Iceland is governed by the provisions of the Vienna Convention on

Diplomatic Relations (1961), the Vienna Convention on Consular Relations (1963)and other agreements, as applicable. In addition, some privileges may beprovided on the basis of international practice, based on reciprocity.

The Vienna Convention is based on the premise that staff is posted at an
Embassy for a specific purpose. They fall into designated categories withvarying responsibilities, privileges and immunities.

Should a posted staff member change from one category to another duringhis/her posting, this change must be confirmed by the Ministry of Foreign

Affairs of the sending state.

All Mission personnel, their families and domestic service staff must be notified
to the MFA using Form ES1 (Notifications to the MFA), as will as any change intheir status. The same form is used for applications for ID/residence cards andsystem identification numbers (SIDs - see Section 6.3 - System Identification

Number).

4.2 Diplomatic Agents

A diplomatic agent is the head of a Mission or a member of the diplomatic staffof the Mission. Diplomatic agents should in principle be of the nationality of thesending state, cf. Article 8 of the Vienna Convention on Diplomatic Relations.

The MFA expects a diplomatic agent to be in possession of a valid diplomatic

passport, to hold a recognized diplomatic rank, to perform diplomatic functions
on a full-time basis and to be on normal rotation.

Article 1 in the Vienna Convention mentions different categories of members of
the staff of diplomatic Missions. The holders of the following ranks are

considered to be members of the diplomatic staff as defined in Article 1 (d) of

the Vienna Convention on Diplomatic Relations: ambassador, chargé d’affaires,
minister, minister counsellor, counsellor, first, second and third secretary,
attaché and assistant attaché.

A member of the staff of the Mission, who does not hold one of the diplomatic
ranks listed above, will as a general rule be considered as a member of theadministrative and technical staff of the Mission or the service staff.
For more information see:•

Vienna Convention on Diplomatic Relations, Article 1 (e).

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February 2022

4.3 Members of the Administrative and TechnicalStaff
The MFA expects members of the administrative and technical staff of theMission to perform their duties at the Mission on a full-time basis and to be inpossession of a diplomatic, official, or service passport issued by the sending

state. If the passport does not indicate the title/function of the staff member, acompleted Form ES1 (Notifications to the MFA) from the Mission must indicate
the staff member's title/function. Staff members who are part-time drivers or

assistants cannot be registered with the Protocol Department as members of
the administrative and technical staff of the Mission even if they perform
administrative and technical tasks.
For more information see:•

Vienna Convention on Diplomatic Relations, Article 1 (f).

4.4 Members of the Service Staff

The Vienna Convention on Diplomatic Relations defines members of the service
staff as those, who are in the domestic service of the Mission. These persons
are part of the staff categories (members of the Mission), who are posted

abroad by their county’s Foreign Service, and therefore obtain their permit tostay from the Protocol Department.

Members of the service staff recruited outside Iceland may be approved by the
MFA if the sending state:• Ensures that he/she leaves Iceland at the end of the tour of duty,
normally no more than five years• Confirms that the position concerned is a full-time position and• That it will be responsible for his/her health insurance, if applicable.

The MFA will not approve the following persons as service staff:• Those who have previously been employed by another Mission• Domestic staff of Mission personnel or• Those staying in Iceland on a temporary residence permit, e.g. as a
student or au pair.

Immunity in respect of acts performed in the course of their duties extends tomembers of the service staff of the Mission. Family members of the service staffof the Mission do not enjoy immunities under the Vienna Convention.

Personnel from a sending state needed for maintenance work, repair work,

construction work and the like at Embassies may obtain a temporary residence
and work permit from the MFA’s Protocol Department. Residence and work
permits will be granted for a limited period of time and a maximum of six

months. Requests for temporary residence permits and work permits must
include a short description of the maintenance work, repair work or

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construction work to be carried out as well as an indication of the time needed
for completing the work. It should be noted that - with few exceptions - it isillegal to work in Iceland without a work permit. A Schengen visa does notconstitute a work permit.

For more information see:•

Vienna Convention on Diplomatic Relations, Article 1 (g).

4.5 Domestic Service Staff

Before a non-local domestic service staff member (private servant) can obtain avisa to enter Iceland, a contract must be signed by both parties, certified by theMission as guarantor for expenses and approved by the Protocol Department.

The MFA issues ID/residence cards to domestic service staff working in thedomestic household of Mission members. The residence permit is issued for
two years at a time and the domestic service staff must pick up the ID-card

personally at the Protocol Department on which occasions the domestic service
worker will meet with a staff member of the Protocol Department.

Any diplomat planning to employ non-local domestic service staff in his/her

private household is requested to contact the Protocol Department for moredetailed information and guidance.
For more information see:•••

Section 6 - Documents and Identification

Section 8.1 - Hiring of Domestic Service Staff

Vienna Convention on Diplomatic Relations, Article 1 (h).

4.6 Local Staff

Missions can hire as locally employed staff persons who are already legal
residents in Iceland. Non-EEA nationals must for the duration of theiremployment have a residence permit issued by the Icelandic Directorate of

Immigration and a temporary work permit issued by the Directorate of Labour,
unless they are exempt from the requirement of a temporary work permit.
Nationals of countries within the EEA or EFTA do not require work permits.
Locally employed staff do not enjoy privileges and immunities. However,authorities must exercise their jurisdiction over locally employed staff in such amanner as not to unduly interfere with the performance of the functions ofMissions.

The MFA should be duly informed whenever a Mission recruits or terminates
engagement of locally employed staff.
For more information see:••

Section 8.3 - Local Staff Labour Laws

Annex 1 - Locally Employed Mission Personnel

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February 2022

Form ES9 - Temporary Work Permit

Vienna Convention on Diplomatic Relations, Article 38 (2), implemented
by Act No. 16/71••

Foreign Nationals' Right to Work Act No. 97/02, Article 22 (d)Foreign Nationals' Right to Work Regulation No. 339/05.

4.7 Diplomatic Immunity and Inviolability

The term “diplomatic immunity” covers both inviolability and immunity fromjurisdiction. Inviolability means that the Icelandic government may not takecoercive measures such as arrest or remand in custody of individuals (Article 29of the Vienna Convention on Diplomatic Relations), forced access to or seizureof buildings (Article 30) or seizure of goods and property. Icelandic courts are

not competent to try cases where the defendant enjoys immunity under Article
31 of the Vienna Convention on Diplomatic Relations. Only the sending state
can waive a person’s diplomatic immunity.

Under the Vienna Convention on Diplomatic Relations, the following premises
and persons are inviolable:• A Mission’s premises and its means of transport (Article 22)• A Mission’s archives and documents (Article 24)• A Mission’s official correspondence, the diplomatic bag and the
diplomatic courier (Article 27)• Diplomatic agents (Article 29), members of the administrative andtechnical staff of the Mission and members of their families forming partof their households (Article 37 (1) and Article 37 (2))• The private residences of diplomatic agents (Article 30) and members of
the administrative and technical staff of the Mission (Article 37 (2)) as
well as their papers, correspondence and property (Article 30 (2)).

Property is only inviolable when used by persons enjoying privileges andimmunities• Diplomatic agents and members of their families, who pass throughIceland, provided they are travelling to or returning from a post (Article
40)• Persons Enjoying Diplomatic Immunity.
According to the Vienna Convention on Diplomatic Relations, the following
persons enjoy diplomatic immunity:• Diplomatic agents (Article 31) and dependent family members forming
part of their households (Article 37 (1))

• Members of the administrative and technical staff of the Mission andmembers of their families forming part of their households (Article 37 (2))

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• Members of the service staff of the Mission, who are not nationals of or

permanently resident in the receiving state when performing acts in thecourse of their duties (Article 37 (3)).

Privileges and immunities of family members forming part of the household arein general considered to be derivative from those of staff members. The Vienna
Convention does not provide a definition of the term “family”. It is generally

agreed that the receiving state may formulate a reasonable definition in orderto specify, who may enjoy the privileges and immunities of this category of
persons. The MFA defines the term “family”, for the purposes of the Vienna
Conventions, as including:• A spouse, or cohabitant/partner, also partner of the same sex. Proofmust be provided of cohabitation prior to arrival in Iceland and• Unmarried children under 21 years of age who reside exclusively in thehousehold of the parent in question.

With special permission, unmarried children between the ages of 21 and 23 may
continue to enjoy privileges and immunities on condition that they are alreadyattending an accredited institution of higher learning (i.e. university or similar)
on a full-time basis in Iceland and remain part of the household of the

diplomat. In such cases, proof of enrolment must be presented to the MFA
together with the request for renewal of the child’s ID/residence card.

Other relatives may be accepted in some cases if they are clearly resident withand financially dependent upon the member of the Mission concerned and are
not engaged in paid employment. In certain cases, dependent parents who areresident with the member of the Mission may also be regarded as part of thehousehold. If members of diplomatic Missions wish to accredit relatives otherthan spouses and their children, they should notify such relatives to theProtocol Department, submitting the passport of the relative concerned andstating clearly that they wish such relatives to be accepted as members of thefamily forming their household. Each case is judged on its own merits.

4.8 Duty to Respect Laws of the Receiving State

The MFA expects all members of Missions and consular officers to fully respect
Icelandic laws and regulations during their stay in Iceland, cf. Article 41 (1) of
the Vienna Convention on Diplomatic Relations, which reads:

Without prejudice to their privileges and immunities, it is the duty of all
persons enjoying such privileges and immunities to respect the laws
and regulations of the receiving state. They also have a duty not tointerfere in the internal affairs of that state.

Diplomatic and consular immunity does not relieve diplomatic and consularpersonnel of the duty to discharge all private financial obligations incurred
during their stay in Iceland.

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Missions and their staff are strongly recommended to seek legal advice in orderto ensure clarity of legal obligations when employing staff, renting housing or
engaging in other significant commitments and if encountering problems

relating to contracts. Likewise, Embassies and international organisations arestrongly recommended to seek solutions outside the courts to possible
conflicts, if they are not ready to engage in a civil case before a court.

A diplomatic agent and his/her dependent family members, who are part ofhis/her household, enjoy the immunities from Icelandic jurisdiction specified inthe Vienna Convention. So does the administrative and technical staff and theirfamily members.

In accordance with Article 31 of the Vienna Convention, immunity from Icelandic
civil and administrative jurisdiction will not apply in relation to any

professional or commercial activity exercised by dependent family members.
In accordance with Article 41 of the Vienna Convention, it is the duty of all

persons enjoying privileges and immunities to respect the laws and regulationsof the receiving state. In case of serious criminal acts, the MFA will therefore ask
the sending state to waive the immunity of a diplomat involved in suchactivities, cf. Article 32 of the Vienna Convention. This general rule also applies
in relation to criminal activities performed by dependent family members in
relation to any professional or commercial activity.

Parking fees must be paid by privileged persons, also when the fee has notbeen paid and a parking control fee is demanded instead by parking

attendants. Please note that a parking fee is not a fine as defined in the Vienna
Convention.

4.9 Exemptions from Health Regulations

Mission personnel and their families are as a rule not exempted from healthrestrictions for travelling to and from Iceland, such as for Covid-19. Such

restrictions may include pre-registration, provision of health certificates and/or
quarantine. Information on such restrictions is provided on the Directorate of
Health and Covid.is websites. They list, inter alia, what types of vaccination

certificates are accepted and rules on work quarantine. Missions should apply

for work quarantines directly to the Directorate of Health with copy to the MFA(mfa@mfa.is).

For more information see:
•

•
•
•

Vaccination certificates

Work quarantine
Covid.isDirectorate of Health.

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5 Arrival and Departure
The Protocol Department shall be notified as soon as possible by verbal note of
the arrival and final departure of members of Diplomatic Missions in residence,

members of their families and their domestic service staff, any change in theirstatus, as well as the recruitment and termination of local staff.

5.1 Arrival and Departure of Ambassadors
5.1.1

Agrément

The request for agrément for ambassadors must be submitted to the Protocol

Department with a verbal note from the sending state through the Embassy ofthe sending state. An updated CV in English, including date of birth, should be
enclosed. It usually takes 2-4 weeks to process requests for agrément, except

during the summer months when it may take longer.
5.1.2

Initial Procedures

An ambassador designate (agréé/e) will be met on first arrival in Iceland by arepresentative of the Protocol Department, provided that the MFA has been
notified in advance of the date and hour of the arrival, and that the arrival
takes place from Monday to Friday between 9 a.m. and 5 p.m.

The Chief of Protocol will receive the ambassador designate on the morning of
the presentation of credentials to the President of Iceland. At this time, thecopies of letters of credence and recall (with an English or French translation
where necessary) are presented.

If requested, the MFA will organise meetings with the Permanent Secretary ofState and other senior officials. A programme for these appointments and forthe presentation of credentials is transmitted to the ambassador designate
before the day of the ceremony.

An ambassador designate may visit staff of the MFA as well as the Dean of the
Diplomatic Corps and other resident heads of Mission. However, until thecredentials have been presented to the President of Iceland, the ambassador
should refrain from making other calls. In particular he should refrain frommeetings with and events attended by:• The President of Iceland• Government Ministers and• Members of the Althingi.

If special events or urgent matters make it necessary, the designated head ofMission may pay other visits in the company of the chargé d’affaires of the
Embassy.

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5.1.3

February 2022

Presentation of Credentials

The Protocol Department organizes the presentation of credentials incooperation with the Office of the President of Iceland. At the agreed time theChief of Protocol arrives at the ambassador agréé/e’s residence (hotel, in caseof non-resident ambassdor) and escorts him or her to the official resident of

the President at Bessastadir, approximately a 15-minute drive from Reykjavík.

The agréé/e's spouse and members of the Embassy's diplomatic staff areinvited to be present. The dress code for the occasion is dark business suit orafternoon dress or, if preferred, national dress or diplomatic uniform.

A newly appointed ambassador can request to make a courtesy call on the
Minister for Foreign Affairs after the presentation of credentials to the
President.

5.1.4 Meetings with the Prime Minister

The Prime Minister generally does not meet with foreign ambassadors or

representatives of international organisations, except in special cases, such asif they have been instructed to deliver a message from the leader of thecountry in question and the message is of such a nature that such meeting isnecessary. Requests for such meetings shall be addressed to the Protocol

Department of the MFA by verbal note. The Department informs its liaison at

the Prime Minister's Office of such requests and make a proposal whether suchmeeting should be held, after having consulted the MFA's respective
departments, as necessary.

The Prime Minister holds an annual briefing with foreign ambassadors

accredited to Iceland on the Government's priorities. The meeting is usually

held at the beginning of the year in consultation with the Protocol Departmentof the MFA.

5.1.5 Absences of an Ambassador

During the absence of the accredited head of Mission and after final departure,a chargé d’affaires a.i. (ad interim) shall act provisionally as head of theMission. The name of the chargé d’affaires a.i. should be notified by the head ofMission before the latter’s departure. If such notification is not possible, theappointment of the chargé d’affaires a.i. should be notified by the Ministry ofForeign Affairs of the sending state to the Ministry of Foreign Affairs of thereceiving state, since under Article 19 of the Vienna Convention on Diplomatic
Relations, a chargé d’affaires a.i. may not notify his/her own appointment.
5.1.6 Non-Resident Ambassadors

The same procedures for the presentation of credentials apply for resident andnon-resident ambassadors.

A non-resident ambassador must have presented his credentials where he/she
has official residence before a request for agrément in Iceland can be19

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February 2022

processed. The date of the presentation of credentials in the residing stateshould be communicated to the Protocol Department by verbal note.

The Protocol Department should be informed of visits by accredited non-resident ambassadors. The Department will usually inform senior officials of

the MFA of such visits, as well as of the presentations of credentials. They may

request meetings with non-resident ambassadors to discuss issues of common

interest.
5.1.7

Final Departure of Ambassadors

The Protocol Department should be notified of the final departure of a resident
ambassador by a verbal note at least three weeks in advance. The Department
will upon request ask for an audience with President of Iceland for the

departing ambassador. At the agreed time, the head of Mission and his/her

spouse will make a call on the President, usually at the official residence. MFA
staff are usually not present on this occasion. The Minister for Foreign Affairs,
or a senior MFA representative on the Minister’s behalf, will host a farewelllunch for a resident ambassador and his/her spouse before their departure.

5.2 Other Arrivals and Departures
5.2.1

General Remarks

Notifications for arrivals, departure and change of status of Mission staff should

be made by verbal note accompanied by Form ES1 - Notifications to the MFA. A

departing member of a Mission, his/her family members and domestic service
staff are expected to leave Iceland within three months of the formal

notification of the end of tour date. If, for exceptional reasons, a member of a
Mission wishes to stay longer than three months, a request should should bemade to the Protocol Department in advance by verbal note.

It is not required to notify the engagement of a trainee staying less than threemonths at a Mission.

5.2.2 Consular Officers

The names of members of a diplomatic mission assigned to the consularsection or otherwise charged with the exercise of the consular functions of themission shall be notified to the MFA (Article 11 of the Vienna Convention on
Consular Relations).

5.2.3 Defence Attachés

The name and curriculum vitae of defence/military attachés should besubmitted to the Protocol Department for approval in accordance with Article 7of the Vienna Convention on Diplomatic Relations no less than one month prior
to the date of commencement of his/her tour of duty.

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5.2.4 Initial Visits

Heads of defence offices and defence/military attachés are invited to call upon
the Director-General of the Directorate for Security and Defence at the MFA

upon arrival.

5.2.5 International Organisations

A list of international organisations and other bodies represented in Iceland isshown in Annex 4 - International Organisations.

For more information see:•

MFA website - Principal International Organisations of Which Iceland is

a Member (Icel.)•

Immunities and Privileges of International Organisations Act No. 98/92.

5.2.6 Diplomatic List

Embassy members holding a diplomatic passport and are diplomatic,

administrative or technical staff, and their spouses, are normally included in

the Diplomatic List and Consular List. A Mission can request that a privileged
person be excluded from the list.
For more information see:•

MFA website - Protocol - Diplomatic List.

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February 2022

6 Documents and
Identification
6.1 Visas

Mission staff, their families and domestic service staff who require a Schengenvisa for entry into Iceland should apply for a visa prior to their first entry.
Nationals from the following countries are exempted from this visa
requirement:• EEA/EFTA countries, including the Faroe Islands and Greenland and• Countries whose citizens are not required to obtain a Schengen visa inorder to enter any member country of the Schengen Area for tourism orbusiness purposes.

Please note that a member of the Mission may not enter Iceland for the
purpose of taking up his/her duties on an ordinary Schengen visit visa.

Holders of diplomatic passports from China and the Russian Federation, as well
as holders of diplomatic and service passports from India need a visa for initialentry, but are exempted once they have been issued identity cards by the MFA.

In exceptional circumstances, the Protocol Department may be able to arrange
an exemption from the visa requirement for initial entry.
For more information see:•Directorate of Immigration - Who does not need a visa.

6.2 Personal Identity Cards

Once in Iceland, privileged persons may be issued identity (ID) cards by the MFA
Protocol Department. These are equivalent to a residence permit and are used
for foreign travel instead of a visa. To facilitate such travel, privileged persons

may upon request be issued a travel facilitation letter by the MFA. See Annex 2 -Travel Facilitation Letter.

For Embassies, red (diplomatic) ID-cards are issued to heads of Missions andmembers of the diplomatic staff and to their family members holding

diplomatic passports. In the case of non-resident Missions accredited to

Iceland, identity cards are only issued to heads of Mission and their spouseupon request.

Blue ID-cards are issued to members of administrative, technical and service
staff and to their family members, as well as domestic service staff, holding
service, official or regular passports.

Applications for identity cards should be submitted to the Protocol Department
by means of a verbal note together with a:22

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February 2022

Completed ES1 form

Passport photograph andApplicant's passport.

If an ID-card is lost or stolen it should be reported to the Protocol Department

so that a replacement can be issued. ID-cards must be returned to the Protocol
Department at the end of a posting.
For more information see:••

Section 13 - Honorary Consulates

MFA website - Protocol - Forms.

6.3 System Identification Number

To live and work in Iceland it is necessary to be issued an identification

number. There are two types used in Iceland, personal identification numbers(PIDs, Icel. Kennitala, Kt. for short) used for permanent residents and system
identification numbers (SIDs, Icel. Kerfiskennitala, Kkt. for short) used for

temporary residents, including privileged persons.

Privileged persons and their families can request a system identification

number through the Protocol Department using Form ES1 - Notifications to the

MFA. There is no minimum age. They are issued by Registers Iceland (Icel.

Þjóðskrá).

It should be noted that not all service providers and agencies that use personal
identification numbers, such as schools and pharmacies, also purchase accessto system identification numbers. In January 2022, a solution to thisinconvenience was being sought.
For more information see:•

MFA website - Protocol - Forms.

6.4 Electronic Identification

To live and work in Iceland it is also necessary to be issued electronic

identification means which are usually inserted into a mobile telephone.

Privileged persons can apply for electronic identification through many of thecommercial banks or directly from the issuing agent, Audkenni. A system

identification number and mobile number registered in Iceland are required.
For more information see:••

Registers Iceland
Audkenni (Icel.).

6.5 Driver’s License

Diplomats and other privileged persons may drive vehicles in Iceland to theextent their foreign driver´s license allows. Such persons may also obtain an
Icelandic driver´s license if they:23

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February 2022

• Complete the necessary requirements• Do not have another valid driver‘s license and• The MFA certifies that their temporary residence is in Iceland (Article 12
of Directive 2006/126/EC).

For more information see:••

Section 10 - Motor Vehicles

Regulation on Driver‘s Licenses No. 830/11, Chapter VII (Icel.).

6.6 Work Permits for Family Members

As a general rule work permits are required for family members of privileged

persons to work in Iceland, but there are exceptions explained in Section 8.2 -Working Family Members of Privileged Persons.

The Protocol Department issues temporary work permits for family members ofprivileged persons as necessary.

Children under 18 do not require work permits. The same applies to persons
working outside the general labour market, such as at the Reykjavik Work

School (Icel. Vinnuskóli Reykjavíkur), which provides summer work for youths.

Children of privileged persons can work at the Work School without a work
permit.

For more information see:•

Section 8.2 - Working Family Members of Privileged Persons.

6.7 Consular Identity Cards

Honorary consuls in Iceland may be issued an ID-card once the exequatur has
been granted. A request to this effect should be submitted through a verbal
note to the Protocol Department by the Embassy together with:• A copy of the honorary consul's passport (or driving license/national IDcard)• A photo (standard passport photo) and• A completed Form ES8 - ID-card Foreign Honorary Consul.

ID-cards are normally issued for a period of four years can be renewed uponrequest from the Embassy.
For more information see:••

Section 13 - Honorary Consulates

Form ES8 - ID-Card Foreign Honorary Consuls.

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February 2022

7 Health and Social Security
According to Article 33 of the Vienna Convention on Diplomatic Relations,diplomatic agents are exempt from social security provisions which may be inforce in the receiving state. Accordingly, diplomats and other privileged persons
are not covered by the various Icelandic social security schemes (e.g. medicalcare), and it is assumed that the sending state defrays these costs or insuresthe employees and their families. However, this exemption does not apply tocertain domestic service staff, cf. the Vienna Convention on Diplomatic
Relations, Article 33 (2) and (3), see below.

In case of accidents and acute illness, however, any foreigner in Iceland will be
admitted to a public hospital’s emergency ward.

Further details on public health coverage for privileged persons are provided
below, including domestic service staff.

For more information on social security see:•Annex 1 - Locally Employed Mission Personnel.

7.1 EEA Privileged Persons

Diplomats and other privileged persons that are nationals of the member statesof the Agreement on the European Economic Area (EEA), the Convention

Establishing the European Free Trade Association (EFTA), Greenland and theFaroe Islands can obtain the same access as nationals to the public health caresystem in Iceland. The same applies for their spouses, partners and children
under 18. This is provided that they are entitled to public health care in thesending state and have a European Health Insurance Card (see below). Persons
covered may have to pay generally applicable contributions to the health careservice provider, for instance the personal cost-sharing amounts decided by theauthorities in question when visiting a doctor.

The European Health Insurance Card (a blue ES-card) gives access to medicallynecessary state-provided healthcare during a temporary visit/stay in another

EU/EEA country and Switzerland. They are valid for privileged persons who areseconded by their government to work at a diplomatic Mission in Iceland.

For more information see:•

Icelandic Health Insurance (IHI).

7.2 Non-EEA Privileged Persons

Privileged persons and their families not covered by the EEA Agreement orother agreements above are not covered by Icelandic health insurance and areencouraged to take out private health insurance. When visiting a doctor or

hospital they are advised to take their passports and proof of insurance withthem. The hospital will normally send a bill to the insurer upon the completion25

Diplomatic Handbook

February 2022of medical services. If the person does not have insurance, the hospital will
require payment when services are rendered.

Domestic service staff are not covered by public health insurance and musthave private health insurance that are:
• Foreign nationals• Only employed by Mission members• Not permanent residents in Iceland and• Have health insurance coverage in the sending state

7.3 Local Staff

Locally employed Mission personnel that are permanent residents and pay
taxes in Iceland qualify for public health insurance benefits.
For more information see:
•

•
•
•

Section 4.6 - Local Staff

Annex 1 - Locally Employed Mission Personnel

Icelandic Health Insurance (IHI)

Health Insurance Act No. 112/08, Article 13.

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8 Labour Market

8.1 Hiring of Domestic Service Staff

Domestic service staff employed by Mission members are exempt from a work

permit requirement.

A contract for the hiring of domestic service staff must respect a number ofminimum requirements concerning working hours, salary, board and lodging,normally at the employer’s residence, existence of bank account, insurances,holidays, sickness, return ticket etc.

The maximum period for the contract may not be longer than the diplomat’s

residence permit / expected stay. In any event the contract must come to an
end when the diplomat leaves the country.
For more information see:••

Section 4.5 - Domestic Service Staff

Section 6 - Documents and Identification.

8.2 Working Family Members of Privileged Persons.
As a general rule, working in Iceland does not grant family members ofprivileged persons working in Iceland social benefits, including health benefits,

but there are exceptions, see Section 7 - Health and Social Security.

Family members of privileged persons must pay income tax in Iceland and do
not enjoy immunity from civil and administrative jurisdiction in the case ofactions relating to professional or commercial activity exercised by them, see,e.g., Vienna Convention on Diplomatic Relations, Articles 31 (1) (c) and 34 (d), cf.
Article 37.

8.2.1 EEA Family Member of an EEA Privileged Person

Nationals of the Contracting Parties of the Agreement on the European

Economic Area (EEA), the Convention Establishing the European Free Trade

Association (EFTA) and Greenland and the Faroe Islands, may work in Iceland

without obtaining a work permit. The same applies if they are family membersof privileged persons posted in Iceland. They may also work as self-employed /independent contractors.

8.2.2 EEA Family Member of a Non-EEA Privileged Person

An EEA family members of a non-EEA privileged person does not require a work
permit.

8.2.3 Non-EEA Family Member of an EEA Privileged Person

A non-EEA family members of an EEA privileged person does not require a work
permit.

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February 2022

8.2.4 Non-EEA Family Member of a Non-EEA Privileged Person

The Foreign Nationals Right to Work Act (No. 97/02, Article 18) provides that a

temporary work permit may be granted to spouses or cohabiting partners of

foreign Embassy officials and the officials’ children under the age of 21 underan agreement between Iceland and other states. This rule applies to non-EEA

family members of non-EEA privileged persons.

Canada, India and the United States have concluded such agreements with

Iceland (negotiations were ongoing with the United Kingdom in January 2022).

Upon application the Protocol Department will issue family members temporary

work permits, see Form ES9 - Temporary Work Permit. A signed contract must be

submitted before the temporary work permit is issued.

With regard to the Agreement between Iceland and the United States on

Employment of Dependents of Official Employees, the MFA will upon request

issue an "Employment Authorization“ for the person involved. When the nameof the employer is known, the MFA issues a temporary work permit, as is thepractice on the Icelandic labour market. See also Annex 3 - Employment

Authorization.

Non-EEA family members of non-EEA Privileged Persons, who are holders of

temporary work permits, are not allowed to work as self-employed /independent contractors. Although they must pay income tax, they do not

qualify for benefits under the Icelandic national health insurance system unlessthey register as permanent residents in Iceland.
For more information see:
•

•
•
•
•
•

Section 7 - Health and Social Security

Form ES9 - Temporary Work Permit

Directorate of Labour

Directorate of Immigration

Foreign National's Right to Work Act No. 97/02
Foreign Nationals Act No. 80/16.

8.3 Local Staff Labour Laws

Mandatory provisions of the labour laws must be adhered to for locally

employed staff. This includes mandatory terms of employment found in generalcollective wage agreements. It is recommended to obtain assistance from alawyer accredited in Iceland when drawing up employment contracts.
For more information see:•••

Section 4.6 - Local Staff

Annex 1 - Locally Employed Mission Personnel

Vienna Convention on Diplomatic Relations, Article 38 (2), implemented
by Act No. 16/71•

Foreign Nationals' Right to Work Act No. 97/02, Article 22 (d)28Diplomatic Handbook•

February 2022

Foreign Nationals' Right to Work Regulation No. 339/05.

8.4 Au-Pairs

Iceland issues residence permits for au-pairs aged 18-25. Restrictions apply as
to working hours, etc.

For further information see:•Directorate of immigration - Residence Permits on Grounds of Au-PairPlacement•

Foreign Nationals Act No. 80/16, Article 68.

8.5 Youth Mobility

Iceland has concluded agreements on youth mobility schemes that allow

working holiday based residence permits. Present legislation covers applicants
aged 18-30 years for a one year stay. Once legislative changes are in place

coverage will extend to 30 years og age and a two year stay. Agreements havebeen concluded with Japan and the United Kingdom. In January 2022
negotiations were ongoing with Canada.
For more information see:••Directorate of Immigration

Foreign Nationals Act No. 80/16, Article 66.

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9 Taxes and Duties
9.1 Value Added Tax (VAT)

According to Article 34 of the Vienna Convention a diplomatic agent shall be
exempt from all dues and taxes ... except indirect taxes of a kind which arenormally incorporated in the price of goods or services ..., e.g. value added tax(VAT).

The VAT, which at present in Iceland is either 24% or 11%, the equivalent of

19.35% and 9.91% of the retail price, is under current legislation (the VAT Act No.
50/88) reimbursed to resident diplomatic Missions and their diplomatic staff(and technical and administrative personnel) for both goods and services. The

reimbursement is made as a matter of courtesy and based on reciprocity to theextent stipulated in applicable regulations. Missions and diplomats from states
which do not reimburse VAT to Icelandic Missions or diplomats will not receive
reimbursements.

A minimum amount of ISK 13.000 (including VAT) applies for each invoice forreimbursement. The full amount must be paid at the same time. There is no

minimum for each item on the invoice. The time period for purchases can be

one calendar month. For example a diplomat can arrange for monthly billingfor fuel in order to meet the minimum.

The purchases must be reasonable in quantity and meant to cover actual
needs for the Missions, the diplomatic staff and their dependent family
members residing in Iceland only.

VAT is reimbursed on purchases of goods and services which have been boughtin Iceland and are not mentioned in the list of non-exemptions.
VAT is not reimbursed on the following items:• Foodstuffs other than alcohol• Antiques• Auction items• Gift certificates and gift items• Road tolls• Goods and services for recreational purposes (e.g. tickets to cinemas,
theatres, exhibitions, recreational books, games etc.)• Membership fees for clubs and associations• Medicines• Construction, renovation and maintenance costs for housing owned by aprivileged person or member of his/her family. Such costs are
considered an investment• Payments in insurance cases, when the purchase is covered by aninsurance company or other entity.

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Applications for reimbursement of VAT and alcohol tax should be submitted to
MFA using Form ES5 (VAT Refund), accompanied by the relevant invoices. Suchinvoices shall be consistent with the provision of Article 20 of the VAT Act No.
50/88 (with subsequent amendments).

Claims for reimbursement of any taxes and duties must be endorsed by thehead of Mission and stamped with the Mission's official stamp. Special

arrangements apply for defence personnel not accredited to a Mission.
Claims for refunds are processed on a quarterly basis (on 1 February, May,
August and November).

For more information see:••

MFA website - Protocol - Forms

GOI website - Value Added Tax Act No. 50/88 (with subsequent

Amendments, last updated 2010).

9.2 Alcohol and Tobacco Taxes

Resident diplomatic Missions and diplomatic staff have several options forpurchasing tax free alcohol and tobacco. They can:•Import themselves tax free, see Section 9.5 - Customs Duties• Purchase tax free from private wholesalers that have stocks in bonded
warehouses (the same rules apply as for imports)• Purchase from the State Alcohol and Tobacco Company (Icel. ÁTVR) andget refunded, see Form ES7 - Alcohol Taxes• Purchase tobacco from private retailers, in which case only the VAT isrefunded.

For more information see:•••Annex 5 - Tax Free Purchase of Alcohol and Tobacco

MFA website - Protocol - Forms

GOI website - Regulation on the Refund of Value Added Tax and Alcohol

Tax to Foreign Diplomatic Agents No. 957/17, as amended.

9.3 Deposit on Beverage Containers

Diplomatic Missions are exempted from paying the deposit that is applied forenvironmental reasons on beverage containers at import, but it must be paid

when purchasing beverages that have already been imported. Such deposit canbe reclaimed when the empty containers are returned at recycling stations.
Missions are requested not to reclaim deposits on beverage containers forwhich no deposit was paid.

9.4 Fuel Taxes

Taxes on fuel purchases for diplomatic vehicles (with green license plates) arerefunded through the MFA. There is no minimum purchase for refunding of
excise taxes on fuel, only the VAT.

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Applications for reimbursement should be submitted to the MFA, Form ES6 -Fuel Taxes.

For more information see:••

MFA website - Protocol - Forms

Regulation on Reimbursement of the General and Special Excise Tax on
Gasoline to Diplomatic Agents No. 327/03, as amended•

Regulation on Reimbursement of the Diesel Tax to Diplomatic Agents
No. 398/05, as amended.

9.5 Customs Duties

Diplomatic Missions in Iceland and their diplomatic staff (including

administrative and technical staff) may import goods for official or personal use
free of customs duties.

Requests for duty free imports should be made directly to the Directorate of
Revenue and Customs (Icel. Skatturinn), except for automobiles, alcohol andtobacco, which should be directed to the MFA, see Form ES2 - Importation ofGoods.

For more information see:•••

MFA website - Protocol - Forms

Customs Act No. 88/05, as amended, Article 4 (Icel.)

Certain Preferential Customs Treatment Regulation No. 630/08 (updated2010), Chapter VII - Preferential Customs Treatment Due to Diplomatic or
Consular Relations.

9.6 Income Tax and Capital Gains Tax

Diplomatic Missions are exempt from paying income tax and capital gains tax inIceland. The same applies for diplomats and other privileged staff, except for
local income, such as payments from domestic parties. This is common for

spouses and children working locally in Iceland. Provisions of double-taxations
agreements may apply.

Capital gains from foreign currencies are taxed in Iceland. Deductions are madeby the local banks unless the bank informed that the account owner is

exempted. For this the Mission can submit a confirmation letter to the bank. If
the tax has been collected, a reclaim form can be submitted.
For more information see:•••Form RSK. 5.43 - Application for a Refund of Taxes Paid

Income Tax Act No. 90/03 (updated 2010), Articles 3 and 4

Withholding of Tax on Financial Income Act No. 94/96 (updated 2010),

Article 2.

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9.7 Real Estate Taxes

Premises owned by foreign states for use of diplomatic Missions and their staff

are exempt from real estate tax collected by municipalities. If the land is ownedby the municipality, a land lease fee is collected by the municipal authorities.
Missions are not exempted from paying municipal dues, in so far as the dues
represent payment for services, e.g. electricity, water, garbage collection etc.

If a Diplomatic Mission rents premises, there is no dispensation from real estatetaxes, which must be paid by the property owner.

9.8 Honorary Consulate Tax Rules

Honorary consuls are exempt from taxes on remuneration and emoluments

they may receive from the sending state for the performance of their consularfunctions.

Alcohol and tobacco taxes are refunded to Honorary Consulates for official use
as confirmed by the relevant Mission by verbal note.

9.9 Non-Resident Missions

The value added tax (VAT) is not refunded to non-resident diplomatic Missions
and accredited diplomatic staff (and technical and administrative personnel)

for purchases in Iceland. However, refunds on purchases for official use can bemade through a domestic bank account, for example if there is a local
consulate.

All travellers, including non-resident diplomats, can obtain a VAT refund on
goods when returning with their purchases abroad.

Non-resident Missions are exempted from alcohol and tobacco taxes on theimportation of alcoholic beverages and tobacco, including purchases fromwholesalers using bonded warehouses, see Form ES2 - Importation of Goods. If

the taxes have been paid, a refund may be possible through a domestic bankaccount, such as one used by a local consulate.

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10 Motor Vehicles

10.1 Import and Purchase of a Vehicle

Missions and their diplomatic personnel may import motor vehicles tax-free for
their own use. The same applies when purchasing from a local automobile
importer or agency.

Vehicle purchases by administrative and technical staff are limited to one upon
arrival.

Missions and diplomats are provided with diplomatic plates. Such automobiles
should only be used by Mission personnel, their families and domestic staff.

For tax-free purchase of an automobile a completed Form ES3 (Registration of a

Vehicle) should be submitted to the MFA, see below.

The MFA processes the form and sends copies to the Icelandic Transport

Authority (Icel. Samgöngustofa), the Reykjavik Metropolitan Police (Icel.

Lögreglan á höfuðborgarsvæðinu) and, together with the Customs Declaration,
to the Directorate of Revenue and Customs (Icel. Skatturinn).

Third party liability insurance is compulsory. The vehicle must be inspected
regularly by an authorized vehicle inspection service.
For more information see:•

MFA website - Protocol - Forms.

10.2 Sale of Vehicle

Diplomatic vehicles may be sold at any time. In case of a sale to a person who
does not enjoy tax-free privileges, the buyer is responsible for payment of allimport taxes, which are adjusted depending on the age of the vehicle, i.e. theperiod when the vehicle was first registered in Iceland until the time of tax
payment.

When a diplomatic vehicle is sold, whether in Iceland or abroad (or if the ownerwishes to have the vehicle destroyed), a completed Form ES4 (Removal of a

Vehicle from Registration) should be sent to the MFA. The MFA copies the

Icelandic Transport Authority, the Reykjavik Metropolitan Police and the Tax
Authority.

10.3 Return of License Plates

Icelandic diplomatic license plates must be returned to the Icelandic Transport
Authority after use. If the plates are exported with the car, it is sufficient thatthe foreign registering authority confirm in writing to the Icelandic Transport

Authority that the license plates have been destroyed. The plates may also behanded over to an Icelandic Mission abroad.

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10.4 Parking

The City of Reykjavik allocates two parking spaces to each Mission for their own

use.

A marked parking space for use by Missions is available next to the MFA.
Mission staff are required to observe all traffic laws in Iceland, including local
parking regulations. Parking fees and surcharges are seen as a service charge
and must be paid.

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11 Keflavik International
Airport11.1 Access to the Airport

The Protocol Department coordinates special access for Mission personnel

inside Leifur Eiriksson Air Terminal at Keflavik International Airport. Missions
can request the Protocol Department for access for up to five persons. Once

listed, Missions can request airport authorities (Isavia) for access for these fivepersons, given at least 24 hours' notice.

11.2 CD Parking

Parking procedures for vehicles with CD registration plates at the Leifur

Eiríksson International Air Terminal are as follows: A number plate recognition
system is installed at the P1 parking area in front of the departure terminal of

the airport. It enables free and open access for all vehicles with CD registration
plates for up to three hours.

11.3 Health Restrictions

As a general rule no exemptions are made from health restrictions forprivileged persons.

11.4 Security Checks

Security checks at the airport applies to everyone, including diplomats andother posted staff members. According to common international standard,

security screening is not considered as being contrary to the regulations on

diplomatic inviolability under the Vienna Convention on Diplomatic Relations(Article 36 in particular).

Diplomatic mail is exempted from inspection in accordance with provisions of
the courier certificate.

11.5 VIP RoomInformation may be obtained from the Protocol Department.

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12 Security

12.1 General Remarks

Icelandic authorities are responsible for the protection of Missions and theirstaff. The Protocol Department coordinates protection of diplomats anddiplomatic premises, security arrangements for official and private VIP visitsand security for international conferences.

A Diplomatic Protection Liaison Unit at the National Police Commissioners
Office (Icel. Ríkislögreglustjóri) ensures that Diplomatic premises receive

adequate protection. In case of urgency Missions should contact 112 Emergency,
the single emergency number in Iceland, representing all the response parties

to accidents, fire, crime, search, rescue and natural disasters on land, at sea, orin the air.

The Department also coordinates arrangements with police in connection withdemonstrations outside Missions or in connection with visits and conferences.

Police authorities are not entitled to prohibit demonstrations outside Missions
unless this is necessary for the preservation of public order or for traffic
requirements.

Missions are expected to insure their buildings and their contents against
damage, including that resulting from vandalism unless they own theirpremises and choose to act as their own insurers. In case of politically related

vandalism this should be reported both to police authorities and to the MFA byverbal note.

12.2 Armed Protection

The carriage of firearms by security officers accompanying VIPs during a visit
requires the approval of the relevant Icelandic authorities. The Protocol

Department should be notified well in advance by verbal note of the names andpassport details of protection officers, as well as their firearms and otherequipment. As a general rule, protection officers are accompanied by Icelandic
police officers during VIP visits.

12.3 Surveillance Cameras

Camera surveillance by Missions must comply with Icelandic legislation on dataprotection. As a general rule, the presence of security cameras must be clearlymarked and they may not cover public streets or sidewalks. It should be notedthat as a general rule only police authorities may undertake surveillance ofsuch public areas. For guidance on camera surveillance Missions should contact
the Data Protection Authority (Icel. Persónuvernd) directly which is the
responsible authority for these matters.
For more information see:•

Data Protection Authority

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Data Protection and the Processing of Personal Data Act No. 90/18,

Article 14 (Electronic Surveillance)••

Rules on Electronic Surveillance No. 837/06

EU Regulation on the Protection of Natural Persons with Regard to theProcessing of Personal Data No. 2016/679••

European Data Protection Board (EDPB)EDPB Guidelines No. 3/2019 on Processing of Personal Data throughVideo Devices.

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13 Honorary Consulates
13.1 General Remarks

Under Article 4 of the 1963 Vienna Convention on Consular Relations "aconsular post may be established in the territory of the receiving State onlywith that State's consent. The seat of the consular post, its classification andthe consular district shall be established by the sending State and shall be

subject to the approval of the receiving State." Article 1(2) of the Conventiondifferentiates between career consular officers and honorary consular officers.
Chapter III (Articles 58-68) of the Convention contains provisions that relatespecifically to the latter.

13.2 Criteria for Establishing an Honorary Consulate
Criteria applied when considering a request for the establishment of an
Honorary Consulate in Iceland:••

There should be an identified need for the provision of consular services

A consular post should preferably be established in a town, not in a ruralarea•

If a country does not have a diplomatic mission in Iceland it isrecommended that a consular post be established in the capital•

The consular district may comprise the whole of Iceland or one orseveral municipalities.

13.3 Criteria for Appointment of an Honorary Consul
A nominee for honorary consul should:• Be a reputable, well-established and self-supporting person with anunblemished record and a well-developed network of contacts in Iceland

as well as the country he/she will represent• Be professionally active;• Not hold an office in the GOI, a municipality or the Althingi• Hold Icelandic citizenship or residence permit• Reside in the proposed consular district• Provide an office in the consular district regular office hours, telephoneand email.

Given the current ratio of women heads of consular missions in Iceland, female
nominees are encouraged.

If the head of an Honorary Consulate is unable to carry out his/her functions or

if the position is vacant, an acting head may provisionally be appointed. As ageneral rule in such cases, the MFA must be notified in advance.

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13.4 Formalities

Diplomatic Missions should submit a request for the approval of an

appointment of a honorary consul by verbal note to the MFA. The note should
include:• The full name of the nominee• The consular class• The consular district(s) concerned• The seat of the consular post

• A curriculum vitae of the honorary consul designate• A police record certificate (Icel. Sakavottorð). The certificate can beobtained from the local district commissioner (Icel. Sýslumaður) and a• A statement of cases listed in the police system (Icel. Yfirlit um

skráningar um viðkomandi í lögreglukerfinu). This statement must be

obtained by the consul designate in person from the National Police
Commissioner's Office.

If the person is considered suitable, a verbal note will be sent to the Embassy

informing that the Ministry has no objection to the appointment and requestinga letter of commission.

Following the appointment of the honorary consul, a second verbal note should
be sent to the MFA that includes:• A request for an exequatur• Provide details regarding the proposed honorary consulate, address etc.,
and• Include a letter of commission. It should be:• Issued by the competent authority, duly signed and sealed• Not apply to more than one honorary consul and• Clearly state the Honorary Consulate's jurisdiction (district).

The Protocol Department will then send the exequatur by verbal note. The headof a consular post may not assume his/her duties until the exequatur has been

granted. The following types of exequatur will be issued to the honorary consul,
depending on the letter of commission:• Signed by the President of Iceland (and countersigned by the Minister for
Foreign Affairs) or• Signed by the Icelandic Minister for Foreign Affairs (and countersigned by
the Secretary General).

Information on the appointment of an honorary consul is published in the
Legal Notice Journal (Icel. Lögbirtingablað). The Protocol Department also

informs the competent authorities for the consular district of the appointmentof an honorary consul.

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13.5 Change of Jurisdiction or ClassIf at any time the jurisdiction or class of an already appointed honorary consul
changes, a new letter of commission with the change should be forwarded to
the Protocol Department so that a new exequatur may be granted.

13.6 Refusal and Withdrawal of an Exequatur

The MFA may refuse to grant an exequatur and is not required to give a reason

for such a refusal. Furthermore, in cases of misuse after an exequatur has been
issued, the exequatur may be revoked, and with it the right to use the title ofhonorary consul.

13.7 Privileges and Immunities

Privileges and immunities for honorary consuls who are Icelandic citizens orthat reside in Iceland are very limited:• They enjoy immunity from jurisdiction with respect to official acts
performed in the exercise of their functions• They are under no obligation to give evidence concerning mattersconnected with the exercise of their functions or to produce official
correspondence and documents relating thereto• They are entitled to decline to give evidence as expert witnesses withregard to the law of the sending State• They are exempt from all dues and taxes on the remuneration andemoluments which he or she receives from the sending State withrespect to the exercise of consular functions• There are limited privileges regarding duty free import and customs
relief, see Section 9.8 - Honorary Consulate Tax Rules• Members of the family of an honorary consul or employee employed at aconsular post headed by an honorary consul do not enjoy privileges or
immunities• Green diplomatic plates are not issued to vehicles of honorary consular
officers.

Under the provisions of the Vienna Convention on Consular Relations, thefollowing are inviolable:• Consular premises (Article 27, Article 31)• Consular post’s archives and documents (Article 33)• Consular post’s official correspondence (Article 35 (2))• Consular courier (Article 35 (5))• Career consular officers, with certain exceptions (Article 41) and• Honorary consuls only in respect of official acts (Article 71).

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13.8 Consular Association

Honorary consuls in Iceland, the corps consulaire, have an Association of

Honorary Consuls in Iceland (Icel. Félag kjörræðismanna á Íslandi), based inReykjavik, in order to represent their interests and act on behalf of themembers vis-à-vis the MFA. The doyen of the honorary consuls is ex-officio thechairman of the consular association.
For more information see:
•
•
•
•
•
•
•

Section 5.2.2 - Consular Officers

Section 6.7 - Consular Identity Cards

Section 9.8 - Honorary Consulate Tax Rules

Form ES8 - ID-Card Foreign Honorary Consuls

MFA website - Protocol - Diplomatic and Consular List
MFA website - Protocol - Forms

GOI website - Legislation - Certain Preferential Customs Treatment

Regulation No. 630/08•••

Vienna Convention on Consular Relations Iceland Accession Act No. 4/78
Customs Act No. 88/05, Article 3

Association of Honorary Consuls in Iceland website: www.consuls.is.

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14 Miscellaneous
14.1 Antiques

Certain antiques and objects of cultural significance may not be exported from
Iceland without a license. The Protocol Department should be consulted when
there is doubt about the legality of export.
For more information see:•

Cultural Patrimony Act No. 80/12, Chapter XI (Icel.).

14.2 Boating

A license is required to command a boat of 6 meters or longer.
For more information see:•

Icelandic Transport Authority.

14.3 Border Crossing

Border crossing stations are at the following airports in Iceland: Akureyri,

Egilsstadir, Keflavik (24/7) and Reykjavik. For harbours, see regulation below.
For more information see:•Regulation on Crossing the Border, No. 866/17, Annex 1.

14.4 Cash Declaration

Please observe that diplomatic agents are subject to the same restrictions as

Icelandic citizens concerning the amount of cash to be carried when travellingin or out of Iceland. According to Icelandic legislation, cash amounts of morethan Euro 10.000 or the equivalent in other currencies must be declared to the

Directorate of Revenue and Customs (Icel. Skatturinn) before being imported orexported.

For more information see:•

Skatturinn - Cash Declaration.

14.5 Childcare and SchoolingChildcare is subsidized In Iceland and available to all children from the age ofone. The cost is reduced at the age of two when children attend

kindergarten/preschool (Icel. Leikskóli) and is free after the age of six, whenmost children enter first grade (Icel. Grunnskóli).

Children of Mission staff can attend either public or private schools:• The International School of Iceland (ISI) is an international primary,middle and high school for students in kindergarten to 10th grade• The International Department of Landakotsskoli (IDL) is another schoolfor students of the same age group as ISI

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• Hamarhlid College offers an international baccalaureate programme for
an IB Diploma. Taught in English and intended mostly for the 16-19 age

groups, the two-year course ends with standardized exams recognized byuniversities world-wide. The school also offers a preliminary year for

younger students before they start the IB proper.

Icelandic universities offer many options for studies in English.
For more information see:
•

•
•
•
•
•
•

Work in Iceland - Day-care and Schooling
Study in IcelandInternational School of Iceland (ISI)International Department of Landakotsskoli (IDL)
Hamarhlid College

University of Iceland
Reykjavik University.

14.6 Death of a Foreign National In Iceland

Icelandic authorities are required to inform foreign Embassies or Consulates if

a foreign national dies in Iceland and if his/her family members do not wish totake responsibility for the remains. This is usually done by police authorities
which will send the Embassy or Consulate a:• Copy of the death certificate, if available• Copy of the passport or other forms of ID• Information on family members, if possible• Request for confirmation that no-one wishes to take responsibility forthe remains• Details on the funeral home, which can provide information on costs• If no response is provided within six weeks, funeral arrangements areundertaken by local authorities.

14.7 Decorations and Medals

Missions do not need authorization from Icelandic authorities to present

Icelandic nationals with decorations or medals. However, citizens are required
to obtain permission from the President of Iceland before accepting suchdecorations and carrying them.

The President of Iceland can award decorations such as the Order of the Falcon
which has five grades. Special rules are in effect between Iceland and othercountries on the mutual conferral of orders in connection with state visits.
For more information see:••President of Iceland - Order of the Falcon

Presidential Letter Authorizing Icelandic Citizens to Carry Foreign
Decorations No. 15/47 (Icel.).

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14.8 Defence Related Products

An authorisation from the MFA is required for exports of defence related
products and dual-use items.
For more information see:•

MFA website - Export Control.

14.9 Diplomatic Clearance

Information on diplomatic clearance for state aircraft is provided on the MFA
website under Protocol.

For more information see:•

MFA website - Protocol - Diplomatic Clearance.

14.10 Elections

Missions may open polling stations for elections in their sending states without
special authorization from Icelandic authorities.

14.11 Emergencies

The telephone number 112 is the single emergency number in Iceland,

representing all the response parties to accidents, fire, crime, search, rescue
and natural disasters on land, at sea, or in the air.

14.12 Flags and Emblems

The flag of the sending state may be used on the premises of a Mission,

including the residence of the head of the Mission, and on his or her means oftransport (Article 20, Vienna Convention on Diplomatic Relations). However, this
only applies if the premises are wholly owned or occupied by the Mission or its
head. In other cases, consent must be sought from the other owners or
occupants.

For additional information see:••

GOI website - Icelandic National Flag

GOI website - Icelandic Coat of Arms.

14.13 Firearms

A license is required to own a firearm in Iceland. Holders of a European

Firearms Pass (EFP) allows EEA nationals to travel with one or more firearm(s)mentioned in the license from one member state to another.

To obtain a firearms license in Iceland, Mission personnel and their families

should apply to the Reykjavik Metropolitan Police (leyfi@lrh.is). Licenses areissued for a period of three months at a time. It is also possible to obtain apermanent license by passing the general requirements for a gun license,
including written and practical tests.

As a general rule, no licenses are issued for handguns in Iceland.

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For more information see:
•

•
•
•

Section 14.17 - Hunting

Weapons Act No. 16/98 (Icel.)

Regulation on Firearms, Ammunition, etc. No. 787/98 (Icel.)Reykjavik Metropolitan Police.

14.14 Fishing

Most fishing in rivers and lakes are privately owned. Usually, a license must bebought from the owner, the relevant fishing association or their agent. Sports
fishing in the ocean does not require a license, unless close to a privately

owned coastline (see above). Fishermen must respect rules on fishing seasons.
As a preventive measure against spreading infectious diseases of freshwater

fish to Iceland from other countries, it is prohibited to use fishing equipment,
including waders and rubber boots, which have been used while angling
abroad, unless such equipment has been disinfected according to theapplicable rules (immersion for 10 minutes in a 2% formaldehyde solution). A

certificate of disinfection issued by an authorized foreign veterinary officer is
accepted if presented upon entry to Iceland.
For more information see:•Sports fishing.

14.15 Gifts

While gifts are a part of international protocol in connection with visits and a
traditional way to express gratitude, some ethical and legal factors should beborne in mind.
According to the current ethical guidelines for the MFA, gifts exceeding a value
equivalent to about EUR 125 should not be kept by the receiving official but
become the property of the MFA. Monetary gifts may never be accepted.
For more information see:•

MFA - Iceland Foreign Service Code of Conduct.

14.16 Hiking

Hikers have strong rights in Iceland. Anyone may, without the landowner's

permission walk, ski, skate etc. on uncultivated land, although the landowner

may limit such traffic in inhabited areas if the property is fenced and posted. It
should be noted that not all the coastline is open to the public.
For more information see:••

Environment Agency of Iceland - Access Rights

Nature Preservation Act No. 60/13, as amended, Article 18.

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14.17 Hunting

For hunting in Iceland, in addition to a firearms license, a hunting license(hunting card) is needed from the Environmental Agency of Iceland (Icel.

Umhverfisstofnun). Most hunting is done on private lands, for which apermission is needed from the owner. Hunting on public lands only requires

the hunting license (and firearms license). No permission is needed for hunting
on sea, unless close to a privately owned coastline (115 m in length or 6.8 m indepth). Hunters must respect rules on hunting seasons.
For more information see:•

Environmental Agency of Iceland.

14.18 Iceland's Name and Independence

Iceland became a sovereign and independent nation on 1 December 1918 as theKingdom of Iceland. It became a republic on 17 June 1944, celebrated as
Iceland's national day. Its full official name is Iceland.

Iceland has diplomatic relations with almost all countries (193). Prior to 1944,

Iceland had diplomatic relations with six countries, Denmark in 1918, the United
Kingdom, Sweden and Norway in 1940, the United States in 1941 and the Soviet
Union, now Russian Federation, in 1943.
For more information see:••

MFA website - Establishment of Diplomatic Relations

GOI website - Publications - Reports of the Minister for Foreign Affairs

and International Development Cooperation to the Parliament.

14.19 Import Restrictions

Certain products are banned from importation to Iceland.
For more information see:••

Chemical Act No. 61/13

GOI website - Legislation - Control of Services and Items That May Have

Strategic Significance Act No. 58/10, as amended.

14.20 Importation of Live Animals

Importation of pets must comply with rules and regulations set by the Icelandic
Food and Veterinary Authority (MAST). Importers must apply for an importpermit to MAST and the pets must fulfil health requirements (vaccinations andtesting) in addition to staying in quarantine upon arrival.
For more information see:
•

•

MAST

Importation of Animals Act No. 54/90 (Icel.).

14.21 Legal Resources

For information on legal resources in Iceland see Annex 6 - Legal Resources.
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14.22 Libel and Penal Laws

Diplomats in Iceland and their premises enjoy special protection under the

Penal Code. These include higher penalties for infractions against them andprotection against libel against their person, flag, national symbol or country.
For more information see:•

General Penal Code No. 19/40, Chapters XXIII, XXIV and XXV.

14.23 National Anthem

The Icelandic national anthem is called Our country's God (Icel. Ó, guð vors

lands).

For information see:•

GOI website - National Anthem.

14.24 Off-Road Driving

Off-road driving is prohibited in Iceland.
For more information see:•

Environmental Agency of Iceland - Driving in Uninhabited Areas.

14.25 Public Holidays

Public Holidays in Iceland are as follows:• New Year's Day (1 January)• Maundy Thursday (Thursday before Easter Sunday)• Good Friday (Friday before Easter Sunday)• Easter Monday (Monday following Easter Sunday)• First Day of Summer (a Thursday during the period 19 to 25 April)• Labour Day (1 May)

• Ascension Day (Holy Thursday, six weeks after Maundy Thursday)• Whit Monday (Monday following Whit Sunday)• National Day (Proclamation of the Republic in 1944 - Birthday of Jon
Sigurdsson 17 June 1811)• Commerce Day (First Monday in August)• Christmas Eve (after 12 p.m. 24 December)• Christmas Day (25 December)• Boxing Day (Second day of Christmas, 26 December)• New Year's Eve (after 12 p.m. 31 December).

This represents 11,3 working days per year on average, since six of the holidays
can fall upon a Saturday or Sunday.

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14.26 Public Radio and Television

Missions and their non-local staff are exempted from user fees for the Icelandic
National Broadcasting Service. User fees are only paid by taxpayers in Iceland.

14.27 Radio and Satellite Communications

A permit is required for the installation of satellite dishes over 1,2 m indiameter. Applications should be made to the municipal authorities.

For information on radio transmission see Annex 7 - Communication by Radio

Transmitters.

14.28 Real Estate Purchase

Missions are entitled to relief from payment of stamp duties and other taxes
when acquiring premises for its own use or its personnel.

If a Mission purchases real estate, the contract and deed must be submitted to
the Ministry of Justice (MOJ) for approval before they can take effect. A copy ofsuch request should be sent to the MFA. If a Mission ceases to use its premises
for Mission purposes it should inform the MFA by verbal note.
For more information see:••

Income of Municipalities Act No. 4/95, Article 5 (Icel.)

Vienna Convention on Diplomatic Relations, Article 34, implemented by
Act No. 16/71•

Right of Ownership and Use of Real Property Act No. 19/66 (as amended
until August 2020).

14.29 Scientific Research

Scientific research in Iceland's territorial sea, economic zone and on thecontinental shelf is subject to authorization by the MFA.

Research or exploration on energy sources, such as hydro-electric, geothermaland hydrocarbons, are subject to authorisation.

Research permits on land are not required in Iceland for foreign scientists,

except for research on thermophilic microorganism. In order to assist foreignscientists to enter the country, undertake scientific research and obtainclearance from customs authorities, the Icelandic Centre for Research (Icel.
Rannís) issues a research declaration that can be presented upon entry.

Items for scientific research can be brought into Iceland free of customs duties.
For more information see:•Territorial Sea, Contiguous and Economic Zone and Continental Shelf
Act, No. 41/79, as amended•

Certain Preferential Customs Treatment Regulation No. 630/08, Article
35•

Rannís - Research Declaration.
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14.30 Trade, Investments, Double Taxation, Air
Services

Iceland has concluded a number of free trade, investment, double taxation andair services agreements.

For more information see:
•

•
•
•

MFA - Free trade Agreements

MFA - International Investment Agreements
Skatturinn - Double Taxation Agreements

GOI website - Air Services Agreements (Icel. Loftferðasamningar og

samkomulög (MoU/MoC) Íslands).

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15 Annexes

15.1 Annex 1 - Locally Employed Mission Personnel(see Section 8.3)
15.1.1

Salaries and Other Working Terms

The salaries and rights of locally employed staff must at all times follow thelabour laws. The labour laws stipulate that wages and other working terms ingeneral collective agreements between employers´ associations and labour

unions shall be considered minimum terms, irrespective of sex, nationality or
length of service (see also below). Employment contracts containing lessfavourable terms than stipulated in collective agreements shall be considerednull and void. Collective agreements stipulate, inter alia, provisions regarding
vacation, sick leave, parental leave, hours of rest, minimum salary and salary
increases. If the law and a collective agreement provide different terms, themore favourable terms for the employee shall apply. The minimum terms

provided in collective agreements apply irrespective of whether an employee
belongs to a labour union or not.

The labour laws provide that women and men working for the same employer
shall be paid equal wages and enjoy equal terms of employment of the samejob or jobs of equal value. The labour laws also ban any kind of discrimination
based on race, disability, age or sexual orientation.
For more information see:•Working Terms and Pension Rights Insurance Act No. 55/80 withsubsequent amendments, Article 1•••
15.1.2Equal Treatment Irrespective of Race and Ethnic Origin Act No. 85/18
Equal Treatment on the Labour Market Act No. 86/18

Equal Status and Equal Rights of Sexes Act No. 150/20.
Payroll Related Payments and Deductions by Employers

Employers in Iceland are required by law to make certain payroll deductions

and payments, such as deducting income taxes from salaries (withholding tax)
and paying social security contributions (payroll tax, Icel. Tryggingagjald).

As an employer in Iceland, a Mission can register with the Employers' Registry at
the Directorate of Revenue and Customs (Icel. Skatturinn) by filling out form

RSK 5.02 (available in English at rsk.is). This makes it simpler to ensure that all
relevant payments are made.

However, a Mission may also choose to dispense with making these payments
in which case the employee is responsible for making them. Missions arerequested to ensure that their locally employed staff are aware of this. They
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Customs. If they do not do so, they will be subjected to a 2.5% late charge on
unpaid withholding tax.

Withholding tax

Employers are required to deduct withholding tax from an employee's salaryand remit monthly to the Directorate of Revenue and Customs. The income tax
rate is 35% to 46% depending on salary amount, minus a monthly personal tax
credit deduction (ISK 55.000, figures valid as of July 2021).

Payroll tax

Employers are required to pay a monthly payroll tax (social security tax) of
6.35% on top of salary payments.

Pension contributions

Both employees and employers are required to pay premiums into pension
funds. By law the minimum is 12% of gross salary. The collective agreement

between the Confederation of Icelandic Enterprises (SA) and the unions within
the Icelandic Confederation of Labour (Icel. ASÍ - Alþýðusamband Íslands)

provides for 15.5%, the employee pays 4% and the employer 11.5%.

Furthermore, employees may decide to make additional payments of up to 4%
into pension funds. If employees choose to make additional payments of atleast 2%, the employer must pay an additional 2% in premiums to the pension
funds for the benefit of the employees.

The employer is responsible for remitting pension contributions to the pension
funds. If a Mission does not pay pension contributions on behalf of a locally

employed staff member, then the employee would need to pay the full amount,
as is the case for self-employed persons.

Contributions to medical and vacation house funds, collection of union dues

If a local employee belongs to a labour union, employers are required to makepayments to the union medical fund (in most cases 1% of total salary) andvacation fund (in most cases 0.25%, but 0.50% for office workers). They are also
required to deduct union dues from the salary and remit to the union.

Educational Fund

Employers are required to pay a percentage of salaries to the labour market
Educational Fund (frae.is), as decided in collective agreements.

Vocational Rehabilitation Fund

Employers are required to pay a percentage of salaries (0.13%) to the Vocational
Rehabilitation Fund (Icel. VIRK).

Work accident insurance

Collective agreements provide that all employers take out accident insurance

for persons in their employment. This applies to Missions unless an exemption
from this requirement applies under EEA law or bilateral agreements.

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For more information see:•Working Terms and Pension Rights Insurance Act No. 55/80, withsubsequent amendments, Article 6•••

Social Security Tax Act No. 113/90, figures valid as of July 2021 (Icel.)
Pension Act No. 129/97

Vocational Rehabilitation and Operation of Vocational Rehabilitation
Funds Act No. 60/12, Article 5 (Icel.)•
15.1.3

Workplace Training Fund Act No. 71/12.
Health Insurance

Since locally employed staff pay taxes in Iceland, they are entitled to publichealth insurance benefits.
15.1.4

Vacation

The minimum vacation time by law is 24 days per year for those in full time

employment, unless collective agreements provide better terms. In addition,

employees get legal holidays, which amounts to 11.2 days per year on average.
15.1.5Sick days

In most cases employees get two sick days for each month of employment
during their first year, more with longer employment.

15.1.6

Temporary Staff

A temporary staff member may not be subjected to less favourable employment
terms than a permanent one solely because he or she is temporarily employed,
unless justified on objective grounds.
For more information see:•15.1.7

Hiring of Temporary Employees Act No. 139/03, Article 4 (Icel.).
Termination

An employment contract can be terminated as long as the provisions on

minimum notice periods are respected, either as stated by law or the respective
collective agreement, if it provides better rights. Termination of an employment
contract without notice is invalid unless there is a serious breach. For theminimum requirements see the collective agreement for office workers

between the VR Union and the Confederation of Icelandic Enterprises (Icel. SA -Samtök Atvinnulífsins).

For more information see:•

Workers' Right to Advance Notice of Termination of Employment and toWages on Account of Absence Through Illness and Accidents Act No.
19/79

•

GOI website - Legislation - Ministry of Social Affairs.
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15.2 Annex 2 - Travel Facilitation Letter (see Section
6.2.)
TO WHOM IT MAY CONCERN

The Ministry for Foreign Affairs of Iceland (Utanríkisráðuneytið) issues

identity cards to members of diplomatic Missions, their families and private

service staff. They are made of plastic, standard size (85.6 x 54 mm) with photoindicating the card number, bearer name, title, Mission and period of validity.
Standard identity cards are blue, diplomatic identity cards are red.
According to the Schengen Borders Code these identity cards:• Are residence permits that entitle bearer to enter and stay in Iceland (1)• Entitle the bearer to enter all other Schengen states without a visa andto remain there for up to three months within any six-month period, in

combination with a valid national travel document, i.e. diplomatic,
service or regular passport or similar document (2)• Bar Schengen border guards from refusing the bearer entry to theterritory of Schengen countries without first consulting the appropriate
national authorities, if the bearer holds a diplomatic, official or service
passport (3).

Contact information for the Icelandic national authorities is as follows:

Protocol Department, Ministry for Foreign Affairs, Reykjavik, Iceland, tel: (+354)
545 9900, protocol@mfa.is.

________________________(1) cf. Article 2 (16) b of Regulation 2016/399 of the European Parliament and of the Council of
9 March 2016 on a Union Code on the Rules Governing the Movement of Persons AcrossBorders (Schengen Borders Code). These identity cards have been notified and published, cf.
Article 39 of above Regulation 2016/399 and Annex 20, Part 2, pp. 55-56 of the Schengen"Practical Handbook for Border Guards", C(2019) 7131.
(2) Article 6 (1) of above Regulation 2016/399.
(3) Annex VII (4.3) to above Regulation 2016/399 and Section 5.4.2. of the Practical Handbook
for Border Guards. Above legal acts can be accessed at the Eur-Lex website: https://eurlex.europa.eu/

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15.3 Annex 3 - Employment Authorization (seeSection 6.6)
TO WHOM IT MAY CONCERN

It is hereby certified that (name, date of birth), who is a dependent of a memberof a Diplomatic Mission in Iceland is permitted to work in Iceland, as long as theMission member's term of duty in Iceland lasts (cf. Vienna Convention on

Diplomatic Relations Iceland Accession Act No. 16/71).

This employment authorization is based on Article 18 of the Foreign Nationals’
Right to Work Act, No. 97/02, with subsequent amendments, cf. the Agreement
between Iceland and the United States on Employment of Dependents ofOfficial Employees of 22 March 2019.

When the name of the employer is known, the Ministry for Foreign Affairs shallbe informed, who will subsequently issue a work permit, as is the practice on
the Icelandic labour market.

This letter is valid for the duration of the Mission member's stay in Iceland, i.e.
until a change of status is notified to the Ministry for Foreign Affairs, inaccordance with Article 10 of the Vienna Convention on Diplomatic Relations.

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15.4 Annex 4 - International Organisations et. al.
(see Section 5.2.5)
The following list shows international organisations, other foreign entities andselected NGOs with offices in Iceland or represented there.
15.4.1

Offices With Diplomatic or Special Status

EU DELEGATION(European Union)

Headquarters: Brussels, Belgium
Web: www.eeas.europa.eu

Office: Tryggvagata 27, 4th floor, 101 Reykjavik
Tel.: (+354) 520 3399

E-mail: delegation-iceland@eeas.europa.eu
Web: www.esb.isNATO REPRESENTATION(North Atlantic Treaty Organization)
Headquarters: Brussels, Belgium
Web: www.nato.int

Office: Keflavik Air Base, c/o Icelandic Coast Guard
Tel: (+354) 425 5032

E-mail: geiro@lhg.is
NAVFAC REPRESENTATION(US Naval Facilities Engineering Systems Command)

Headquarters: Washington D.C.
Web: www.navfac.navy.mil

Office: Keflavik Air Base, c/o Icelandic Coast Guard
Tel: (+354) 425 5032

E-mail: James.Keokosal@eu.navy.mil
15.4.2

Offices With Non-Diplomatic Status

ARCTIC COUNCIL

Headquarters: Tromsö, Norway
Web: www.arctic-council.org• CAFF(Conservation of Arctic Flora and Fauna)
Location: Akureyri, Iceland

Office: c/o University of Akureyri
Borgir, Norðurslóð, 600 Akureyri
Tel: (+354) 462 3350
Email: caff@caff.is
Web: www.caff.is56

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• PAME(Protection of the Arctic Marine Environment)
Location: Akureyri, Iceland

Office: c/o University of Akureyri
Borgir, Norðurslóð, 600 Akureyri
Tel: (+354) 461 1355

Email: pame@pame.is
Web: www.pame.is
CTBTO(Preparatory Commission for the Comprehensive Nuclear-Test-Ban Treaty
Organization)

Headquarters: Vienna, Austria
Web: www.ctbto.org/•

AUXILIARY SEISMIC AS038

Location: Reykjavik, Iceland

Office: c/o Icelandic Met Office

Bústaðavegur 7-9, 108 Reykjavik
Tel: (+354) 522 6000•

RADIONUCLIDE RN34

Location: Reykjavik, Iceland

Office: c/o Icelandic Radiation Safety AuthorityRauðarárstíg 10, 105 Reykjavik
Tel: (+354) 440 8200
EEA/NORWAY GRANTS

Headquarters: Brussels, Belgium
Web: https://eeagrants.org/
Office: c/o Rannís

Borgartún 30, 105 Reykjavik
Tel: (+354) 515-5800

Email: rannis@rannis.is

Web: https://en.rannis.is/funding/education/eea--norway-grants/
ERASMUS+

Headquarters: Brussels, Belgium

Web: www.erasmus-plus.ec.europa.eu/
Office: c/o Rannís

Borgartún 30, 105 Reykjavik
Tel: (+354) 515-5800

Email: erasmusplus@rannis.is

Web: https://www.erasmusplus.is/57

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EUFORGEN(European Forest Genetic Resources Programme)

Headquarters: Barcelona, Spain
Web: www.euforgen.org

Office: c/o Icelandic Forest Service
Mógilsá, 700 Egilsstaðir

Web: www.euforgen.org/member-countries/iceland/
EURIMAGES(Cultural Support Fund of the Council of Europe)
Headquarters: Strassbourg, France

Web: www.coe.int/en/web/eurimages
Office: c/o Icelandic Film Centre
Hverfisgata 54, 101 Reykjavik

Web: www.icelandicfilmcentre.isGRÓ(International Centre for Capacity Development, Sustainability and Societal
Change)Operates under the auspices of UNESCO (United Nations Educational, Scientificand Cultural Organization)

Headquarters: Reykjavik, Iceland

Office: Rauðarárstíg 25, 105 Reykjavik
Tel: (+354) 545 9900

Web: www.grocentre.is•

FISHERIES TRAINING PROGRAMME
Location: Hafnarfjörður, Iceland

Office: c/o Marine Research InstituteFornubúðir 5, 220 Hafnarfjörður
Email: info@groftp.is

Web: www.grocentre.is/ftp•

GENDER EQUALITY STUDIES AND TRAINING PROGRAMME
Location: Reykjavik, Iceland

Office: c/o University of Iceland

Gimli, Sæmundargata 3, 101 Reykjavik
Email: gest@hi.is

Web: www.grocentre.is/gest•

GEOTHERMAL TRAINING PROGRAMME
Location: Reykjavik, Iceland

Office: c/o Iceland Geosurvey

Grensásvegur 9, 108 Reykjavik
Email: grogtp@grogtp.is

Web: www.grocentre.is/gtp

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LAND RESTORATION TRAINING PROGRAMME
Location: Reykjavik, Iceland

Office: c/o Agricultural University of Iceland
Keldnaholt, 112 Reykjavik
Email: grolrt@grolrt.is

Web: www.grocentre.is/lrt
NATA(North Atlantic Tourism Association)

Headquarters: Torshavn, Faroe Islands
Web: www.northatlantic-islands.com
Office: c/o Icelandic Tourist Board
Geirsgata 9, 101 Reykjavik
Tel: (+354) 535 5500
NIB

(Nordic Investment Bank)

Headquarters: Helsinki, Finland

Web: www.nib.int

Office: c/o Ministry of FinanceArnarhvoll við Lindargötu, 101 Reykjavik
Tel: (+354) 545 9200

NORDIC COUNCIL OF MINISTERS

Headquarters: Copenhagen, Denmark
Web: www.norden.org

Office: c/o Ministry for Foreign AffairsRauðarárstíg 25, 105 Reykjavik
Tel: (+354) 545 9900•

INFO NORDEN ICELAND

Location: Reykjavik, Iceland

Office 1: Óðinsgata 7, 101 Reykjavik
Tel: (+354) 551 0165

Email: island@infonorden.org

Office 2: Kaupvangsstræti 23, 600 Akureyri

Tel: (+354) 462 7000

Email: island@infonorden.org

Web: www.norden.org/info-norden

•

NORA

(Nordic Atlantic Cooperation)

Headquarters: Torshavn, Faroe Islands
Web: www.nora.fo

Office: c/o Icelandic Regional Development InstituteÁrtorg 1, 550 Sauðárkrókur
Tel: (+354) 455 5400

Web: www.byggdastofnun.is/is/verkefni/erlent-samstarf/nora

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NORDIC ASSOCIATION IN ICELAND

Location: Reykjavik, Iceland

Office: Óðinsgata 7, 101 Reykjavik
Tel: (+354) 551 0165

Email: norden@norden.is
Web: www.norden.is•

NORDVULK(Nordic Volcanological Center)
Location: Reykjavik, Iceland

Office: c/o University of Iceland
Institute of Earth Sciences

Askja, Sturlugata 7, 101 Reykjavik
Tel: (+354) 525 4492

Web: www.nordvulk.hi.is
•

NOREY

(Nordic House in Reykjavik)
Location: Reykjavik, Iceland

Office: Sæmundargata 11, 101 Reykjavik
Tel: (+ 354) 551 7030

Email: info@nordichouse.is

Web: www.nordichouse.is•

WEST NORDIC LOAN FUND

Location: Reykjavik, Iceland

Office: Sigtún 42, 105 Reykjavik
Tel: (+354) 530 2100

Web: www.vestnorden.is
UN WOMEN IN ICELAND(United Nations Entity for Gender Equality and the Empowerment of Women)
Headquarters: New York, NY, USA

Web: https://www.unwomen.org/en
Office: Laugavegur 77, 105 Reykjavik
Tel: (+354) 552-6200

Email: unwomen@unwomen.is
Web: unwomen.is

UNHCR REPRESENTATION FOR THE NORDIC AND BALTIC COUNTRIES(United Nations High Commissioner for Refugees)
Headquarters: Geneva, Switzerland
Web: www.unhcr.org

Office: Sveavägen 166, 15th fl., 11346 Stockholm, Sweden
Tel: (+46) 101 012 800

Web: www.unhcr.org/neu/is/

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UNICEF IN ICELAND(United Nations International Children's Emergency Fund)
Headquarters: New York, NY, USA
Web: https://www.unicef.org/

Office: Laugavegur 77, 105 Reykjavik
Tel: (+353) 552 6300

Email: unicef@unicef.is
Web: https://unicef.is/
15.4.3

Parliamentary Organisations

CPAR(Conference of Parliamentarians of the Arctic Region)
Headquarters: Copenhagen, Denmark
Web: www.arcticparl.org

Office: c/o Althingi Administration
Kirkjustræti, 101 Reykjavik
Tel: (+354) 563 0500

Web: www.althingi.is
IPU(Inter-Parliamentary Union)

Headquarters: Geneva, Switzerland
Web: www.ipu.org

Office: c/o Althingi Administration
Kirkjustræti, 101 Reykjavik
Tel: (+354) 563 0500

Web: www.althingi.is
NATO PARLIAMENTARY ASSEMBLY
Headquarters: Brussels, Belgium
Web: www.nato-pa.int

Office: c/o Althingi Administration
Kirkjustræti 12, 101 Reykjavik
Tel: (+354) 563 0500

Web: www.althingi.is
NORDIC COUNCIL

Headquarters: Copenhagen, Denmark
Web: www.norden.org

Office: c/o Althingi Administration
Kirkjustræti 12, 101 Reykjavik
Tel: (+354) 563 0500

Web: www.althingi.is61

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OSCE PARLIAMENTARY ASSEMBLY(Organization for Security and Co-operation in Europe)
Headquarters: Copenhagen, Denmark
Web: www.oscepa.org/

Office: c/o Althingi Administration
Kirkjustræti 12, 101 Reykjavik
Tel: (+354) 563 0500

Web: www.althingi.is
PACE(Parliamentary Assembly of the Council of Europe)
Headquarters: Strasbourg, France
Web: www.pace.coe.int

Office: c/o Althingi Administration
Kirkjustræti 12, 101 Reykjavik
Tel: (+354) 563 0500

Web: www.althingi.is
WEST NORDIC COUNCIL

Headquarters: Reykjavik, Iceland

Office: c/o Althingi Administration
Kirkjustræti 12, 101 Reykjavik
Tel: (+354) 563 0731

Web: www.vestnordisk.is
15.4.4AFS

Non-Governmental Organisations

Headquarters: New York, NY, USA
Web: https://afs.org/

Office: Skipholt 50c, 105 Reykjavik

Tel: (+354) 552-5450

Web: http://www.afs.is/
ARCTIC CIRCLE

Headquarters: Reykjavik, Iceland

Office: Menntavegur 1, 101 Reykjavik
Email: secretariat@arcticcircle.org
Web: www.arcticcircle.org/
IASC(International Arctic Science Committee)
Headquarters: Akureyri, Iceland

Office: Borgir, Norðurslóð, 600 Akureyri

Tel: (+353) 515 5824

Email: info@iasc.info
Web: www.iasc.info62

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RED CROSS IN ICELAND(IFRC - International Federation of Red Cross and Red Crescent Societies)

Headquarters: Geneva, Switzerland
Web: https://www.ifrc.org/

Office: Efstaleiti 9, 130 Reykjavik
Tel: (+353) 570 4000

Email: info@redcross.is

Web: https://www.raudikrossinn.is/
SEEDS

Headquarters: Reykjavik, Iceland

Office: Grettisgata 3a, 101 Reykjavik
Tel: (+354) 771 3300

Web: https://www.seeds.is/63Diplomatic Handbook

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15.5 Annex 5 - Tax Free Purchase of Alcohol andTobacco (see Section 9.2)
Alcohol and tobacco in Iceland is imported by private wholesalers. The State

Alcohol and Tobacco Company (ÁTVR) sells alcohol at the retail level but
tobacco at the wholesale level.

Diplomatic missions in Iceland, as well as entitled staff, can import tax freealcohol and tobacco. For purchases in Iceland, they have the options below.
15.5.1

Alcohol(a) Purchase from ATVR:•

Alcohol can be purchased from any ATVR store. Orders can also made byemail (veisluvin@vinbudin.is). The full price is paid, including the alcohol
tax and VAT•

Missions submit the receipts regularly to ATVR which issues an invoice
and does a calculation of the alcohol tax and VAT•

Missions submit a request for re-imbursement of the VAT and alcohol tax
to the MFA using Form ES7 - Alcohol Taxes (in duplicate) and attaching

the ATVR invoice and tax calculation together with the original receipts•

Refunds are made quarterly into a bank account in Iceland.

(b) Purchases from private wholesalers that have stocks in bonded
warehouses:•

Missions submit a completed Form ES2 (Importation of Goods) to the

MFA•

Missions submit the approved form to the wholesaler and purchase thealcohol tax free (without the alcohol tax and VAT).

15.5.2

Tobacco(a) Purchase from ATVR:• Tobacco is ordered from the ATVR main office at Studlahals 2, 110
Reykjavik (veisluvin@vinbudin.is)• Missions purchase tobacco from the ATVR main office and obtain an
invoice. ATVR deducts the tobacco tax, but not the VAT• Missions submit a request for re-imbursement of the VAT to the MFA
using Form ES7 (Alcohol Taxes) in duplicate and attaching the ATVR
invoice and the original receipts• Refunds are made quarterly into a bank account in Iceland.
(b) Purchases from private wholesalers that have stocks in bonded

warehouses:

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• Missions submit a completed Form ES2 (Importation of Goods) to the
MFA• Missions submit the approved form to the wholesaler and purchase thetobacco tax free (without the tobacco tax and VAT).

(c) Purchase from private retailers:• Tobacco is purchased from a private retailer• Missions submit a request for re-imbursement of the VAT to the MFA

using Form ES7 (Alcohol Taxes) in duplicate and attaching the original
receipts• Refunds are made quarterly into a bank account in Iceland.
• No refund is made for the tobacco tax.

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15.6 Annex 6 - Legal Resources (see Section 14.21)
Bills•

Althingi.is

Laws
•
•

Compilation of laws in force: Althingi.is

Publication: Stjornartidindi.is (Official Journal)

Regulations••

Compilation of regulations in force: Island.is

Publication: Stjornartidindi.is (Official Journal)

Treaties•••

Publication: Stjornartidindi.is (Official Journal)

EEA Supplement to the Official Journal of the European Union
Compilation of EEA Law: EEA-Lex (EFTA website)

Judgements and Decisions••••

Supreme Court (Icel. Hæstiréttur)

Appellate Court (Icel. Landsréttur)

District Courts (Icel. Héraðsdómstólar)Althingi Ombudsman (Icel. Umboðsmaður Alþingis)

Legal Announcements••

Legal Notice Journal (Icel. Lögbirtingablað)Auctions (Icel. Sýslumenn).

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15.7 Annex 7 - Communication by Radio
Transmitters (see Section 14.27)
The use of radio transmitters for official communication by a diplomatic

Mission requires permission from the competent Icelandic authorities (see also
Article 27 of the Vienna Convention on Diplomatic Relations).

Missions may, on the basis of reciprocity, be licensed by ECOI (Electronic

Communications Office of Iceland, Icel. Fjarskiptastofa) to install, operate anduse radio communications equipment for:• Official communication with the sending State• Security purposes within and around the Mission premises• Visits from VIPs that require special security measures, including the useof radio communications equipment.

In such cases the licence is subject to a time limitation. A licence application
may be submitted with a verbal note to the Protocol Department. The

application should include information on the location and type of equipment,

frequencies, call signs, hours of operation, transmitter output power, classes ofemission, bandwidth and antenna characteristics, and should be addressed to
ECOI.

Before any changes are made to the parameters of the licensed transmission

equipment, a request for permission to make such changes should be made to
ECOI via the MFA.

ECOI will investigate any instances of interference caused by a Mission's radiotransmitters and may impose such modifications or improvements to theinstallation as are necessary to resolve the problem.

The installation and operation of radio communications

equipment/transmitters must be in conformity with the Constitution andConvention of the International Telecommunication Union, the International
Radio Regulations, and any special conditions set by ECOI.

It should be noted that installation of antennas may require permission fromthe municipal authorities.

For more information see:•Electronic Communications Office of Iceland.

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16 Forms
See: MFA website - Protocol - Forms:
16.1.1

Form ES1 - Notifications to the MFA (see Sections 4.1, 4.3, 5.2, 6.2-3)
Notification to the Ministry for Foreign Affairs (PDF)

16.1.2Form ES2 - Importation of Goods (see Sections 9.5, 9.9)
Exemption from Customs Duties on the Purchase or Importation by

Diplomatic Missions and Diplomatic Agents of Alcoholic Beverages andTobacco (PDF)
16.1.3Form ES3 - Registration of Vehicle (see Section 10.1)
Notification to the Ministry for Foreign Affairs - Importation andRegistration of Embassy Vehicles (PDF)
16.1.4Form ES4 - Removal of Vehicle from Registration (see Section 10.2)
Notification to the Ministry for Foreign Affairs - Removal of Embassy

Vehicles from Registration (PDF)
16.1.5

Form ES5 - VAT Refund (see Section 9.1)
Application for Refund of Value Added Tax (Excel)

16.1.6

Form ES6 - Fuel Taxes (see Section 9.4)
Application for Refund of Petrol Duty and Diesel Tax (Excel)

16.1.7

Form ES7 - Alcohol Taxes (see Sections 9.2, 15.5)
Application for Refund of VAT and Alcohol Tax (Excel)

16.1.8Form ES8 - ID-Card Foreign Honorary Consuls (see Section 6.7, 13.8)
Application for an ID-card for Honorary Consuls of Foreign States in
Iceland (PDF Icel.)

16.1.9Form ES9 - Temporary Work Permit (see Sections 4.6, 8.2)
Application for a Temporary Work Permit for a Family Member of a
Diplomat (PDF).

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17 Laws and Agencies

17.1 Laws and Regulations Referred to•••

Certain Preferential Customs Treatment Regulation No. 630/2008
Chemical Act No. 61/13

Control of Services and Items That May Have Strategic Significance Act

No. 58/10
•
•
•
•
•
•
•
•
•
•
•

Crossing the Border, Regulation No. 866/2017
Cultural Patrimony Act No. 80/12
Customs Act No. 88/05

Data Protection and the Processing of Personal Data Act No. 90/18
Driver‘s Licenses, Regulation No. 830/11

Electronic Surveillance, Rules No. 837/06

Equal Status and Equal Rights of Sexes Act No. 150/20

Equal Treatment Irrespective of Race and Ethnic Origin Act No. 85/18
Equal Treatment on the Labour Market Act No. 86/18
Firearms, Ammunition, etc., Regulation No. 787/98

Foreign Decorations, Presidential Letter Authorizing Icelandic Citizens toCarry, No. 15/47

•
•
•
•
•
•
•

Foreign Nationals Act No. 80/16

Foreign National's Right to Work Act No. 97/02

Foreign Nationals' Right to Work Regulation No. 339/05
Foreign Service of Iceland Act No. 39/1971
Health Insurance Act No. 112/08

Hiring of Temporary Employees Act No. 139/03

Immunities and Privileges of International Organisations Act No.

98/1992
•
•
•
•
•
•
•
•

Importation of Animals Act No. 54/90

Income of Municipalities Act No. 4/95
Income Tax Act No. 90/03

Nature Preservation Act No. 60/13

Pension Act No. 129/97

Right of Ownership and Use of Real Property Act No. 19/66
Social Security Tax Act No. 113/90

Territorial Sea, Contiguous and Economic Zone and Continental Shelf
Act No. 41/1979•

Value Added Tax Act No. 50/88

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Vienna Convention on Consular Relations Iceland Accession Act No. 4/78
Vienna Convention on Diplomatic Relations Iceland Accession Act No.

16/71
•

Vocational Rehabilitation and Operation of Vocational Rehabilitation
Funds Act No. 60/12•••

Weapons Act No. 16/98

Withholding of Tax on Financial Income Act No. 94/96

Workers' Right to Advance Notice of Termination of Employment and toWages on Account of Absence Through Illness and Accidents Act No.

19/79
•
•

Working Terms and Pension Rights Insurance Act No. 55/80
Workplace Training Fund Act No. 71/12.

17.2 Agencies and Bodies Referred to
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

Althingi (Alþingi)

Althingi Ombudsman (Umboðsmaður Alþingis)
Appellate Court (Landsréttur)

Association of Honorary Consuls in Iceland (Félag kjörræðismanna áÍslandi)Audkenni (Auðkenni)

Confederation of Icelandic Enterprises (SA - Samtök Atvinnulífsins)

Confederation of Labour (ASÍ - Alþýðusamband Íslands)

Data Protection Authority (Persónuvernd)

Directorate of Revenue and Customs (Skatturinn)
District Commissioner (Sýslumaður)District Courts (Héraðsdómstólar)Electronic Communications Office of Iceland, ECOI (Fjarskiptastofa)
Environmental Agency of Iceland (Umhverfisstofnun)

Icelandic Centre for Research (Rannís)

Icelandic Transport Authority (Samgöngustofa)

Legal Notice Journal Official Gazette (Lögbirtingablað).

Ministry for Foreign Affairs (Utanríkisráðuneytið)National Police Commissioner's Office (Ríkislögreglustjóri)

Office of the President of Iceland (Skrifstofa forseta Íslands)
Office of the Prime Minister (Forsætisráðuneytið)Official Journal (Stjórnartíðindi)
Registers Iceland (Þjóðskrá)

Reykjavik Metropolitan Police (Lögreglan á höfuðborgarsvæðinu)70

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•
•
•
•
•
•

February 2022

Reykjavik Work School (Vinnuskóli Reykjavíkur)Reykjavik University (Háskólinn í Reykjavík)

State Alcohol and Tobacco Company (ÁTVR - Áfengis- og tóbaksverslun

ríkisins)

Supreme Court (Hæstiréttur)

University of Iceland (Háskóli Íslands)

Vocational Rehabilitation Fund (VIRK - Starfsendurhæfingarsjóður).
____________________

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72