Iceland Revenue and Customs has published English-language guidance on the new digital platform reporting requirements in the country. The requirements apply from 1 January 2025, with initial reports due by 20 January 2026.
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Income derived from Digital Platforms (DPI)
The Model Rules for Reporting by Platform Operators in the digital economy (abbreviated as DPI) is a standard for Automatic Exchange of Information between tax authorities on income derived from Digital Platforms. The ob…