Registry entry

Iceland Notification to Tax Authorities — Employer's Registry / VAT Registration

Notify Skatturinn (Iceland Revenue and Customs) of a new business, a change, or a temporary/dormant status affecting registration in the Employer's Registry (launagreiðendaskrá) and/or the Value Added Tax Registry (virðisaukaskattsskrá), using Form RSK 5.02. Filed by a private operator/sole trader, a legal entity (company), or a bankrupt estate before starting to invoice or pay wages in Iceland. Covers the operator/company's own identifying details; VAT-taxable activity, estimated turnover and development costs, and income-registration method; an optional business-takeover (wholly or in part) declaration; Employer's Registry classification (class of activity, position, and special employer categories such as a foreign-resident employer or foreign temporary employment agency); a legal entity's estimated wage payments and shareholder details; an independent operator's estimated calculated remuneration (including for a spouse or third party); and a foreign employer's Iceland-registered contact details. This is Iceland's first GovSchema schema, opening Iceland as the standard's 30th jurisdiction (Business Formation vertical). It does not submit anything or imply government endorsement.

Registry entry

is/skatturinn/business-employer-vat-registration

Jurisdiction
Iceland · national
Version
1.0.0
Verification
draft
Authority
Iceland Revenue and Customs

Authoritative source RSK 5.02, edition 12-3-2021 ('Notification to tax authorities, registration in the employer's registry and/or value added tax registry'), the English-language fillable AcroForm PDF linked from Skatturinn's own public forms index (skatturinn.is/english/forms/)

Machine access

Schema document
registry/is/skatturinn/business-employer-vat-registration/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/is/skatturinn/business-employer-vat-registration/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

85 fields across 9 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Form of operation

  • operationForm enum required

    The form's own three mutually-exclusive top-level operation types, boxed together under one 'Form of operation' header at the top of page 1.

    enum: private_operation | legal_entity | bankrupt_estate

VAT and employer registration

  • vatNewRegistrationFromDate date optional

    VAT registration: new registration from and incl. (dd.mm.yy)

  • vatAlterationFromDate date optional

    VAT registration: alteration from and incl.

  • vatTemporaryFromUntil string optional

    A single fillable box covering both the start and end date of a temporary VAT registration, as printed.

    length: 0–60
  • vatBusinessDormantFromDate date optional

    VAT registration: business dormant from

  • employerNewRegistrationFromDate date optional

    Registration for employers: new registration from and incl. (dd.mm.yy)

  • employerAlterationFromDate date optional

    Registration for employers: alteration from and incl.

  • employerTemporaryFromUntil string optional

    A single fillable box covering both the start and end date of a temporary employer registration, as printed.

    length: 0–60
  • employerChangeDueToUnemploymentBenefitsDate date optional

    Registration for employers: change because of unemployment benefits

  • workingForSingleOrFewClients boolean optional

    A standalone checkbox note directing the filer to also submit form RSK 10.31, an assessment of employment relationship, when the operator works for only one or a small number of clients (a common test of genuine self-employment vs. disguised employment).

Operator/employer/employee details

  • operatorName string required

    Name

    length: 1–200
  • operatorIdNumber string required

    Icelandic kennitala, 10 digits (DDMMYY-XXCC), optionally printed with a hyphen after the 6th digit.

    pattern
  • operatorAddress string required

    Address

    length: 1–200
  • operatorPostcode string required

    Postcode

    length: 1–20
  • operatorTelephone string optional

    Telephone

    length: 0–30
  • operatorEmail string optional

    E-mail address

    length: 0–200
  • operatorCellphone string optional

    Cellphone number

    length: 0–30
  • operatorEmail2 string optional

    The form prints a second, identically-labelled 'E-mail address' row directly below the first with no further qualifying text; modelled as a secondary contact entry (see VERIFICATION.md).

    length: 0–200
  • operatorCellphone2 string optional

    The form prints a second, identically-labelled 'Cellphone number' row directly below the first with no further qualifying text; modelled as a secondary contact entry (see VERIFICATION.md).

    length: 0–30
  • alternateBusinessNames string optional

    Does the company operate under alternate name/names? What name/names?

    length: 0–500
  • alternateNameIdNumber string optional

    The Icelandic identification number associated with the alternate business name, if the alternate name is itself separately registered.

    pattern
  • agentRepresentingForeignEntityName string optional

    Agent representing a foreign business entity in the VAT registry

    length: 0–200
  • agentRepresentingForeignEntityIdNumber string optional

    Icelandic identification number (of the agent)

    pattern
  • bankruptEstateExecutorName string optional

    Bankrupt estate/name of executor

    length: 0–200

VAT-taxable activity and base of operations

  • vatTaxableGoodsOrServicesCategories string optional

    Which are the primary categories of VAT-taxable goods, work or services?

    length: 0–500
  • vatExemptBusinessOperations string optional

    VAT-exempt business operations

    length: 0–500
  • baseOfOperationsAddress string optional

    Base of operations, address

    length: 0–200
  • baseOfOperationsMunicipality string optional

    Municipality

    length: 0–100
  • estimatedFirstVatTaxableTurnoverDate date optional

    Estimated date of first VAT-taxable turnover (dd.mm.yy)

  • estimatedVatTaxableIncomeFirst12MonthsIsk number optional

    Estimated income from VAT-taxable turnover, first 12 months (ISK)

    range: 0–∞classification: financial
  • estimatedDevelopmentCostsFirst12MonthsIsk number optional

    Estimated development costs, first 12 months (ISK)

    range: 0–∞classification: financial
  • registersIncomeViaCashRegister boolean optional

    Registers income via: cash register

  • registersIncomeViaProductDeposit boolean optional

    Registers income via: deposit of product (statement of account)

  • registersIncomeViaPrenumberedInvoices boolean optional

    Registers income via: pre-numbered invoices

  • registersIncomeViaElectronicInvoices boolean optional

    Registers income via: electronic invoices, according to reg. 505/2013

  • registersIncomeViaPrenumberedGiroSlip boolean optional

    Registers income via: pre-numbered giro slip

  • registersIncomeViaOtherMethod boolean optional

    Registers income via: other method

  • registersIncomeOtherMethodDescription string optional

    Other income-registration method, description

    length: 0–200

Takeover of business operations (if applicable)

  • activityTakenOverWhollyOrPart boolean optional

    Gates the 'Use only in case of takeover of business operations' subsection. When true, the seller is forbidden from levying VAT on the sale (in whole or in part) and the purchaser cannot claim input VAT on the purchase.

  • takeoverDate date optional

    Date of takeover

  • takeoverEnterpriseName string optional

    Name of enterprise taken over

    length: 0–200
  • takeoverEnterpriseIdNumber string optional

    ID-no. of enterprise taken over

    pattern
  • takeoverInventoryIncluded boolean optional

    Is inventory taken over?

  • takeoverInventoryValueIsk number optional

    Value of inventory (ISK)

    range: 0–∞classification: financial
  • takeoverMachineryOrAssetsIncluded boolean optional

    Are machinery or other operational assets taken over?

  • takeoverAssetsValueExcludingInventoryIsk number optional

    Value of operational assets excluding inventory (ISK)

    range: 0–∞classification: financial
  • takeoverRealEstateIncluded boolean optional

    Is real estate taken over?

  • takeoverRealEstateProperties string optional

    Which properties?

    length: 0–500
  • takeoverAdjustmentObligationOvertaken boolean optional

    Transfer of the adjustment obligation must be reported to RSK, with relevant documentation enclosed (see the accompanying document requirement).

Employer's Registry: class of activity and position

  • classOfActivity string optional

    Class of activity

    length: 0–200
  • employerResidentAbroadOrEmbassy boolean optional

    One of four independent special-employer-category checkboxes grouped under §D; more than one may plausibly apply at once, so each is modelled as its own boolean rather than collapsed into a single choice.

  • foreignTemporaryEmploymentAgency boolean optional

    Foreign temporary employment agency

  • salaryPaymentsConstructionRealEstateOwnUse boolean optional

    Salary payments for construction of real estate for own use

  • salaryPaymentsDomesticCare boolean optional

    Salary payments for domestic care

  • classOfActivityReferenceGroup enum optional

    The form's own eight mutually-exclusive reference-group letters (A-H), printed as a single labelled list.

    enum: 8 values
  • classOfActivityReferenceGroupOtherDescription string optional

    Other, describe activity

    length: 0–200
  • position enum optional

    The form's own eight mutually-exclusive position options, printed as a single labelled list alongside the reference groups.

    enum: 8 values
  • positionOtherDescription string optional

    Other, describe position

    length: 0–200

Independent business operations: estimated calculated remuneration

  • independentOperatorReferenceCategory string optional

    Reference category

    length: 0–200
  • independentOperatorEstimatedAnnualRemunerationIsk number optional

    Estimated annual remuneration (ISK)

    range: 0–∞classification: financial
  • independentOperatorEstimatedMonthlyRemunerationIsk number optional

    Estimated monthly remuneration (ISK)

    range: 0–∞classification: financial
  • independentOperatorRemunerationFromMonth string optional

    From and incl. which month?

    length: 0–30
  • spouseEstimatedAnnualRemunerationIsk number optional

    Estimated annual remuneration of spouse (ISK)

    range: 0–∞classification: financial
  • spouseEstimatedMonthlyRemunerationIsk number optional

    Estimated monthly remuneration of spouse (ISK)

    range: 0–∞classification: financial
  • spouseRemunerationFromMonth string optional

    From and incl. which month? (spouse)

    length: 0–30
  • thirdPartyFirstWagePaymentDate date optional

    Estimated date of first wage payment to third party

  • thirdPartyEstimatedMonthlyWagePaymentsIsk number optional

    Estimated monthly wage payments to third party (ISK)

    range: 0–∞classification: financial
  • noWagePaymentsOnlyCalculatedRemuneration boolean optional

    Those who calculate their own remuneration must keep in mind that they are required to pay premiums into a pension fund (both employer's and employee's contribution) and social security payments. Social security payments grant rights to payments from the Directorate of Labour and the Maternity/paternity leave fund.

  • calculatedRemunerationSupportingDocumentation string optional

    May be omitted if there is no deviation from reference groups or minimum amounts. See also the accompanying document requirement for any physical documentation enclosed.

    length: 0–500

Foreign employer contact and comments

  • foreignEmployerName string optional

    Name

    length: 0–200
  • foreignEmployerIdNumber string optional

    Id-number (of those registered in Iceland)

    pattern
  • foreignEmployerAddressAndPostcode string optional

    Address and postcode

    length: 0–200
  • foreignEmployerEmail string optional

    E-mail address

    length: 0–200
  • comments string optional

    Comments

    length: 0–2000
  • signatureDate date optional

    Date

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-10

Research trail (GOV-2077, "GovSchema Standard Research")

This cycle's task brief asks (phase 1) to catalog what the registry already covers and (phase 2) to research online for missing government portals/forms. Phase 1 found the registry at 29 jurisdictions, 321 published schemas. A fresh read of CATALOG.md's Executive Summary confirmed Sweden (opened GOV-2056, deepened GOV-2063/GOV-2070) now stands at 3 of 6 verticals, with its remaining three already screened and dead-ended or blocked this same week: Passport and National ID are both confirmed in-person/biometric-only, and Taxes (Skatteverket SKV 4314) remains genuinely source-blocked — the only static copy is a stale c.2014/2015 edition and the live PDF-generation servlet resets the connection for both a direct fetch and a real headless-Chromium session alike. The brief's own named National ID candidates (DE Steuer-ID, SG NRIC, NZ RealMe, "remaining voter registration") are all already resolved or confirmed non-gaps in prior cycles (see CATALOG.md's own repeated notes on this). Rather than re-attempt an already-blocked or already-closed gap, a scouting subagent was dispatched to (a) retry Sweden's Taxes vertical via an alternate source and (b) find a genuinely new (30th) jurisdiction. Lead (a) reconfirmed the same structural block (Wayback Machine was also unreachable this cycle). Lead (b) found Iceland's Skatturinn (Directorate of Internal Revenue) publishing RSK 5.02 ("Notification to tax authorities, registration in the employer's registry and/or value added tax registry") as a directly downloadable, unauthenticated, bilingual (Icelandic/English) fillable AcroForm PDF with no CAPTCHA/login/WAF gate — a genuinely new, unscreened jurisdiction with a strong, currently-served source.

Sources examined

  • Document (id, version): is/skatturinn/business-employer-vat-registration / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Iceland Revenue and Customs (Skatturinn), formerly Ríkisskattstjóri (RSK).
  • Primary source: Skatturinn Form RSK 5.02, edition 12-3-2021 ("Notification to tax authorities, registration in the employer's registry and/or value added tax registry"), the English-language PDF downloaded directly from https://www.skatturinn.is/media/rsk05/rsk_0502.en.pdf, linked from the official public forms index https://www.skatturinn.is/english/forms/. A genuine, official, fillable AcroForm PDF (2 pages), retrieved with a direct curl fetch (HTTP 200, no block, using a browser User-Agent). The PDF's own file-modification history (Aug 2023, Sep 2024 timestamps found via the scouting pass) shows this edition still actively served, not superseded by a newer numbered revision.
  • Field extraction method: pdfjs-dist's getFieldObjects() plus page-level getAnnotations()/getTextContent() (AcroForm field names, types, PDF-level Required flag via fieldFlags & 2, and the full position-tagged text layer) — 101 AcroForm fields across 2 pages; programmatically checked all 101 annotations' fieldFlags: none set the PDF's own Required bit, the same "form's own prose, not the PDF's Required bit, is the requiredness signal" pattern already documented for several sibling schemas in this registry.
  • Visual re-verification: unlike Sweden's Migrationsverket/Transportstyrelsen forms (whose AcroForm field names are self-documenting English strings), RSK 5.02's field names are short Icelandic abbreviations (e.g. c_cbx_9, d_teg_starfs_cbx_3) that do not encode their own label. Coordinate-only nearest-label heuristics were tried first but left real ambiguity in two checkbox clusters, so the PDF was additionally rendered with a real, full-build headless Chromium (Playwright, the chrome-linux64 build under /paperclip/.cache/ms-playwright, with LD_LIBRARY_PATH pointed at /paperclip/chrome-sysroot/usr/lib/x86_64-linux-gnu — the lighter chromium_headless_shell build has no PDF-viewer plugin and cannot render a PDF) and visually re-inspected page-by-page (both the full-page render and a scrolled page-2 render) to confirm every checkbox grouping before finalizing the field-to-label mapping. This resolved the two ambiguous clusters: confirmed 'Form of operation' (private operation / legal entity / bankrupt estate) is a single boxed choice, and confirmed the four Employer's-Registry special-category checkboxes in §D (resident abroad, foreign temporary employment agency, construction-for-own-use salary payments, domestic-care salary payments) are visually grouped in one orange band but are four independent declarations, not a single choice.
  • Retrieved / reviewed: 2026-07-10.
  • Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).

What was confirmed against the source

| Source element | Field(s) | |---|---| | Header, 'Form of operation' | operationForm | | §A (p.1): VAT registration / registration for employers dates | vatNewRegistrationFromDate, vatAlterationFromDate, vatTemporaryFromUntil, vatBusinessDormantFromDate, employerNewRegistrationFromDate, employerAlterationFromDate, employerTemporaryFromUntil, employerChangeDueToUnemploymentBenefitsDate | | p.1, single-client/RSK 10.31 note | workingForSingleOrFewClients | | §B (p.1): operator/employer identity and contact | operatorName, operatorIdNumber, operatorAddress, operatorPostcode, operatorTelephone, operatorEmail, operatorCellphone, operatorEmail2, operatorCellphone2, alternateBusinessNames, alternateNameIdNumber, agentRepresentingForeignEntityName, agentRepresentingForeignEntityIdNumber, bankruptEstateExecutorName | | §C (p.1): VAT-taxable activity, base of operations, estimated income, income-registration method | vatTaxableGoodsOrServicesCategories, vatExemptBusinessOperations, baseOfOperationsAddress, baseOfOperationsMunicipality, estimatedFirstVatTaxableTurnoverDate, estimatedVatTaxableIncomeFirst12MonthsIsk, estimatedDevelopmentCostsFirst12MonthsIsk, registersIncomeViaCashRegister, registersIncomeViaProductDeposit, registersIncomeViaPrenumberedInvoices, registersIncomeViaElectronicInvoices, registersIncomeViaPrenumberedGiroSlip, registersIncomeViaOtherMethod, registersIncomeOtherMethodDescription | | §C (p.1), 'Use only in case of takeover of business operations' | activityTakenOverWhollyOrPart, takeoverDate, takeoverEnterpriseName, takeoverEnterpriseIdNumber, takeoverInventoryIncluded, takeoverInventoryValueIsk, takeoverMachineryOrAssetsIncluded, takeoverAssetsValueExcludingInventoryIsk, takeoverRealEstateIncluded, takeoverRealEstateProperties, takeoverAdjustmentObligationOvertaken | | §D (p.2): class of activity, special employer categories, reference group, position | classOfActivity, employerResidentAbroadOrEmbassy, foreignTemporaryEmploymentAgency, salaryPaymentsConstructionRealEstateOwnUse, salaryPaymentsDomesticCare, classOfActivityReferenceGroup, classOfActivityReferenceGroupOtherDescription, position, positionOtherDescription | | §E (p.2): legal entity wage payments and shareholders | legalEntityFirstPaymentDate, legalEntityAverageMonthlyWagePaymentsIsk, shareholder1NameAndId, shareholder1OwnershipPercent, shareholder2NameAndId, shareholder2OwnershipPercent, legalEntityRemunerationReferenceCategory, legalEntityEstimatedAnnualRemunerationIsk, legalEntityEstimatedMonthlyRemunerationIsk, legalEntityRemunerationFromMonth | | §F (p.2): independent business operations, estimated remuneration | independentOperatorReferenceCategory, independentOperatorEstimatedAnnualRemunerationIsk, independentOperatorEstimatedMonthlyRemunerationIsk, independentOperatorRemunerationFromMonth, spouseEstimatedAnnualRemunerationIsk, spouseEstimatedMonthlyRemunerationIsk, spouseRemunerationFromMonth, thirdPartyFirstWagePaymentDate, thirdPartyEstimatedMonthlyWagePaymentsIsk, noWagePaymentsOnlyCalculatedRemuneration, calculatedRemunerationSupportingDocumentation | | §G (p.2): employer resident abroad or embassy | foreignEmployerName, foreignEmployerIdNumber, foreignEmployerAddressAndPostcode, foreignEmployerEmail | | p.2: comments, date | comments, signatureDate | | p.1 takeover note, p.2 §F note, p.2 footer attestation/signature | documents[].adjustmentObligationTransferDocumentation, documents[].calculatedRemunerationDocumentation, documents[].applicantSignature |

What is NOT independently confirmed / out of scope

  • No PDF-level Required flags. As noted above, none of the 101 AcroForm fields set the PDF's own Required bit; required/requiredWhen assignments in this document are derived from the form's own structure and standard registration necessity, not a confirmed submission-time gate.
  • ISAT-number. The form's own §C prints a box explicitly labelled "ISAT-number (filled in by RSK)" — an agency-assigned output, not applicant input — and is therefore excluded from fields[] entirely.
  • Two identically-labelled contact rows in §B. The source prints two consecutive, unqualified "E-mail address"/"Cellphone number" row pairs with no distinguishing text. Modelled as a primary and secondary contact entry (operatorEmail/operatorCellphone and operatorEmail2/operatorCellphone2) rather than assuming a distinction (e.g. a bookkeeper's contact vs. the operator's own) the source itself does not state.
  • Alternate-name identification number. The "Icelandic identification number" box paired with "Does the company operate under alternate name/names?" is modelled as alternateNameIdNumber — the ID number associated with that alternate name, plausible under Icelandic business-name registration practice — rather than omitted, since the source's own table layout consistently pairs every named party with an adjacent ID-number column. Not independently confirmed against a second source; a future reviewer with access to the Icelandic-language edition or Skatturinn's own field-help text could confirm or correct this reading.
  • Two independent, non-exclusive checkbox clusters, kept as separate booleans rather than collapsed to an enum (see the GOV-2070 review-fix precedent of a true mutually-exclusive radio group having been mismodeled as unconstrained booleans, which this document deliberately avoids repeating in the other direction): the four §D special-employer-category checkboxes (employerResidentAbroadOrEmbassy, foreignTemporaryEmploymentAgency, salaryPaymentsConstructionRealEstateOwnUse, salaryPaymentsDomesticCare) and the six §C income-registration-method checkboxes (registersIncomeViaCashRegister through registersIncomeViaOtherMethod). Both clusters are visually grouped under one heading but describe circumstances that can plausibly co-occur (e.g. a business could use both a cash register and pre-numbered invoices at once), unlike the truly single-choice 'Form of operation', 'Class of activity, reference group', and 'Position' groups, which were collapsed into enums (operationForm, classOfActivityReferenceGroup, position). Not independently confirmed against Skatturinn's own field-help text (none was found published alongside the form); if a future reviewer finds the source intends at-most-one for either cluster, exclusivityGroups (GSP-0013 §5) would be the more precise construct than the current independent-booleans modelling.
  • Signature line. Not a fillable AcroForm field (a printed line only); modelled instead as an attestation-category documents[] entry (applicantSignature), the same pattern se/transportstyrelsen/vehicle-registration-new-vehicle uses for its own signature block.
  • Companion form RSK 5.04 ("End of business activity"). A distinct, separately numbered form for deregistration, not modelled here; a plausible fast-follow candidate for a future cycle.
  • Address decomposition. All postal addresses are modelled as single free-text strings, matching the form's own single free-text address box per person/entity, not a decomposed street/number/postal-code/city object.
  • Icelandic kennitala format. ID-number fields validate against the general kennitala pattern (^[0-9]{6}-?[0-9]{4}$, 10 digits optionally hyphenated after the 6th) rather than a jurisdiction-specific checksum, which the form itself does not publish.
  • Live e-service parity. Not screened this cycle — this document is sourced entirely from the paper/PDF form, not a live wizard walkthrough (Skatturinn's site was not checked for an e-service equivalent of this specific form).

Scope and jurisdiction notes

  • Opens Iceland as GovSchema's 30th jurisdiction, with one vertical (Business Formation) modelled; Iceland's other five verticals (Passport, DMV, Taxes, Visa, National ID) are open, unscreened backlog candidates for a future cycle.
  • Models the full form (all 101 AcroForm widgets, collapsed to 85 schema fields after gathering three genuinely single-choice checkbox groups into enums — see above), rather than scoping to one operator type; operationForm and requiredWhen gate the private-operator/legal-entity/bankrupt-estate branches so a consumer can drive a single conditional flow across all three filer types this one form serves.
  • Conditional flow is expressed with requiredWhen throughout (GSP-0013); no branch in this document's scope disqualifies the applicant, so no transitions/exitReason construct is used.

Path to a verified claim (next step)

To advance to status: verified, a reviewer confirms the exact requiredness Skatturinn enforces when RSK 5.02 is filed, resolves the two disclosed scope/interpretation decisions above (the duplicate contact-row pairing and the alternate-name ID-number column) against the Icelandic-language edition or Skatturinn's own field-help text, and checks whether a live e-service equivalent exposes any field this paper-form sourcing does not — recording the outcome here, shipping a new schema version if discrepancies are found (VERSIONING.md §3, immutability).

Test run

A mock conformance/is/skatturinn/business-employer-vat-registration/1.0.0/application-packet.json scenario (Björg Ólafsdóttir, a private-operator graphic-design consultancy in Reykjavík registering for both new VAT and new employer registration, not a business takeover, registering income via pre-numbered and electronic invoices) was checked with a from-scratch script re-implementing this document's own required/requiredWhen condition grammar (GSP-0013). Result: 0 errors across all 85 fields (46 collected, 39 correctly marked not-applicable). Five mutation tests confirmed the condition grammar fires correctly: (1) setting operationForm to bankrupt_estate without adding bankruptEstateExecutorName correctly raised 1 missing-required-field error; (2) setting registersIncomeViaOtherMethod to true without adding registersIncomeOtherMethodDescription correctly raised 1 error; (3) setting activityTakenOverWhollyOrPart to true without adding the three takeover detail fields correctly raised 3 errors; (4) setting classOfActivityReferenceGroup to other without adding classOfActivityReferenceGroupOtherDescription correctly raised 1 error; (5) setting employerResidentAbroadOrEmbassy to true without adding foreignEmployerName correctly raised 1 error. The schema was also validated against the GovSchema v0.3 meta-schema with tools/validate.mjs and tools/validate-ajv.mjs (both pass).

Re-verification

Per the practice's Cadence, nextReviewBy is set to 2027-01-10 (6 months).

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Iceland Revenue and Customs or any government. The authoritative source is always the live government form and its official instructions.