Flash: Iceland Amends VAT Legislation to Tax Non-resident Suppliers of Electronically Supplied Services

It is generally known that the EU Member States, Norway and Switzerland require non-resident suppliers of electronically supplied services (ESS) to register and account for VAT in their jurisdictions. What may be less known is that Croatia has also amended its legislation to make non-resident registrations mandatory should a sale of an ESS be made to a private individual customer. Iceland is joining this group.