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A person who is a “foreign resident” and carries out business activities in Israel is liable to VAT in Israel. He/she must, within 30 days from the beginning of the business or activity, appoint a representative whose permanent place of residence is in Israel and must submit to the Tax Authority the representative’s written consent.

There is a monopoly on cash gaming in Iceland. Only one Icelandic company (Getspa) is permitted to offer online lotteries, but Icelandic citizens are allowed to play via foreign websites.

According to Iceland's de minimis rule, goods with a value of up to 10 SDR / 1500 Icelandic Krona/ 15 USD are exempted from taxes and duties collected by customs.

Iceland has not adopted the UNCITRAL model law on e-commerce or e-signatures.

Iceland has implemented the European e-Commerce Directive through the Electronic Commerce and other Electronic Services Act (30/2002). The Act includes a conditional safe harbor that applies a broad range of content and legal claims. It establishes precisely defined limitations on the liability of internet intermediaries providing services consisting of mere conduit, caching and hosting.

On the 13 of May 2014, the European Court of Justice ruled that individuals are entitled to seek the deletion of links on search engines about themself if the information is outdated or irrelevant, the so-called right to be forgotten. Although the court ruling only applies to the 28 European Member States, four other countries - Iceland, Liechtenstein, Norway and Switzerland - are de facto making use of it.

Under the Directive on Data Retention, operators were required to retain certain categories of traffic and location data (excluding the content of those communications) for a period between six months and two years and to make them available, on request, to law enforcement authorities for the purposes of investigating, detecting and prosecuting serious crime and terrorism. On 8 April 2014, the Court of Justice of the European Union declared the Directive invalid. However, not all national laws which implemented the Directive have been overturned.

Despite the invalidation of the Directive on Data Retention by the Court of Justice of the European Union on 8 April 2014, the Telecommunication Act still applies in Iceland.

For intra-corporate transferees (ICT), contractual service suppliers (CSS) as well as independent service suppliers (ISS), there are labour market tests. The Ministry of Labour or the Directorate of Labour may wave labour market tests for intra-corporate transferees (ICT).

Chapter II of Icelandic Copyright Act deals with limitations on copyright, but it does not provide for a fair use/fair dealing exceptions.

In a public limited company and a private limited company, the managing director(s) and at least half of the members of the board must reside in Iceland or be residents and citizens of any other European Economic Agreement (EEA) or OECD country. The Minister of Commerce may grant an exemption. If there is only one person on the board of directors, he/she must fulfil the residence qualification.

Although Iceland is a signatory to the WTO Government Procurement Agreement (GPA), its coverage schedules do not include "telecommunications related services" (CPC 754), which is an important service sector for digital trade.

It is reported that the right of access to public procurement is limited to regional trade agreement partners and members of the WTO’s Government Procurement Agreement.

The European de minimis threshold for import duties is harmonized. Goods with a value of up to 128 SDR / 150 EUR / 186 USD are exempted from customs duties. The VAT de minimis threshold is not harmonized within the EU and can vary between 10 and 22 EUR, i.e. Member States can decide on a value within this range to grant an exemption on VAT for imported goods.

According to UK's de minimis rule, goods with a value of up to 15 SDR / 15 GBP / 21 USD are exempted from VAT.