On 2 January 2023, the Icelandic Directorate of Internal Revenue published Notice 1609/2022, announcing the Jan. 31 deadline for submitting country-by-country (CbC) reporting for the fiscal year 2022. The notice contains that the notification must be filed by sending form RSK 4.31 to milliverdlagning@skatturinn.is. All inquiries regarding the notification can also be sent to this email address.