Commit e35738f9f7 for woocommerce

commit e35738f9f782452d448dcb6356d37880c954f7f2
Author: Alda Vigdis Skarphedinsdottir <aldavigdis@aldavigdis.is>
Date:   Tue Jan 20 17:53:15 2026 +0000

    Adding Iceland and Faroe Islands to VAT countries (#62126)

diff --git a/plugins/woocommerce/changelog/62126-add-iceland-and-faroe-islands-to-vat-countries b/plugins/woocommerce/changelog/62126-add-iceland-and-faroe-islands-to-vat-countries
new file mode 100644
index 0000000000..6bf62b30d0
--- /dev/null
+++ b/plugins/woocommerce/changelog/62126-add-iceland-and-faroe-islands-to-vat-countries
@@ -0,0 +1,4 @@
+Significance: patch
+Type: enhancement
+Comment: Iceland and Faroe Islands added to list of countries using VAT.
+
diff --git a/plugins/woocommerce/includes/class-wc-countries.php b/plugins/woocommerce/includes/class-wc-countries.php
index c991ee8566..cb0b493cb9 100644
--- a/plugins/woocommerce/includes/class-wc-countries.php
+++ b/plugins/woocommerce/includes/class-wc-countries.php
@@ -464,7 +464,7 @@ class WC_Countries {
 	 */
 	public function countries_using_vat() {
 		wc_deprecated_function( 'countries_using_vat', '4.0', 'WC_Countries::get_vat_countries' );
-		$countries = array( 'AE', 'AL', 'AR', 'AZ', 'BB', 'BH', 'BO', 'BS', 'BY', 'CL', 'CO', 'EC', 'EG', 'ET', 'FJ', 'GH', 'GM', 'GT', 'IL', 'IR', 'KN', 'KR', 'KZ', 'LK', 'MD', 'ME', 'MK', 'MN', 'MU', 'MX', 'NA', 'NG', 'NP', 'PS', 'PY', 'RS', 'RU', 'RW', 'SA', 'SV', 'TH', 'TR', 'UA', 'UY', 'UZ', 'VE', 'VN', 'ZA' );
+		$countries = array( 'AE', 'AL', 'AR', 'AZ', 'BB', 'BH', 'BO', 'BS', 'BY', 'CL', 'CO', 'EC', 'EG', 'ET', 'FJ', 'FO', 'GH', 'GM', 'GT', 'IL', 'IR', 'IS', 'KN', 'KR', 'KZ', 'LK', 'MD', 'ME', 'MK', 'MN', 'MU', 'MX', 'NA', 'NG', 'NP', 'PS', 'PY', 'RS', 'RU', 'RW', 'SA', 'SV', 'TH', 'TR', 'UA', 'UY', 'UZ', 'VE', 'VN', 'ZA' );

 		return apply_filters( 'woocommerce_countries_using_vat', $countries );
 	}
@@ -477,7 +477,7 @@ class WC_Countries {
 	 */
 	public function get_vat_countries() {
 		$eu_countries  = $this->get_european_union_countries();
-		$vat_countries = array( 'AE', 'AL', 'AR', 'AZ', 'BB', 'BH', 'BO', 'BS', 'BY', 'CL', 'CO', 'EC', 'EG', 'ET', 'FJ', 'GB', 'GH', 'GM', 'GT', 'IL', 'IM', 'IR', 'KN', 'KR', 'KZ', 'LK', 'MC', 'MD', 'ME', 'MK', 'MN', 'MU', 'MX', 'NA', 'NG', 'NO', 'NP', 'PS', 'PY', 'RS', 'RU', 'RW', 'SA', 'SV', 'TH', 'TR', 'UA', 'UY', 'UZ', 'VE', 'VN', 'XK', 'ZA' );
+		$vat_countries = array( 'AE', 'AL', 'AR', 'AZ', 'BB', 'BH', 'BO', 'BS', 'BY', 'CL', 'CO', 'EC', 'EG', 'ET', 'FJ', 'FO', 'GB', 'GH', 'GM', 'GT', 'IL', 'IM', 'IR', 'IS', 'KN', 'KR', 'KZ', 'LK', 'MC', 'MD', 'ME', 'MK', 'MN', 'MU', 'MX', 'NA', 'NG', 'NO', 'NP', 'PS', 'PY', 'RS', 'RU', 'RW', 'SA', 'SV', 'TH', 'TR', 'UA', 'UY', 'UZ', 'VE', 'VN', 'XK', 'ZA' );

 		return apply_filters( 'woocommerce_vat_countries', array_merge( $eu_countries, $vat_countries ) );
 	}
diff --git a/plugins/woocommerce/tests/legacy/unit-tests/countries/countries.php b/plugins/woocommerce/tests/legacy/unit-tests/countries/countries.php
index d2e6c0e76d..20bf661edf 100644
--- a/plugins/woocommerce/tests/legacy/unit-tests/countries/countries.php
+++ b/plugins/woocommerce/tests/legacy/unit-tests/countries/countries.php
@@ -219,6 +219,6 @@ class WC_Tests_Countries extends WC_Unit_Test_Case {
 	 */
 	public function test_get_vat_countries() {
 		$countries = new WC_Countries();
-		$this->assertCount( 80, $countries->get_vat_countries() );
+		$this->assertCount( 82, $countries->get_vat_countries() );
 	}
 }