A number of goods and services are VAT exempt in Cyprus (see Appendix 12B).
Businesses making only exempt supplies will be unable to register for VAT.
Businesses making a mixture of taxable and exempt supplies must register for VAT if the value of the taxable supplies exceeds the VAT registration threshold (see 12.1), and they may elect to register voluntarily if operating below the threshold. These businesses are known as 'partly
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