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Commentary

General (Cyprus)


12 Cyprus

General (Cyprus)

Cypriot VAT applies at the standard rate of 19% to any supply of goods or services made in Cyprus other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 12.37);

  2. Ìý

    •ÌýÌýÌýÌý zero-rated supplies (see 12.40);

  3. Ìý

    •ÌýÌýÌýÌý reduced-rated supplies (see 12.41);

  4. Ìý

    •ÌýÌýÌýÌý supplies by non-taxable persons

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