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Commentary

Self-billing (Cyprus)

12 Cyprus

Businesses can issue self-billed invoices in Cyprus. The parties must enter into a written self-billing agreement which:

  1. Ìý

    •ÌýÌýÌýÌý states that the customer is allowed to raise self-billed invoices for relevant transactions carried out for a period not exceeding 12 months;

  2. Ìý

    •ÌýÌýÌýÌý confirms that the seller will not issue any invoices for goods and services covered by the self-billing agreement;

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