Cyprus applies a special scheme for farmers. Use of the scheme is optional and its main features are as follows:
- Ìý
•ÌýÌýÌýÌý A normal VAT registration is not required provided the turnover from non-farming activities does not exceed the VAT registration threshold (see 12.1).
- Ìý
•ÌýÌýÌýÌý The scheme only applies to physical persons carrying on agricultural production activities or providing agricultural services combined with production of agricultural goods.
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Web page updated on 17 Mar 2025 13:14