Cyprus operates a special margin scheme for travel agents, tour operators and any other business involved in the provision of relevant supplies.
The scheme, which is known as the tour operators margin scheme (TOMS), is used in relation to affected supplies, which include:
- Ìý
•ÌýÌýÌýÌý accommodation;
- Ìý
•ÌýÌýÌýÌý passenger transport;
- Ìý
•ÌýÌýÌýÌý hire
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Web page updated on 17 Mar 2025 13:14