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Commentary

Appendix 12C: VAT zero rate (Cyprus)


12 Cyprus

The zero rate of VAT is applied in Cyprus to the following:

  1. Ìý

    •ÌýÌýÌýÌý Intra-EU supplies of goods (B2B).

  2. Ìý

    •ÌýÌýÌýÌý Services relating to imports of goods.

  3. Ìý

    •ÌýÌýÌýÌý Exports of goods.

  4. Ìý

    •ÌýÌýÌýÌý Services

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