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Commentary

Appendix 12D: VAT reduced rates (Cyprus)


12 Cyprus

9% rate

A reduced rate of VAT of 9% is applied in Cyprus to the following:

  1. Ìý

    •ÌýÌýÌýÌý Transportation of passengers and their luggage by taxi and by touristic, excursion or suburban bus.

  2. Ìý

    •ÌýÌýÌýÌý Restaurant and other catering services (including spirits, beer and wine if provided as part of the restaurant and catering services).

  3. Ìý

    •ÌýÌýÌýÌý Accommodation in the hotel sector or in sectors with similar function.

5% rate

A reduced rate of VAT of 5% is applied in Cyprus to the following:

  1. Ìý

    •ÌýÌýÌýÌý Drugs, medicines and dental supplies.

  2. Ìý

    •

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