A person who has a business establishment in Cyprus, or his usual place of residence is in Cyprus, and he acquires supplies outside Cyprus (taxable supplies if made within Cyprus), is entitled to voluntary registration.
For more detailed information about Value Added Tax, please either scroll up or down this page (quicker) or click below to go to the relevant section:
Rates | Exemptions | Registration | Voluntarily Registration | Right of Registration | Non - Recoverable VAT | Intra - EU Goods Trading
For more detailed information about the Tax Law - Tax Facts, please either use the main menu on the left or click below to go to the relevant section (quicker):
Income Tax | Defence Fund Contribution | Social Cohesion Fund | Social Insurance | Capital Gains Tax | Immovable Property Tax | Stamp Duty | Stock Exchange Special Levy | Value Added Tax | Ship Management Services | Shipping | Double Taxation Agreements | Tax Calendar