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V.A.T. on exportation

Retail export scheme
Visitors from abroad can get Valua Added Tax (V.A.T.) refund on goods purchased in Cyprus from shops that use the retail export scheme. The scheme is applicable to goods purchased within the retail trade frame, meeting the following prerequisites:
  • they are chargeable with V.A.T.;
  • they are for the personal use of the traveller or his/her family;
  • they are carried in the passenger’s personal hand luggage, carried by him/her; and
  • the goods' value €50 for each person.

However these provisions are not applicable in the case of the following goods:
  • goods subject to an export licence;
  • equipment and provisions for pleasure boats and private aircraft or for any other means of transport for private use.

Equipment is considered to be those goods which are incorporated or used on any means of transport for private use; provisions are fuel, oils and food supplies for these means of transport.

The buyer must produce to Customs the purchase invoice together with the goods for certification of the exportation at the point and time of departure from Cyprus.

The goods must be exported before the end of the third month following the month in which the goods were purchased.

After certification and exportation of the goods, the buyer must post the certified invoice to the shopkeeper who shall refund the V.A.T. once he receives it.

Private companies have been authorised by the V.A.T. Commissioner to refund V.A.T. in cash to departing passengers at Larnaca and Paphos Airports at the time of departure.




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