Ελληνικά/Turkish
Republic of Cyprus EmblemTAX DEPARTMENT (INDIRECT TAXATION)TAX DEPARTMENT (INDIRECT TAXATION) Logo

Home Page | FAQ | Site Map | Links | Contact us
Search:  
Search
Advanced Search            

Information for Business


Ελληνικά

Back to Previous Page

PrintPrint






Importation of goods

VAT is charged on all imported goods regardless of the importer being a taxable person or not.
In the importation of goods of goods, VAT is considered to be an imports duty and is charged as if it were a duty of Customs.
Customs Enactments are applied on imported goods with such exceptions or adaptations as regulated by the VAT legislation.
In certain cases, the importation of services, that is the supply of services from abroad to Cyprus, is treated as a taxable supply of services made by the recipient, if he is a taxable person.




Download  Acrobat Reader







Top of Page

Best viewed with screen resolution 1024 x 768

© 2006 - 2095 Republic of Cyprus, Ministry of Finance,
TAX DEPARTMENT (INDIRECT TAXATIONS)
Home Page | Government Web Portal | Disclaimer | Webmaster