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VAT Invoice

When is a VAT invoice issued?

As a general rule, every registered taxable person

- who makes taxable supplies of goods or services to other taxable persons in Cyprus
- makes a supply of goods or services, other than an exempt supply, to a person in another member state
- receives a payment on account from a person in another member state for a supply that he has made or intends to make

is required to provide them with VAT invoices.

This obligation does not apply if the supply involved is:
- zero-rated;
- made for no consideration;
- made by a taxable person that uses the Profit Margin Scheme.

Registered retailers may issue the "retail invoice", if the customer is a taxable person and asks for a tax invoice, provided that the consideration is below 85.




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