When to register
 When is VAT registration compulsory?
EU acquisitions and VAT Registration
Provision of services to taxable persons in other Member States and VAT Registration
 VAT Registration by businesses not established in the Republic
Businesses which are not established in Cyprus must register for VAT if:
(a) they carry out distance sales (see ‘Distance sales and VAT registration’);
(b) they conduct business in the Republic and supply goods or services to Cypriot customers for which registration becomes compulsory. These transactions may be transactions to which the reverse charge mechanism does not apply and include the supply and installation of goods or land-related services and cultural, sporting, artistic, recreational, etc. services supplied to non-taxable persons. These persons must register for VAT as soon as they formulate the intention to carry out taxable transactions in the Republic (registration limit does not apply).
Additional information can be found in Circular ΕΕ 243 (available in Greek).
Right to register for VAT
|