If a trader is not resident in the Republic – in the case of private individuals, or a legal person is based abroad – carries out a business in Cyprus and is liable or entitled to registration in the VAT Register of the Republic, the VAT officer may appoint a person who is resident in the Republic and is recommended by the trader, to act on behalf of the trader for VAT matters (a VAT representative) or require security for the protection of public revenue.
It should be noted that for private individuals resident in another Member State or legal persons incorporated in another Member State, there is no obligation to appoint a VAT representative.
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