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ARTICLE · 19 JUNE 2014

Cyprus And EU VAT

Genshape Management Limited
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Cyprus as a member of the European Union is affected by the EU directive and many of the issued in regards to VAT system within EU

CyprusTax
George Schizas
George Schizas

Cyprus as a member of the European Union is affected by the EU directive and many of the issued in regards to VAT system within EU.

The basic rules are as follow:

If a supplier provides goods or services to a customer based in an EU country and who is not registered for VAT, then the place of supply is the supplier's home country and invoices should include the same VAT rate as the supply considers to be in country. These transaction are so called Business to Customer or B2C The other case in B2C is that the customer is based outside EU and again the above method applies except for products since the product is exported outside EU

BUSINESS TO BUSINESS TRANSACTIONS B2B

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