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Commentary

Appendix 12D: VAT reduced rates (Cyprus)

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12 Cyprus

9% rate

A reduced rate of VAT of 9% is applied in Cyprus to the following:

  1.  

    •     Transportation of passengers and their luggage by taxi and by touristic, excursion or suburban bus.

  2.  

    •     Restaurant and other catering services (including spirits, beer and wine if provided as part of the restaurant and catering services).

  3.  

    •     Accommodation in the hotel sector or in sectors with similar function.

5% rate

A reduced rate of VAT of 5% is applied in Cyprus to the following:

  1.  

    •     Drugs, medicines and dental supplies.

  2.  

    •

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