Appointing a fiscal representative (Cyprus)

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12 Cyprus
Commentary

Businesses established outside the EU may be required to appoint a tax or fiscal representative if their country does not have a mutual assistance arrangement with Cyprus.

A tax representative must be either:

  1.  

    •     a natural person with a permanent address in Cyrus; or

  2.  

    •     a legal entity trading and permanently established in Cyprus.

The tax representative must not have any tax arrears and must not

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