Cyprus (CY) Data

Transactions originating in, or intended for, the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia are treated as transactions originating in or intended for the Republic of Cyprus.
The application of the acquis is suspended in those areas of the Republic of Cyprus in which the Government of the Republic of Cyprus does not exercise effective control.

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 19%
Reduced 1 9%
Reduced 2 5%

VAT rate of 9% applies to restaurant services and other catering services, with the exception of alcoholic beverages, beer and wine, which are taxed at 19%

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/07/1992 5
01/10/1993 8
01/07/2000 5 10
01/07/2002 5 13
01/01/2003 5 15
01/08/2005 5 | 8 15
01/03/2012 5 | 8 17
14/01/2013 5 | 8 18
13/01/2014 5 | 9 19

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 5

19

2 Water supplies 5
3 Pharmaceutical products 5
4 Medical equipment for disabled persons 5
Children’s car seat 5
5 Transport of passengers

(+see n° VI)

5

9

6 Books 5
Books on other physical means of support 19
Newspapers 5
Periodicals 5
7 Admission to cultural services (shows, cinema, theatre) Ex

5

Admission to amusement parks 5
8 Pay TV/ cable TV 19
TV licence N/A
9 Writers, composers, etc. 5
10 Social housing 5
10a Renovation and repairing of private dwellings 5
10b Window cleaning and cleaning in private households 19
11 Agricultural inputs 5

19

12 Hotel accommodation 9
12a Restaurant and catering services 9
13 Admission to

Sporting events

5
14 Use of

Sporting facilities

5
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec Ex
16 Supplies by undertakers and cremation services 19

5

 

supply of coffins and funeral services

17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 5
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 5
19 Minor repairing (including mending and alteration) of:

Bicycles

Shoes and leather goods

Clothing and household linen

 

 

19

19

19

20 Domestic care services (**) 19
21 Hairdressing 5