Appendix 12B: VAT Exemptions (Cyprus) | 12 Cyprus | Tolley's EU and Global VAT | Tolley
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Commentary

Appendix 12B: VAT exemptions (Cyprus)

12 Cyprus

VAT exemptions are applied in Cyprus to the following:

  1. 鈥⑻� Public postal services.

  2. 鈥⑻� Hospital and medical care.

  3. 鈥⑻� The provision of medical care in the exercise of the medical and paramedical professions.

  4. 鈥⑻� The supply of human organs, blood, and milk.

  5. 鈥⑻� The supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians.

  6. 鈥⑻� Welfare and social security services.

  7. 鈥⑻� The supply of services and goods closely linked to the protection of children and young persons.

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