Foreign Businesses (Cyprus)

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Commentary

12 Cyprus

Businesses with no establishment in Cyprus will be required to register for VAT if they make any of the following supplies in Cyprus:

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•�� Intra-EU supplies of goods.
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•�� Intra-EU acquisitions

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Simplified invoices (Italy)

Domestic reverse charge (Senegal)

Administration (Belgium)

Appendix 3C: VAT zero rate (Belgium)

GST on expenditure (Australia)

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Foreign businesses (Cyprus)

12 Cyprus

Simplified invoices (Italy)

Domestic reverse charge (Senegal)

Administration (Belgium)

Appendix 3C: VAT zero rate (Belgium)

GST on expenditure (Australia)

Transfer of a business as a going concern (Portugal)

Transfer of a business as a going concern (Zambia)

Capital goods scheme (France)

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

VAT deregistration (Germany)

Appointing a fiscal representative (Mexico)

Input tax credits generally (Canada)

Self-revision surcharge (Hungary)

VAT deregistration (Cambodia)

Transfer of a business as a going concern (Mexico)

Consignment and call-off stock (Croatia)

Lithuania - VAT registration guide

Credit notes (Belgium)

GST bad debt relief (Australia)

Hungary - VAT registration guide

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Foreign businesses (Cyprus)

12 Cyprus

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