April 18, 2018

Taxation of Rents in Cyprus for Value Added Tax Purposes (Interpretative VAT Circular-Letting of Immovable Property)

Following the recent legislative changes (Law 157 (I) / 2017) enacted by the House of Representatives of Cyprus, for the purposes of harmonizing legislation with the EU Value Added Tax (VAT) Directive, we set out below how the transactions relating to the letting of immovable property in Cyprus will be treated for VAT purposes.

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