In Cyprus, VAT paid for IOSS transactions outside of the EU can be refunded if the following conditions are met:
– The online platform should be registered at the tax authorities of an EU member state
– The origin post should submit an electronic customs declaration (ITMATT), for the postal item
– The IOSS number should be included in the specified field in the ΙΤΜΑΤΤ
Source GlobalVATcompliance
Latest Posts in "Cyprus"
- Cyprus VAT Guide 2025
- Cyprus Extends VAT Filing Deadline to August 27 Due to Tax Portal Downtime
- Cyprus Amends VAT Rules for Virtual Events: Customer Location Determines Taxation from 2025
- EU Initiates Infringement Procedure Against Cyprus for Incomplete VAT Directive Transposition
- EU Initiates Legal Action Against Cyprus and France for Failing to Implement Key Customs Systems
