VAT Refund for Online Purchases Outside the EU

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