Cyprus: 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:

1. The online platform should be registered at the tax authorities of an EU member state.
2. The origin post should submit an electronic customs declaration (ITMATT), for the postal item.
3. The IOSS number should be included in the specified field in the ΙΤΜΑΤΤ

The items will not be considered as an IOSS item and VAT should be paid in Cyprus if the above conditions were not met. In such cases, you need to contact the seller for further action.

Source: cypruspost.post

NOTE: The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.