Country overview: CyprusPlace of Supplies of Services (PoSS) rules in 2010 |
| Cyprus | |
|---|---|
| Significant changes between draft law and Directives? | Not aware |
| Use and enjoyment rules for B2B transactions? | Yes |
| Force of attraction rules regarding PE's? | No |
| Do sanctions apply for failing to report reverse charged services? | Yes |
| Projected time period for ESL's for services? | Monthly |
| Do thresholds apply to ESL's for services? | No |
| ESL filing deadline? | 10th or 15th day of following month |
| Do sanctions apply for late/incorrect submissions of ESL's for services? | Yes |
| ESL for services format already published? | Yes |
| Projected time period for ESL's for goods? | Monthly (as from 1 Jan 2010) |
| Do thresholds apply to ESL's for goods? | No |
| ESL filing deadline? | 10th or 15th day of following month |
| Impact on e-filing procedure? | Yes, e-filling will be adopted from all business. |
| VAT return adapted? | Yes, two extra boxes will be added on the forms. |
| Final date for 8th Directive refund requests is 30 September? | Yes, for 2009 applications for 8th Directive refunds which will be submitted up to September 2010. |
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