elenCYPRUS EMPLOYERS AND INDUSTRIALISTS FEDERATION
elenCYPRUS EMPLOYERS AND INDUSTRIALISTS FEDERATION

Reimbursement of VAT by the recipient for transactions provided in connection with construction or civil engineering works – Article 11B

A draft Circular of the Department of Taxation – Indirect Taxation for Article 11B of the VAT Law, which consolidates circulars 164, 165, 166, 169, is notified. 174 and 184. The issuance of this circular was deemed necessary in order to ensure uniform tax treatment.

Please send any opinions/comments on the content of the circular no later than Friday 05/09/2025 via email to info@oeb.org.cy.

Circular – Article 11B final 22.8.2025


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