ΟΜΟΣΠΟΝΔΙΑ ΕΡΓΟΔΟΤΩΝ & ΒΙΟΜΗΧΑΝΩΝ ΚΥΠΡΟΥΟΜΟΣΠΟΝΔΙΑ ΕΡΓΟΔΟΤΩΝ & ΒΙΟΜΗΧΑΝΩΝ ΚΥΠΡΟΥ
Πληροφορείστε ότι το Τμήμα Φορολογίας εξέδωσε την Εγκύκλιο αρ. 6/2026, με την οποία παρέχονται διευκρινίσεις σχετικά με την πρώτη εγκατάσταση και χρησιμοποίηση ακινήτων για σκοπούς ΦΠΑ.
Η Εγκύκλιος καλύπτει, μεταξύ άλλων, τις προϋποθέσεις συστηματικής χρήσης ακινήτων, την εφαρμογή του μειωμένου συντελεστή ΦΠΑ 5% σε ανακαινίσεις ιδιωτικών κατοικιών και τις σχετικές μεταβατικές διατάξεις.
Επισυνάπτεται η Εγκύκλιος για ενημέρωση των ενδιαφερομένων.
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