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Home / Tolley's EU and Global VAT /12 Cyprus /Foreign VAT (Cyprus) /Services supplied to overseas customers – special situations (Cyprus) / 'Use and enjoyment' provisions (Cyprus)

'Use and enjoyment' provisions (Cyprus)

12 Cyprus

'Use and enjoyment' provisions (Cyprus)

Cyprus has implemented 'use and enjoyment' provisions in relation to a small list of services as detailed below. The use and enjoyment provisions override the normal place of supply rules in two important situations, where:

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Non-Union scheme (Germany)

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