The Tax Department in Cyprus published at the end of last week Information Leaflet 17A in respect of the VAT ‘Call-off stock simplification’ effective from 1 Jan 2020 (1 of the 4 Quick Fixes). (Perhaps the interesting part is that Cyprus has not yet transposed the EU VAT Quick Fixes legislation in national law. Still, there has been a tendency to enact legislation retrospectively, so the Quick Fixes is said to follow the same path.)
Unofficial translation of the Information Leaflet in English
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