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The Value Added Tax (Amendment) Law of 2012
02.03.2012
业务领域: 税法业务
“The Value Added Tax (Amendment) Law of 2012”
The purpose of this Law is to amend the basic VAT law, in order to transpose articles 11 and 199 of the EU VAT Directive 2006/112. Article 11 of the VAT Directive gives member states the option, for the purpose of administrative simplification, to regard as one single taxable person those persons established in the territory of a member state who, while legally independent, are closely bound to one another by financial, economic and organisational links. This provision is transposed into Section 32 of the Cyprus VAT law. Also, the basic VAT law is amended by adding new Section 11B which provides that, in the case of supply of services in the construction sector (construction work, repair, alteration or demolition services), the person liable for payment of VAT shall be the person to whom the supply has been made.
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