Cyprus has introduced a zero VAT rate on essential items including baby milk, baby and adult diapers, feminine hygiene products, and selected fruits and vegetables, effective from today until December 31, 2025.
The Tax Department announced that the zero VAT rate will apply to basic goods categories as specified in the Council of Ministers Decree (KDP 349/2024).
The measure covers baby milk in both liquid and powder form, baby and adult diapers, and feminine hygiene products including tampons, sanitary pads, and incontinence pads.
Fresh or chilled vegetables included in the zero-rate category comprise potatoes, tomatoes, onions, shallots, garlic, leeks, cabbages, cauliflower, broccoli, lettuce, carrots, turnips, beetroot, cucumbers, and legumes such as peas and beans.
The fruit category encompasses bananas, figs, citrus fruits including oranges, mandarins, clementines, grapefruits and lemons, grapes, melons, watermelons, apples, pears, apricots, peaches, cherries, nectarines, plums, strawberries, and kiwi fruit.
The tax exemption applies to specific commodity codes as detailed in the decree for both fruit and vegetable categories.
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