| 0% | - EU sales, exports, food (unless the supply is in the course of catering), medicines and vaccines
- Commission from abroad for imports and exports from and to Cyprus
- International air and sea transportation of persons, goods and related services
- Ship management services
- Goods that are to be placed in customs warehouses (bonded warehouses) or free-zones, and be subject to the relevant customs regime or temporary importation (transit) or transshipment regime goods that are intended to be incorporated into drilling
- Goods after importation, but before customs clearance
|
| 5% | - Supply of food in the course of catering (excluding alcohol), animal feeding stuffs, fertilizers
- Accommodation in hotels and other tourist establishments, supply of coffins, services supplied by undertakers, services of road cleaning, refuse collection and waste treatment (other than services provided by local administration)
- Services of writers, composers and artists, newspapers, magazines and books
- Sales of fertilizers, insecticides, fungicides, animal feed, plant seeds, livestock animals for foodstuff manufacturing
- Water, gas bottles, ice cream and related products, non-bottled water
- Salted or spicy products made with cereal or potatoes, salted, roasted, spicy nuts, sundry goods used by disabled persons
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