Further Extension of Temporary Application of Zero VAT Rate for Essential Items

Further to our previous newsfeeds on this, on 19 April 2024 an amendment to the VAT Law was published in the Official Gazette of the Republic of Cyprus for the extension of the application of the zero rate of VAT on selected food and socially essential products for the period from 30 April 2024 to 30 June 2024.


The zero rate of VAT will apply to the following items:

  • Bread: all types of bread, fresh or frozen, with or without leaven (e.g., white, black, wholegrain, multigrain, rustic, rye, cornbread, baguette, ciabatta, sliced bread, loaves, bread rolls, pittas). Pastries, rusks and any bread with added ingredients such as raisins, nuts, herbs are not included.
  • Milk: fresh (e.g., cow, goat, sheep), sweetened, concentrated, long-life, flavoured (e.g., chocolate, banana), plant milk (e.g., almond, soy, rice).
  • Eggs
  • Baby food: powdered, dry and/or wet form, intended for consumption by children. Snacks (e.g., chips, nuts, candies, chocolates, ice cream) are not included.
  • Baby and adult diapers
  • Products for feminine hygienic protection (tampons, sanitary pads and incontinence pads).
  • Coffee: unroasted, roasted beans, ground, powdered, instant, flavoured, caffeinated or decaffeinated in any package. Does not include ready-to-consume drinks or beverages which contain coffee and are consumed cold or hot.
  • Sugar: crystalline (white, brown, black), fine (powdered), coarse, cubed, in sachets.
  • Fresh or chilled or frozen meat (bovine, swine, sheep or goat, edible offal of bovine animals, swine, sheep, goat, edible poultry meat and offal, meat of rabbits or hares and edible offal of rabbits or hares)
  • Fresh or chilled vegetables 

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