1. A physical or legal person established in the Republic of Cyprus whose taxable-transactions value of the goods and services that were carried out over the 12 preceding months period, or which will be carried out within the next 30 days has exceeded or will exceed €15,600
  2. Person (physical or legal) who makes acquisitions (from other Member States) in the Republic of Cyprus if:
  • At the end of any one month, the total value of its acquisitions over the period of one year, starting from the 1st of January, exceeds the threshold of €10,251.61
  • Whenever there are reasonable grounds to believe that the value of this person’s acquisitions over the next 30 days will exceed the threshold of €10,251.61.
      About McMillan Woods Cyprus Central offices are located in Nicosia Strovolos, Piraeus Street 36. 22 276000 [email protected] www.mcmillanwoods.com.cy
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