The Cypriot tax authorities have confirmed that British companies carrying out transactions for which they are liable for VAT in Cyprus are exempt from the obligation to appoint a fiscal representative in Cyprus.
This is due to the VAT debt recovery assistance clause contained in the agreement between the United Kingdom and the European Union of 24 December 2020.
However, UK businesses can still appoint a fiscal agent in Cyprus to carry out and fulfil their VAT obligations in Cyprus on their behalf.
Find out more about which EU countries impose or do not impose a fiscal representative on UK businesses.
Source: Cypriot Ministry of Finance (pdf in Greek)
