Visitors are qualified for a VAT refund, subject to the following conditions:
- They must not be holders of passport /identification issued from an EU member state
- They have not have resided in Cyprus for more than 365 days in the last 2 years of their purchase
-The minimum purchase amount is Euro 171 and maximum 17,100 for an eligible VAT refund.
- Goods are carried in visitor’s hand luggage at point of exit and such departure date is no later than the last day of the third month from date of purchase.
- Purchase from shops that display a ''Tax – Free'' sign and ask for tax – free document.
- The Visitor must present the goods and invoice to the Customs Authorities upon departure. The customs Officer will stamp the invoice and certify the exportation .The visitor will then post the certified invoice back to the Shop or to a VAT refund company in order to receive the refund in the mode of his preference.