VAT Refund for IOSS items

We would like to inform you that for the items included in the  list below , either the VAT paid in Cyprus has already been refunded or the process will be finalised soon. 

We take this opportunity to remind you that according to previous announcements, ALL of the following requirements must be met, in order for an item to be considered IOSS:

1. The e-commerce platform must be registered at the tax authorities of an EU Member State. 
2. For each postal item, an electronic customs declaration (ITMATT), must be created and forwarded by the origin postal organisation. 
3. The e-commerce platform unique IOSS number must be included in the ITMATT, in the specified data field.

Based on the above, Cyprus Post submits electronically the ITMATT received by the origin postal organisation, to the Department of Customs & Excise of the Republic of Cyprus. This system verifies the validity of the said IOSS number. 

If all of the above prerequisities are not met or if the IOSS number is not verified by the Customs' system, then the item is NOT covered by the IOSS scheme and therefore, the recipient will be asked to pay the VAT upon collection of the item in Cyprus. In such a case, the recipient can contact the seller.

The inclusion of the IOSS number on the item's label, without the above prerequisities to be met, does not relieve the item from VAT payment.