Global Daily Tax News, Cyprus VAT Zero Rates Various Foodstuffs, (Apr 6, 2026)

Cyprus has temporarily waived value-added tax on supplies of meat and fish, starting April 6, 2026.

Until September 30, 2026, a zero rate of value-added tax will apply on such supplies, under Decree K.D.P. 168/2026, published in the Official Gazette of the Republic on March 27, 2026.

The zero rate applies to supplies of the following products:

• Fresh or chilled or frozen meat:

  • Meat of bovine animals (CN heading codes 0201 and 0202);

  • Meat of swine (CN heading codes 0203);

  • Meat of sheep or goats (CN heading codes 0204);

  • Edible offal of bovine animals, swine, sheep, goats (CN heading codes ex 0206);

  • Meat and offal edible poultry offal of heading 0105 (CN code 0207);

  • Rabbit or hare meat and edible offal of rabbits and hares (CN code ex 0208); and

• Fish, fresh or chilled or frozen:

  • Fish (CN code 0302, 0303 and 0304); and

  • Cuttlefish, squid, and octopus (CN code 0307).

Prepared meat and fish products continue to be subject to the five percent rate, such as burgers and sausages, and smoked, breaded, canned, or marinated fish.