Zero-Rated Value-Added Tax (VAT) on certain consumer goods

An amendment to the Cyprus VAT Law imposes a zero (0%) VAT rate up to 31 October 2023 for the below goods:

  • Bread (includes all kinds of bread, except pastries and any other bread-based products)
  • Milk (includes fresh milk, sweetened milk, condensed milk, long-life milk, flavored milk, and plant milk)
  • Eggs
  • Baby foods (in powder, dry or liquid form which are intended for consumption by children. Snacks are not included)
  • Baby diapers
  • Feminine hygiene products (tampons, sanitary napkins, and incontinence pads)
  • Adult diapers