Cyprus Publishes Amendments to VAT Law

According to recent reports, Cyprus published amendments to the VAT Law in the Official Gazette on 20 August 2020. The main amendments are summarized as follows:

• A new definition of "legal person" for VAT purposes is provided to align it with the definition for income tax purposes, including that a "legal person" includes a company, partnership, association, or club regardless of whether it is established in accordance with the provisions of any law or regulation;
• The reverse charge rules re…