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…