Cyprus: VAT exemption for specific training services

Amendment to VAT law extending the VAT exemption to services supplied by specific training providers

Amendment to VAT law extending the VAT exemption

An amendment to the value added tax (VAT) law extending the VAT exemption to services supplied by specific training providers was published in the official gazette on 13 October 2023.

The relevant amendment added a new category of VAT-exempt services for education of all levels, vocational training, retraining, as well as supply of services and of goods closely related thereto, by “training providers, including vocational training centers, certified by the Cyprus Human Resources Development Authority (HRDA).”

As specified on the official website of the HRDA, the categories of applicable certifications are:

  • Vocational Training Centers
  • Vocational Training Premises
  • Vocational Training Instructors

Read an October 2023 report prepared by the KPMG member firm in Cyprus



The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.