Cyprus supply

A recent trip abroad has triggered a query regarding the status of Cyprus for VAT (and other EU-based tax principles). Supposing I sell goods to a trader based in northern Cyprus: does this constitute an export or merely an intra-community supply?

The relevant statutes suggest that the whole of the island is within the EU as a matter of law but HMRC guidance appears to place a border at the UN’s buffer zone between Turkish-controlled Cyprus in the north and the republic in the south.

Do readers have any further information that they can provide?

Query 17 807 – Green Lanes

Reply from KS

Green Lanes wants to understand the status of Northern Cyprus in the context of UK VAT and particularly whether a supply made in the UK of goods or services to a trader...