TEDB Official Sourced · 2026 Reference

Cyprus VAT: Warehousing, Storage & Freight

Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Cyprus.

19%
Standard Rate
Directive 2006/112/EC Art. 44 / Art. 146(1)(e)
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Statutory Classification & Directives

Under official European Commission regulations and national legislation in Cyprus, supplies of Warehousing, Storage & Freight are subject to the 19% standard rate.

Statutory Note: Domestic warehousing, storage, and intra-EU freight incur standard VAT in the country where services are performed or established. Cross-border freight directly linked to the export of goods outside the EU is zero-rated (exempt with credit).
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Cyprus from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Cyprus require charging Cyprus VAT (19%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Cyprus creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Cyprus · TEDB 2026 STATUTORY ENGINE

Cyprus Live Statutory VAT Verification: Warehousing, Storage & Freight

Official European Commission TEDB calculation and legal classification for Cyprus.

Standard rate Cyprus (CY) Warehousing, storage & freight
19% Standard rate
VAT Amount Calculator
€
Net Amount
€100.00
VAT (19%)
€19.00
Gross Total
€119.00
Statutory Citation: Directive 2006/112/EC Art. 44 / Art. 146(1)(e)
Domestic warehousing, storage, and intra-EU freight incur standard VAT in the country where services are performed or established. Cross-border freight directly linked to the export of goods outside the EU is zero-rated (exempt with credit).
All rates active in this country (4)
Classification Applied Categories & Conditions Rate
Standard rate General standard rate application 19%
Reduced rate Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites · Until 31/8/2022 was 5% - from 1/9/2022 is 9% 9%
Reduced rate Hairdressing · Hair extensions and wigs are liable at the standard rate 5%
Super-reduced rate 140 first theatre and circus performances 3%
Source: European Commission TEDB Verify on TEDB ↗
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Frequently Asked Questions

The statutory VAT rate on Warehousing, Storage & Freight in Cyprus is 19% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Cyprus, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Cyprus) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.

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Complete Cyprus VAT Guide

Everything you need to know about VAT registration thresholds, local filing deadlines, and compliance rules in Cyprus.

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Other Rates in Cyprus

Warehousing, Storage & Freight in Other EU Markets

LATESTBC’s PST Expansion Reaches Fabric and Pattern Sellers October 1 — Days … → OSS returns are filed quarterly — one return for all 27 EU states. Overseas sellers: VAT is due from your first EU sale — no threshold. IOSS covers imported goods up to €150 in value. 27 EU member states, one OSS registration.