Cyprus introduces 0% VAT on additional basic goods

A. From 1 October 2026 to 31 May 2027, as follows:

1. Meat, fresh, chilled or frozen
   
   1. Bovine meat (CN codes 0201 and 0202)
   2. Swine meat (CN code 0203)
   3. Sheep or goat meat (CN code 0204)
   4. Edible offal of bovine animals, swine, sheep or goats (CN code ex 0206)
   5. Meat and edible offal of poultry of heading 0105 (CN code 0207)
   6. Meat and edible offal of rabbits and hares (CN code ex 0208)

It should be noted that prepared meats such as marinated meats, smoked meats, wine-marinated meats, sheftalia, patties, chicken nuggets, sausages, lountza, roasted meat, gyros, luncheon meat, panna, etc.— continue to be subject to the reduced VAT rate of 5%.

1. Fresh, chilled, or frozen fish:
   
   1. Fish (CN codes 0302, 0303, and 0304)
   2. Cuttlefish, squid, and octopus (CN code ex 0307)

It should be noted that prepared fish such as canned fish, smoked fish, marinated fish, breaded fish, etc.— continue to be subject to the reduced VAT rate of 5%.

B. From 12 October 2026 to 31 May 2027, as follows:

1. Bread: all types of fresh or frozen bread, with or without sourdough (e.g., white, dark, wholemeal, multigrain, rustic, rye, cornbread, baguette, ciabatta, sliced ​​bread, small loaves, pita bread). Excluded are baked goods, dried bread, and any bread with added ingredients such as raisins, nuts, or aromatics.
2. Milk: fresh milk (e.g., cow, goat, sheep), sweetened condensed milk, evaporated milk, long-life milk, flavored milk (e.g., chocolate, banana), plant-based milk (e.g., almond, soy, rice).
3. Coffee: unroasted, roasted (whole bean, ground, or powdered), instant, aromatic, caffeinated or decaffeinated, in any type of packaging. (Excludes ready-to-drink coffee-based beverages consumed hot or cold).
4. Sugar: granulated (white, brown, black), fine (powdered/icing), coarse, cubes, or in sachets.
5. Baby food: in powder, dry, and/or liquid form intended for consumption by children. Excludes snacks (e.g., chips, nuts, candy, chocolates, ice cream, yogurt).