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Intrastat Information Sheets
Intrastat and the
Island of Cyprus
Since 1974, the island of Cyprus has
effectively been split between the southern
part of the island (known as the Republic
of Cyprus (RoC)), and the northern part of
the island (known as the Turkish Republic
of Northern Cyprus (TRNC)). A peace
keeping ‘Atilla’ or ‘Green’ Line, patrolled by
UN troops, separates the two parts of the
island.
(TRNC). As a result the acquis is suspended
in the TRNC and it remains outside the EU.
If you make supplies to, or purchase goods
from the RoC, including the UK sovereign
Base Areas (SBA) (see below), these are
Intrastat movements and should be reported
in boxes 8 and 9 of the VAT return and on a
supplementary declaration if you have
exceeded the Intrastat assimilation threshold.
Supplies to SBAs can be
zero-rated for VAT under
an
extra-statutory
concession which came
into force on 1 May 2004.
This concession includes the import by, or
the supply of goods (and services) to, UK
forces and civilian staff accompanying them
and their messes or canteens on the island
of Cyprus.
The country code which should be used for all
transactions with the RoC is CY.
When Cyprus joined
the European Union
(EU) on 1 May 2004,
the terms of the
accession meant that
the entire island of
Cyprus was considered by the European
Commission to be covered by the acquis
communautaire, that is, the entire body of
European law. Therefore from 1 May 2004
the island, as a whole, technically became
part of the EU.
Sovereign Base Areas (SBAs)
SBAs are bases occupied by British Armed
Forces but for the purposes of Intrastat are
considered to be part of the customs territory
of the EU, attached to Cyprus.
Although the UK is responsible for the
application of Community measures in the
fields of customs and indirect taxation in the
SBAs, the SBAs are part of the customs
territory and are therefore part of the statistical
territory of the RoC.
Transactions involving Nicosia
(Lefkosia/Lefkoşa)
It may not be clear whether a trading partner
in Nicosia is in the RoC or the TRNC
because part of the city is in the TRNC and
part in the RoC. It is recommended that in
cases of doubt, businesses should contact
the Trade & investment Section of the British
High Commission at:
PO Box 21978
1587 Nicosia,Cyprus
Tel: +357 22861100
Fax: +357 22861150
Email [email protected]
However in a referendum held on 24 April
2004, the people of the Republic of Cyprus
(RoC) voted against re-unification with the
Turkish Republic of Northern Cyprus
Trade with the SBAs is therefore effectively
considered to be trade with the RoC for
Intrastat purposes and should be arrivals from
or dispatches to the Republic of Cyprus using
the country code ‘CY’.
If you have any questions about this
Information Sheet. Please email them to:
[email protected] and quote
‘Information Sheet, Cyprus’ in the subject
box.
October 2008
www.uktradeinfo.com