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1) By Bank Transfer via IBAN 

Payable to :
CYPRUS BAR ASSOCIATION
Bank Of Cyprus , Diagorou Branch , Nicosia, CYPRUS
Acc Number 0357025732842 - IBAN: CY72002001950000357025732842
 
 
2) Via PayPal
 

Cyprus Participants
&

Participants outside the EU NOT in business **

Amount including VAT: EURO 71.40  (EURO 60+19% VAT)

 

Participants from another EU MS (excl. Cyprus) with valid VAT ID  *

Participants outside the EU in business **

Amount without VAT: EURO 60

 

 

Notes:

* In the case of EU participants (excluding Cypriot ones) that are registered for VAT in their home countries, they will not be charged with 19% Cyprus VAT, given that they provide to Cy Bar their VAT no. If the VAT number provided is invalid or the EU participant does not provide us with a valid VAT, then 19% Cyprus VAT must be imposed as usual.

** In the case where the participant is based outside the EU,  no Cyprus VAT should be charged given that the participant is in business (i.e. this service is outside the scope of Cyprus VAT).  It follows that the non EU participant will need to provide to Cy Bar evidence that he is in business as per the guidance above. If it cannot be justified that the recipient is in business (i.e. effectively receiving the services for private purposes) then Cy VAT at 19% will need to charged.