• The supply of foodstuff and/or beverages (excluding alcoholic drinks, beer, wine and soft drinks) or both, irrespective of whether the goods are delivered from the supplier to the customer or taken away by the customer.
• The supply of pharmaceutical products.
• Newspapers, books and magazines.
• Hairdressing services.
• Entry fees to theaters, circus, festivals, Luna parks, concerts, museums etc.
• Entry fees at sports events and fees for using athletic centers.
• Renovation and repair of private households after three years of first residence.
• Supply of catering services from school canteens.
• All restaurant catering services (including the supply of alcoholic drinks, beer, wine and soft drink).
• Hotel Accommodation.
• Transportation of passengers and their accompanying luggage within Cyprus using urban, intercity, water and rural taxis and tourist and intercity buses.
• Supply, hiring and repair of sea-going vessels and aircrafts.
• Supply of services to meet the direct needs of sea-going vessels.
• Supply of goods entered into customs regime.
• Supply of medicines and food, except the supply of food in the course of catering.
• If the goods have been exported or supplied to a registered person in another member state.
• Supplies of goods or services which are exempted under the VAT legislation.
• Leasing or letting of immovable property.
• Financial services, lotteries, medical care, social welfare, education, sports, cultural services, insurance     transactions etc.
Social Insurance Contributions (increased 1%):