Οι περί Φόρου Προστιθέμενης Αξίας (Ειδικό Καθεστώς για Υπηρεσίες που Παρέχονται Ηλεκτρονικά) Κανονισμοί του 2004.

This regulation establishes a specific Value Added Tax (VAT) framework for services provided through electronic means. It aims to ensure consistent tax treatment for digital transactions across borders, addressing the unique challenges of taxing intangible services. Businesses providing digital services and consumers purchasing electronic content are affected. The rules determine how VAT is applied to online transactions to prevent tax evasion and ensure fair competition in the digital market.