Cyprus reinstates a narrower zero VAT rate on baby milk, nappies, hygiene products, fresh vegetables and fruit to 31 December 2025 (K.D.P. 349/2024)

What changed in detail

Cyprus’s Council of Ministers issued the Value Added Tax (Amendment of the Fifth and Sixth Schedules) (No. 3) Order 2024, K.D.P. 349/2024, published in Official Gazette Annex III(I) No. 5904 on 31 October 2024. It reinstates a temporary zero rate after the previous order, K.D.P. 231/2024, lapsed on 30 September 2024.

From 4 November 2024 to 31 December 2025, the order zero-rates:

• baby milk;
• infant and adult nappies;
• women’s hygiene products;
• fresh or chilled potatoes and vegetables in the listed headings of CN 0701 to 0709;
• fresh fruit in the listed headings of CN 0803 to 0810, including bananas, figs, citrus fruit, grapes, melons and watermelons, apples and pears, stone fruit, strawberries and kiwi fruit.

The scope is narrower than the 2024 orders before it. Bread, eggs, coffee, sugar and meat are not covered. Potatoes and fresh fruit are covered for the first time in this chain.

What it means

This order is spent: it ran to 31 December 2025. It changed the shape of the relief from a general food basket to children’s and hygiene products plus fresh produce, and that shape has held since.

The next link is K.D.P. 337/2025, which renewed the same list for calendar year 2026 and added a few items. For 1 October to 3 November 2024, before this order started, none of these goods was zero-rated.