– see also International services

Armed forces serving in Cyprus

Legislation/Regulatory – Dir. 2006/112 art. 151(e)

Diplomatic and consular arrangements

Legislation/Regulatory – Dir. 2006/112 art. 151(a)

Exemption

Legislation/Regulatory – Dir. 2006/112 art. 151

Exemption for transactions treated as exports

Commentary – VAT Reporter ¶27-000

International organisations

Legislation/Regulatory – Dir. 2006/112 art. 151(b)

Visiting forces

Legislation/Regulatory – Dir. 2006/112 art. 151(c), (d)

Zero-rating

Commentary – VAT Reporter ¶20-125