tax refund tourist cyprus

Cyprus Solved

Cyprus Tax Refund: All You Need To Know     

Imagine the joy of discovering a hidden treasure in the heart of the Mediterranean. That’s the feeling many get when they navigate the Cyprus tax refund system successfully. Need help in Cyprus tax refund? Fret Not! We’ve got you covered!

Whether you’re a local resident or an expat soaking up the Cypriot sun, this guide will illuminate the path to claiming what’s rightfully yours. Let’s embark on a journey to uncover the secrets of securing your tax refund in Cyprus, turning complexity into clarity.

Let’s dive in!

Who Can File For A VAT Refund?

VAT refund is available to non-EU residents. 

To be eligible for a VAT refund, the following conditions generally apply:

• Meet the minimal eligible age of 16
• Proof of non-EU residency for more than 365 days in the last 2 years before the date of purchase.

On top of this, there are some other conditions that must be fulfilled:

• Meet the minimum purchase threshold for a tax-free refund which is EUR 50 .
• The goods must be exported before the end of the third month following the month in which the goods were purchased.
• The claim must be submitted within six months after the end of the calendar year during which it is refundable, namely until 30th June . 

The claim can be filed starting the month following a calendar quarter, or where it applies, each calendar year. 

What Are The Documents Required For The VAT Refund?

Here is a list of the documents typically required for the refund:

• You are obliged to present a valid Tax Free form , which must be stamped by customs .
• Receipt issued by the customs authorities in your country stating that all applicable duties and taxes have been paid.
• Passport and travel documents to prove your residency status.
• Stamped box C2 of the VAT refund form.

The claimant must return the Tax Free form to the shopkeeper, who shall refund the VAT once they receive it.

In the scenario where you are visiting from abroad you can get a VAT refund on goods purchased in Cyprus from shops that use the retail export scheme . 

Are There Any Penalties Associated With VAT Refund?

Avalara states that If there are any mis declarations or late filings of VAT returns, foreign companies may be subject to penalties. Late filings are subject to a charge of EUR51 per return. 

There is also a fine of EUR85 per month for not registering with the VAT authorities. 

Avalara continues to say, if VAT is reported incorrectly a penalty of an additional 10% on the output VAT due is imposed in addition to an annual interest on the output VAT. 

Penalties of up to 300% of the value of the output VAT will be charged for tax evasion . There is a six year statute of limitations for Cyprus VAT. In the case of fraud , it is extended to twelve years .

Which Expenses Are Eligible For VAT Recovery?

The following expenses are generally eligible for VAT refunds in Cyprus:

• Goods and services purchased for business purposes, such as office supplies , equipment, and services.
• Expenses related to attending conferences, trade shows, and other business events .
• Expenses related to business travel , such as transportation, accommodation, and meals.
• Expenses related to the import and export of goods, such as customs duties and brokerage fees.

The following expenses are not eligible for VAT return:

• Accommodation expenses for business associates
• Entertainment expenses for business associates
• Gifts and fringe benefits for employees
• Corporate gifts with a value exceeding EUR17

Where To Go To Get Your VAT Refund?

To get a VAT refund in Cyprus, you may choose to visit Global Blue or Planet Tax Free offices.

These offices are located near the Passport Control booths (Immigration) at the airport. 

The Customs Office is located near the Boarding Pass Control point, close to the gate.

Additionally, you can obtain a VAT refund for merchandise carried within your checked luggage before you check-in your luggage at your airline’s counter. 

As we conclude our expedition through the Cyprus tax refund labyrinth, it’s clear that with the right map, even the most daunting journeys can lead to rewarding destinations . Armed with this knowledge, you’re now ready to claim your financial treasure and enjoy the fruits of your labor on this beautiful island.

May your future in Cyprus be as rich and fulfilling as the refund you’re about to claim. Here’s to smooth sailing on your financial seas!

Refund Secured!

But wait! There’s lot more that you might be interested in following:

• Tax Number In Cyprus
• Tax Declaration In Cyprus
• Income Tax Brackets In Cyprus

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Tourist tax in Cyprus – Tourist Fee

• BY Simon Machniewski

Cyprus is an island and also a country located in the Mediterranean Sea. It is a popular tourist destination because of its beautiful beaches and interesting sights. Do you have to pay a tourist tax when resting here?

Spis treści:

Tourist tax in southern Cyprus

The southern part of Cyprus is inhabited mainly by Greeks, and it is here that the most popular tourist resorts are located. Prices in Cyprus are are quite low. Cyprus is known for its good weather conditions for most of the year, so tourism is one of the most important branches of the local economy. Another big plus of a Cyprus vacation is that you don’t have to pay tourist tax here, and there is no indication that this will change in 2024.

Tourist tax in Northern Cyprus

Northern Cyprus, or more precisely the Turkish Republic of Northern Cyprus, is a territory not recognized as an independent state by most of the world – the Republic of Cyprus still considers these to be its lands. Despite this complicated political situation, North Cyprus is still popular with tourists – there are many ancient and sacred monuments, nice beaches, wonderful nature. As in the southern part of the island, tourists are not charged a climate tax in the north, and there is no such fee in the upcoming plans.

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• Simon Machniewski

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Traveler and owner of a small marketing agency.

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Tourist tax in Italy

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Hawaii Is the Latest Place to Consider a Tourist Tax—Here's Where Else Travelers Need to Pay to Enter

By Olivia Morelli

Hawaii is the latest destination to consider taxing visitors to help address the effects of climate change and overtourism, two issues that are particularly front of mind in the Aloha State following the devastating Lahaina fire .

The so-called climate tax is part of a bill first introduced in January that could pass as early as this spring. If approved, visitors to Hawaii would be charged a $25 flat fee during check-in at hotels and short-term rentals. The money would go onto support sustainability initiatives in the state including wildfire and flood prevention, coral reef restoration, emergency water supplies, green infrastructure, and coastal restoration.

The concept of tourist tax isn’t a new one. They have long been the norm for many countries in Europe such as Greece, Spain, and Germany, and hotel tax is standard across many destinations, including US states. The impact of the pandemic on the travel industry was severe—hotels, restaurants and hospitality venues closed, people that relied on tourism for their livelihoods suddenly faced huge losses, and money that the government relied on for development and maintenance was depleted. As a result, many countries have decided to implement a tourist tax to help support local needs. Below, we take a look at what exactly tourist tax is, and which places are introducing the measure for 2024.

Bhutan's tourist tax (one of the most expensive fees on the list) recently decreased from $200 to $100 per night.

What is tourist tax?

Originally, tourist tax was introduced by certain governments with the aim of tempering overtourism and generating income from large numbers of travelers entering the destination. Bhutan , for example, has asked tourists to pay a significant sum of money to enter since it opened to international visitors in 1974. The country uses the tax (called the Daily Sustainable Development Fee) in an attempt to preserve the country’s natural, undisturbed beauty and to protect traditional Buddhist culture . Barcelona , meanwhile, uses the city’s tourist tax to fund local construction and development projects. Most tourist taxes are added onto the cost of your accommodation in the form of a percent or flat fee.

Which destinations will begin imposing tourist taxes in 2024?

• This January, Iceland reintroduced its tourist tax following a pandemic hiatus.
• The Indonesian government began taxing travelers visiting Bali from February 14, 2024.
• In 2024, the UK is imposing a new system called an Electronic Travel Authorization (ETA), whereby visitors from the US, Europe, Australia, and Canada will be required to apply for permission and pay to enter the country.
• Pro tip: Next year, the EU will begin implementing a new tourist visa , whereby non-EU citizens traveling from outside the Schengen zone will need to fill out a €7 (around $7.57) application to enter the country.

Bali started charging tourists a $10 entrance fee on February 14, 2024.

Which destinations currently impose tourist tax?

The below destinations currently impose tourist taxes on travelers entering the country, but the amount of tax charged changes frequently. While we have included some guidance on projected costs, make sure you check with your accommodation or the tourism board for each destination before traveling.

• Austria : The cost of tourist tax is typically added onto your accommodation bill, and is around 3.2% in Vienna.
• Belgium : In Brussels, the tourist tax is typically below $5 and is added onto your accommodation bill, but it varies from city to city.
• Bhutan : Visitors to Bhutan are required to pay a daily Sustainable Development Fee of $100 per person.
• Bulgaria : Tourist tax in Bulgaria varies on destination and hotel standard, but it is usually below $2.
• Caribbean islands: Most of the Caribbean islands charge tourist tax, and the price ranges depending on the island–in St Lucia, for example, it is around 8%, whereas in the Dominican Republic it is 18%.
• Croatia : The cost of tourist tax in Croatia depends on the season you are traveling in and where you are staying.
• Czech Republic: In Prague , tourist tax typically costs around CZK 50 per night (around $2).
• France : Tourist tax here is based on a municipal rate, but the standard cost is typically under $6 a night. As of this January, the nightly visitor fee in Paris has increased to between $3 and $17, dependent on hotel type.
• Germany : It varies from city to city–in Berlin , the standard tourist tax is 5% of the accommodation price.
• Greece : The price you pay in Greece depends on the standard and size of your accommodation. It shouldn’t be more than $5 per night.
• Hungary : Travelers should expect to pay around 4% of the cost of accommodation per night.
• Iceland: The newly reintroduced fee applies to travelers staying at campsites (about $2), hotels (about $4), and cruises (about $7).
• Italy: Venice will begin charging tourists a €5 nightly fee (about $5.50) in 2024.
• Indonesia: Starting on February 14, travelers will have to pay 150,000 rupiah (around $10) upon entering Bali .
• Italy : Depending on the city, tourist tax can be somewhere between $1 and $8 per night.
• Japan : If you’re traveling to Japan, expect to pay 1,000 yen (about $6.65) in tourist tax.
• Malaysia : In 2023, the cost of tourist tax across Malaysia was approximately $2 per night.
• New Zealand: Travelers visiting New Zealand have to pay an International Visitor Conservation and Tourism Levy (IVL) which costs $35 NZD (about $22).
• Portugal : The country charges tourist tax in 13 cities, including Lisbon and Porto . The cost is about $2 per night.
• Thailand : The tourist tax for travelers visiting Thailand is 300 baht (about $8) for visitors arriving by air and 150 baht (about $4) for those arriving by land or water.
• The Netherlands : Amsterdam is one of Europe’s most expensive places for tourist tax–currently the rate states at 7% of accommodation price plus a flat rate of €3 (about $3.24) per person per night.
• Switzerland : The price varies depending on the destination, and it ranges from about CHF 2 (about $2.30) to CHF 7 (about $8) per person per night.
• Slovenia : Again, the rate changes from destination to destination (it is higher in cities than in more rural areas), but generally the cost is around €3 (about $3.24).
• Spain : Several cities in Spain have recently decided to raise the price of tourist tax, and other cities are in discussions about following suit. In Barcelona, the fee is €4 (about $4.30), whereas in the Balearic Islands the fee is between €1 (about $1.10).
• USA: When traveling to the US, visitors need to apply for an ESTA (Electronic System for Travel Authorization), which is a type of visa allowing travellers to stay in the country for up to 90 stays. It is valid for two years. The cost of an ESTA is $21. A version of this article was originally published on Condé Nast Traveller UK .

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Guide to Tax Free shopping in Cyprus

How to shop tax free in cyprus.

• Step 1: Go shopping
• Look for Planet logo and ask for Planet Tax Free form when making a purchase
• Step 2: Get Customs validation
• Step 3: Return your Tax Free form to Planet and receive your refund

Shopping in Cyprus

Go shopping and get your Tax Free form.

• 19% Standard VAT rate
• Minimal eligible age: 16
• Non EU residents
• No EU residence for more than 365 days in the last 2 years preceding the date in which the goods were purchased
• 3 months + the issuing month of the Tax Free Form
• 1 year from date of purchase
• Pre-validation Cash: EUR 3000 Post-validation Cash: EUR 3000

Get your Tax Free form approved by customs

Are you leaving via a country other than cyprus, refund requirements, required for refunding:.

• Fully completed Tax Free forms stamped by Customs

Required for customs approval:

• Fully completed Tax Free form
• Unused purchased goods and receipts
• Passport and travel documents

Customs advice:

• Remember to validate your Tax Free forms at Customs at the last exit point before leaving EU.

How can I get my refund?

• Visit any Planet Refund Office
• Present the validated Tax Free forms and get your refund
• Standard refund
• If you haven't received your refund at our Refund Point, provide your payment details on the Tax Free form, get Customs validation and return the Tax Free form together with shop receipts by post using Planet prepaid envelope. You can also leave your Tax Free form together with shop receipts in one of our Planet drop boxes.

What other refund options are available?

• Before leaving the EU from Cyprus you may get your refund prior to export validation
• To take advantage of this refund method the spend must be above 150 EUR per Tax Free form
• If you received a refund in your shopping destination before Customs validation, you must get your Tax Free form approved by Customs and return it to Planet within 21 days of refund, or your credit card used for guarantee will be charged.
• At the airport, please allow enough time for the Customs approval process before your flight departs.
• Make sure the goods are sealed and unused.

Search for refund locations in Cyprus

Contact our Planet support team.

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These are all the destinations you’ll need to pay extra to visit this year

More and more popular travel destinations are introducing tourist taxes to tackle problems caused by overtourism – here’s what you’ll have to pay

This year, international travel is forecast to bounce back to the highest levels since 2019 – and while that’s great news for the tourism industry in general, many cities, attractions and entire regions are suffering under the weight of overtourism .

The potential for damage to historic sites, unhinged tourist behaviour  and the simple issue of overcrowding are all common consequences of overtourism. That’s why a growing list of popular travel destinations have introduced a tourist tax, with the hopes of controlling visitor numbers and improving local infrastructure to better cater to higher visitor capacity. 

Many countries and cities introduced a tourist tax in 2023, and many more are due to launch theirs in 2024. Tourist taxes aren’t a new thing – you’ve probably paid one before, tied in with the cost of a plane ticket or the taxes you pay at a hotel. 

However, more destinations than ever before are creating this fee for tourists, and many places have increased the cost of existing ones. Here’s a full list of all the destinations charging a tourist tax in 2024, including all the recently introduced and upcoming tourist taxes you need to know about. 

Austria charges visitors a nightly accommodation tax which differs depending on province. In Vienna or Salzburg , you could pay 3.02 percent per person on top of the hotel bill. 

Belgium , like Austria, has a nightly fee. Some hotels include it in the rate of the room and add it separately to your bill, so read it carefully.

The rate in Brussels is charged per room, and varies depending on the size and rating of your hotel, but is usually around €7.50. Antwerp also charges per room. 

Bhutan has always been known for its steep tourist taxes and charges. In 2022, the Himalayan kingdom  tripled the amount it charged visitors in tax  to a minimum of  $200 per day , but that amount has since been lowered. In 2024, the daily fee for the majority of visitors is  $ 100,  and that is due to continue until August 31, 2027. 

Bulgaria applies a fee to overnight stays, but it reaches a maximum of only €1.50. 

Caribbean Islands

The following Caribbean Islands charge a tourist tax, ranging from between €13 to €45: Antigua and Barbuda, Aruba, the Bahamas, Barbados, Bermuda, Bonaire, the British Virgin Islands, the Cayman Islands, Dominica, the Dominican Republic , Grenada, Haiti, Jamaica, Montserrat, St. Kitts and Nevis, St. Lucia, St. Maarten, St. Vincent and the Grenadines, Trinidad and Tobago, and the US Virgin Islands. 

The tax tends to be tied into the cost of a hotel or a departure fee. 

Croatia only charges its visitors a fee of 10 kuna (€1.33) per night during peak season. 

Czechia (also known as Czech Republic)

Czechia only applies a fee to those travelling to Prague . It doesn’t apply to those under the age of 18, and is less than €1 per person, per night. 

France ’s ‘taxe de séjour’ varies depending on city, and tends to be added to your hotel bill. It varies from €0.20 to €4 per person, per night. 

Earlier this month, Paris announced it would be increasing its fee by up to 200 percent for those staying in hotels, Airbnbs, and campsites, but that it plans to put the funds towards improving the city’s services and infrastructure. 

READ MORE: The cost of visiting Paris will soar this summer – here’s why

Germany charges visitors a ‘culture tax’ (kulturförderabgabe) and a ‘bed tax’ (bettensteuer) in certain cities, including Frankfurt , Hamburg and Berlin , which tends to be around five percent of your hotel bill. 

Greece ’s tourist tax is based on numbers. Specifically, how many stars a hotel has, and the number of rooms you’re renting. The fee was introduced by the Greek Ministry of tourism to help pay off the country’s debt, and can be anything from €4 per room.

Hungary charges visitors four percent of the price of their room, but only in Budapest . 

Iceland is introducing a tourist tax to protect its ‘unspoilt nature’ this year, which will cost between  €4 to €7 per night. It comes after annual tourist numbers reached an estimated 2.3 million per year. 

In Indonesia , the only destination which charges a tourist tax is Bali , and the fee is set to increase this February  to $10 (£7.70, €8.90, IDR 150,000) – but is a one-time entry fee, not a nightly tax. It apparently goes towards protecting the island’s ‘environment and culture.’

Much like in France, Italy ’s tourist tax varies depending on your location. Rome ’s fee is usually between €3 to €7 per night, but some smaller Italian towns charge more. 

Venice finally announced in September that its tourist tax, a €5 (£4.30, $5.40) fee which will be applicable on various days during high season, will launch in 2024. It only applies to day-trippers rather than those staying overnight, though.

Japan has a departure tax of around 1,000 yen (€8). 

Malaysia has a flat-rate tax which it applies to each night you stay, of around €4 a night. 

New Zealand

New Zealand ’s tax comes in the from of an International Visitor Conservation and Tourism Levy of around €21 which much be paid upon arrival, but that does not apply to people from Australia. 

Netherlands

The Netherlands has both a land and water tax. Amsterdam is set to increase its fee  by 12.5 percent in 2024, making it the highest tourist tax in the European Union. 

Portugal has a low tourist tax of €2, which applies to all those over the age of 13. It’s only applicable on the first seven nights of your visit and applies in 13 Portuguese municipalities, including Faro, Lisbon and Porto.   

Olhão became the latest area to start charging the fee between April and October. Outside of this period, it gets reduced to €1 and is capped at five nights all year round. The money goes towards minimising the impact of tourism in the Algarve town. 

Slovenia also bases its tax on location and hotel rating. In larger cities and resorts, such as Ljubljana and Bled, the fee is higher, but still only around €3 per night. 

Spain 

Spain applies its Sustainable Tourism Tax to holiday accommodation in the Balearic Islands to each visitor over the age of sixteen. Tourists can be charged up to €4 per night during high season. 

Barcelona ’s city authorities announced they plan to increase the city’s tourist tax over the next two years – the fee is set to rise to €3.25 on April 1, 2024. The council said the money would go towards improving infrastructure and services. This is in addition to regional Catalan tax. 

Switzerland

Switzerland ’s tax varies depending on location, but the per person, per night cost is around €2.20. It tends to be specified as a separate amount on your accommodation bill. 

Thailand 

Thailand introduced a tourist tax to the price of flights in April 2022, in a similar effort to the Balinese aim of moving away from its rep as a ‘cheap’ holiday destination. The fee for all international visitors is 300 baht (£6.60, $9). 

The US has an ‘occupancy tax’ which applies across most of the country to travellers renting accommodation such as hotels, motels and inns. Houston is estimated to be the highest, where they charge you an extra 17 percent of your hotel bill. 

Hawaii  could be imposing a ‘green fee’ – initially set at $50 but since lowered to $25 – which would apply to every tourist over the age of 15. It still needs to be passed by lawmakers, but if approved, it wouldn’t be instated until 2025.

Guide to VAT refund for visitors to the EU

If you are a visitor to the EU and are about to leave EU territory to go home or to some other place outside the EU, you may be able to buy goods free of VAT.

"Tax-free" shopping: who is a ‘visitor’?

What is vat.

Value added tax (VAT) is a multi-stage sales tax, the final burden of which is borne by the private consumer. VAT at the appropriate rate will be included in the price you pay for the goods you purchase. As a visitor to the EU who is returning home or going on to another non-EU country, you may be eligible to buy goods free of VAT in special shops.

Who is a ‘visitor’?

A ‘visitor’ is any person who permanently or habitually lives in a country outside the EU. Your address as shown in your passport or other identity document will be taken as the place where you permanently or habitually live.

Example: Eduardo lives and works in Brazil but spends three months every summer in Portugal, where he has a time-share in a villa. Eduardo’s permanent address is in Brazil, so he is a ‘visitor’ to the EU while in Portugal.

In some countries, you may also qualify as a ‘visitor’ if you are living in an EU country for a defined period of time for a specific purpose, but your permanent home is outside the EU and you are not intending to return to the EU in the immediate future. EU citizens permanently living in non-EU countries are also eligible for the VAT refund.

Example: Paul is a Belgian citizen but lives permanently in Canada. Once a year, he returns to Belgium to visit his parents. Paul is a ‘visitor’ and can apply for a refund on a basis of his Canadian residence card.

‘Tax-free’ shopping: how is the VAT refunded?

Can’t i just pay the vat-free price in the shop.

No. You must pay the full, VAT-inclusive price for the goods in the shop; you will get the VAT refunded once you have complied with the formalities and can show proof of export.

How do I go about this?

• When you are in the shop, ask the shop assistant in advance whether they provide this service.
• Ask the shop assistant what threshold applies to the purchase in order to be eligible for a refund.
• At the check-out, the shop assistant will ask you to provide proof that you are a visitor to the EU. You will need to show your passport or other identity document proving your residence outside the EU.
• The shop assistant will ask you to fill in a form with the necessary details. You may be asked to show your ticket as proof you are leaving the EU within the required time. The shop assistant will fill in the shop’s part of the form.
• Make sure you understand exactly what you need to do and how you receive the refund. In some cases, the shop itself will refund you. In other cases, the shop will use a third party to organise the refunds on its behalf.
• Make sure you understand whether the shop takes an administrative fee for this service (which will be later deducted from the refunded amount) and if so what is the fee.
• You will receive an invoice for the goods. You must show the invoice, the refund form, the goods and any other necessary documents to the customs officers of the last EU country you leave. The customs officers must stamp the form as proof of export. Without the stamp, you will not obtain the refund.
• You must then follow the steps explained at your refund document or by the shop assistant. You can claim your VAT refund in bigger airports immediately, otherwise you will have to send the refund form to the address given in the shop.

Attention! The precise details will depend on how that particular shop organises the refund procedure.

Example: John came from the US for a vacation in Europe. He bought a designer bag in Paris; some clothes and shoes in Milan and Budapest. In each shop, he got refund forms filed. Within a month, John leaves to US from Budapest. At the airport, he shows the purchased goods to the customs officer and gets the refund documents stamped. Some of the refund documents were provided by a refund intermediary- he finds their refund counter in the airport and gets the refund immediately. An administrative cost is deducted from the refund amount. The remaining stamped refund document he has to send back to the shop where he purchased the goods.

Will I get all the VAT refunded?

This is unlikely. In the great majority of cases, there will be an administrative charge for the service. Make sure you find out how much you will be charged when still in the shop.

Can someone else go to the shop for me?

No. You must be there in person in order to make a VAT-free purchase, although you do not have to pay for the goods yourself.

Will I have to wait until I am home to receive the refund?

Not necessarily. In some larger ports and airports, you may be able to obtain a refund straight away once the customs officers have stamped your form, provided the shop in which you bought the goods uses this facility.

Where can I complain if I did not receive the refund?

You can complain to the company in which you bought the goods because this company has a principal responsibility to give the refund. If however that company used an intermediary you may first apply to the intermediary. European Commission does not intervene in particular cases of VAT refund to foreign visitors. ‘Tax-free shopping’: tax-free shops and qualifying goods

Can I buy goods VAT-free from any shop?

No. Shops do not have to offer a VAT-free facility. Those that choose to do so must make the appropriate arrangements with the tax authorities.

How shall I know whether a shop is a VAT-free shop?

The shop will usually display a prominent sign in the window, advertising that it is a ‘tax-free’ or ‘VAT-free’ shop. This may of course be in the local language.

Can all goods be bought VAT-free?

No. There are some goods that do not qualify. The facility is intended for goods that could in principle be carried in personal luggage. Goods that have to be exported as freight, for example, and cars and yachts are excluded. Some countries may also exclude other categories of goods.

Is there a threshold on each purchase?

To avoid administrative burdens over small-value items, there is a minimum value of EUR 175 (or the equivalent in national currency outside the euro zone) for the total purchase, but EU countries may set lower thresholds. The threshold applies to the total amount of goods bought in a certain shop. Normally, you cannot cumulate purchases in different shops to reach the threshold. You will receive a separate form in each shop in which you buy goods. You can enquire national tax authorities on the thresholds applicable in a particular EU country. You will be able to find the contact addresses for all national tax administrations in the document " VAT in the European Union ".

How soon do the goods have to leave the EU?

The goods you buy VAT-free must leave the EU by the end of the third month after that in which you buy them.

Example Bruce, who lives in Canada, has been on holiday in Italy for two weeks. He buys a designer suit from a VAT-free shop on 10 September. The suit must leave EU territory no later than 31 December.

Do I need to take the goods with me when I leave the EU?

Yes. The goods must accompany you when you leave the EU. You cannot buy VAT-free goods if for any reason, you cannot or do not wish to take the goods with you when leaving the EU. Moreover, you have to be ready to demonstrate those goods to the customs officer who will stamp your VAT refund form.

Do I have to leave the EU straight away from the country where I purchased goods?

No. You can buy VAT-free goods even if you are going to be visiting other EU countries before you finally return home, as long as you actually leave the EU with the goods within the time limit. You have to get your documents stamped by a customs officer at the point of exit of the EU – not necessary in the same EU country where you bought it.

Be careful if you leave the EU by train!

You may be able to get the VAT refund documents stamped at certain train stations of the departure. However, you might as well need to get off the train at the last station within the EU to get this stamp. Other methods could also apply (e.g. a customs officer might be boarding the train) .

This depends on the trains’ route and the internal arrangements in each EU country.

We therefore strongly advise you to consult in advance the national authorities or your refund company on the arrangements applicable in our concrete route.

What if I did not get a stamp?

In principle, the stamped VAT refund document is obligatory for VAT refund. Contact the entity in which you bought goods for the information whether they would accept other documents as a proof that the goods were exported in a due time and give you a refund.

Whom should I contact for questions related to my refund?

Your primary contact is the supplier / VAT refund agent mentioned in your VAT refund documents. If you have questions on VAT refund rules applicable in a particular EU country, contact national tax authorities . For questions on customs arrangements at a particular border, contact national customs authorities . The European Commission does not provide advice on particular situations.

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The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

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Cyprus to introduce new tax measures as part of its National Recovery and Resilience Plan

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Executive summary.

On 26 July 2021, the Economic and Financial Affairs Council (ECOFIN) approved Cyprus’ National Recovery and Resilience Plan (RRP). The RRP sets out the measures that will be supported by the Recovery and Resilience Facility (RRF). The RRF is supported by the NextGenerationEU which will provide €800 billion across the European Union (EU) to help EU Member States recover from the COVID-19 pandemic.

In relation to Cyprus, the RRP includes several reforms and investments ranging from accessibility and overall resilience of the healthcare sector to furthering the green economy. The RRP also sets forth measures to improve tax collection and combat aggressive tax planning. These measures include a set of milestones for their enactment and assessment.

Specifically, the most important measures which will affect the Cyprus taxation system include:

• Introduction of withholding taxes on outbound payments of dividends, interest, and royalties
• Extension of the application of the tax scheme for investing in innovative companies
• Introduction of green taxes
• Introduction of specific measures to improve collection of taxes

This Alert summarizes the key measures.

Detailed discussion

Component 2.1 – climate neutrality, energy efficiency and renewable energy – reform 1: green taxation.

The objectives of this component are to improve the environment policy through measures relating to green taxation.

This component aims to promote a shift towards a more efficient use of environmental resources, reduce greenhouse gas emissions and to increase the penetration of renewable energy.

The proposed legislative changes will be based on the findings of an independent study and are expected to be implemented by 30 June 2026. These include:

• Carbon tax for fuels used in sectors of the economy not under the EU greenhouse gas Emissions Trading System
• Levy on water
• Charge on household/landfill waste

Component 3.2 – Enhanced Research and Innovation - Reform 2: Incentives to encourage and attract investments and human capital in Research and Innovation

The objectives of this component are, among others, to strengthen links between research organizations and enterprises and increase intensity in research & development (R&D) activity and investments by both public and private organizations. Furthermore, it aims to enhance financial support to start-ups, scale-ups, SMEs and internationalize the local research and innovation (R&I) ecosystem.

Reform 2 of C3.2. relates to the extension of the application of the tax scheme for investing in innovative companies to legal entities (from physical persons currently) and will be implemented by 30 September 2022.

Component 3.5 – Safeguarding fiscal and financial stability

The aim of this component, apart from safeguarding financial stability, is to ensure fiscal stability by combating tax evasion, tax avoidance and aggressive tax planning. It is also intended to provide policy makers with comprehensive data in order to design a fair tax system. The envisaged measures are expected to make revenue collection more efficient and Cyprus’ tax system fairer, reducing the spill-over effects from aggressive tax planning.

Reform 9: Improving tax collection and effectiveness of the Tax Department

The objective of this measure is to make tax collection more efficient and effective, through a higher level of digitalization and tax compliance as well as improving customer service.

The reform will consist in integrating different tax units, procedures, and processes, so as to offer single point of taxpayer service. It also will include legislative changes and implementation of a new IT system and digitalization of the Tax department.

The latter will include: (a) a single registration point for the tax base and Taxisnet (for electronic submission of Income Tax Returns by Individuals, Legal Persons and Employers); (b) an integrated tax auditing process based on risk assessment; (c) an integrated refunds audit; (d) an integrated and enhanced single point of service, including the direct payment of Value Added Tax and connecting businesses to a server held within the Tax Department, without the use of specialized mechanisms; (e) a process to issue single tax clearances; (f) possibility for immediate adjustments of the system to accommodate any changes in the legislation and/or procedures and extension of secure interfaces with other information systems; (g) data analysis capabilities; and (h) scanning and electronic storage of all taxpayer paper documents regarding real estate (immovable property) and capital gains with relevant security, integrity and confidentiality parameters.

The legislative changes should be implemented by 31 December 2025 and will include:

• Recently introduced legislation to implement the mandatory submission of tax returns by every natural person with income as defined in Article 5 of the Income Tax Law, regardless of the threshold starting from the tax year 2020 (subject to exceptions)
• Criminalizing the non-payment of income taxes

Reform 10: Addressing aggressive tax planning

The overall objective of the measures under Reform 10 of C3.5 is to increase the effectiveness, efficiency and fairness of the tax system by combatting tax evasion and aggressive tax planning by multinational enterprises.

The first reform sub-measures, which will be enacted by 31 December 2021 and will enter into force by 31 December 2022, consist of:

• Imposing a withholding tax on outbound payments of interest, dividends and royalty payments made to jurisdictions in Annex I of the EU list of non-cooperative jurisdictions on tax matters. 1
• Introducing a corporate tax residency test which will be additional to the management and control test. The first test shall be the management and control and, in cases where a company is incorporated in Cyprus but its management and control is performed from another jurisdiction, it shall be considered as a Cyprus tax resident and shall be taxed in accordance with the relevant provision of the Income Tax Law, provided that the company is not a tax resident elsewhere (to avoid dual residency status).

The second reform sub-measure, which is expected to be enacted by 31 December 2024, consists of:

• Introducing a withholding tax on outbound payments of dividends, interest, and royalty payments to low-tax jurisdictions. In respect of interest and royalty payments, the Cypriot authorities may explore the approach of applying non-deductibility instead of a withholding tax.

The third reform sub-measure, which should be enacted by 30 June 2026, consists of:

• An independent evaluation which should be completed by 31 December 2024 where Cyprus will assess the effectiveness of the overall set of measures related to aggressive tax planning. This evaluation shall assess the Cyprus tax framework holistically including all measures adopted by then. The evaluation shall lead to policy action to be undertaken by Cyprus to address any shortcomings identified, including in the form of legislative changes, which shall enter into force by 30 June 2026.

For additional information with respect to this Alert, please contact the following:

Ernst & Young Cyprus Limited, Nicosia

• Eleni Papachristodoulou
• Petros Krasaris

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert .

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• Taxation: EU list of non-cooperative jurisdictions

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Certainly we were charged anything when leaving last month !

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Tourist Fee

A tourist fee, also known as a tourist tax or city tax, is a levy imposed by local governments or authorities on visitors who stay in accommodations within a particular destination, such as hotels, hostels, vacation rentals, or campgrounds. The purpose of a tourist tax is to generate revenue for the local government to support and maintain tourism-related infrastructure, services, and amenities. It is typically charged on a per-night basis for each guest’s stay and is in addition to the cost of the accommodation.    

The city tax is generally not included in the hotel price and is paid directly to the hotel when checking out.  

Below we have gathered the information we have on the tourist tax. Please note that the rates and regulations may change over time without any notification by the authorities.  

Updated : May 2nd 2024.  

In Polish / Po pulsku

In English:

Albania: € 1 per person per night.  

Aruba: 12.5% per room per night.  

Austria :  

Vienna: 3.02% of the accommodation cost.  

Brussels: € 4.24 per room per night.  

Dubrovnik: € 2.65 per person per night (April to September), reduced to € 1.86 for the remainder of the year. Children under the age of 12 are exempt. Persons aged 12-18 get 50% off.  

Split: In 2023 it is € 1.33 per person per night. The decision for 2024 prescribes tourist tax in the amount of € 2 per person per night. Children under the age of 12 are exempt. Persons aged 12-18 get 50% off.  

Czech Republic:  

Prague: 50 CZK per person per night.  

France:    

West Corsica: 5.5% of the price of the accommodation divided per person (with a maximum of 3,50€). Children under 18 are exempt.  

Example: A family consisting of 2 adults and 1 child aged 10 staying 1 night in a non-classified residence for a price of €500. Price per night: 500 € / 3 occupants = 166.67 € per night. Rate of the tax per night: 166.67 € x 5.5 % = 9.16 € of tourist tax.  

As a reminder, the amount of the inter-municipal tourist tax is capped at €3.18 + €0.32 additional tax, i.e. a ceiling of €3.50.  

Tourist tax to be charged: 3.50 € x 2 taxpayers = 7.00 €.  

• Hotels, residences and furnished rentals 5 stars: €3.30   
• Hotels, residences and furnished rentals 4 stars: €2.50  
• Hotels, residences and furnished rentals 3 stars: €1.65  
• Hotels, residences and furnished rentals 2 stars: €0.99  
• Bed & Breakfasts, Youth Hostels, Hotels, residences and furnished rentals 1 Star: €0.83  

Rates per person per night. Children under 18 years old are exempt.  

• Palaces: €4.30   
• Hotels, residences and furnished rentals 5 stars : €3.10  
• Hotels, residences and furnished rentals 4 stars: €2.40  
• Hotels, residences and furnished rentals 3 stars: €1.50  
• Hotels, residences and furnished rentals stars: €0.90  
• Bed & Breakfasts, Youth Hostels, Hotels, residences and furnished rentals 1 Star: €0.80   
• Palaces: €5  
• Hotels and aparthotels, furnished rentals 5 stars: €3.75  
• Hotels and aparthotels, furnished rentals 4 stars: €2.88  
• Hotels and aparthotels, furnished rentals 3 stars: €1.88  
• Hotels and aparthotels, furnished rentals 2 stars: €1.13  
• Bed & Breakfasts, Youth Hostels, Hotels, residences and furnished rentals 1 Star: €1  

Rates per person per night. Children under 18 years old are exempt.   

• Palaces: € 5.36   
• Hotels and aparthotels, furnished rentals 5 stars: € 4.02   
• Hotels and aparthotels, furnished rentals 4 stars: € 2.95   
• Hotels and aparthotels, furnished rentals 3 stars: € 2.01   
• Hotels and aparthotels, furnished rentals 2 stars: € 1.07   
• Bed & Breakfasts, Youth Hostels, Hotels, residences and furnished rentals 1 Star: € 0.8  

Berlin: 5% of the net price of accommodation (excluding VAT)

Frankfurt: €2 per person/per night

Hamburg:   The tax rate is calculated according to the net charge (excluding VAT) for the overnight stay. There is a graduated scale. From 1st of January 2013, the tax per overnight guest and day will be between €0.50 (for an overnight rate of €10.01- €25.00) and €4 (for an overnight rate of up to €200). For each additional €50.00 net charge or part thereof, the tax increases by €1. This means that for an overnight charge of €250, for example, it is €5.  

€ 10: € 0.00 € 25: € 0.50  € 50: € 1 € 100: € 2 € 150: € 3 € 200: € 4 Above € 200: + € 1 per € 50 net accommodation costs. Thus with € 201 the tax would be €5 .    

Greece (Climate resilience tax) :   

• 5-star facilities – March to October: €10. November to February: €4  
• 4-star facilities – March to October: €7. November to February: €3  
• 3-star facilities – March to October: €3. November to February: €1.50  
• 1-2 star facilities – March to October: €1.50. November to February: €0.50

Florence (max 7 nights)  

• five-star facilities – € 5.00  
• 4-star accommodation – € 4.90  
• three-star facilities – € 4.50  

Children under the age of 12 are exempt.  

Genoa (max 8 nights)  

• five-star facilities – € 4.50   
• four-star accommodation – € 3.00  
• three-star facilities – € 1.50  

Children under the age of 14 are exempt.  

Milan (max 14 nights)  

• four-star establishments – € 5.00  
• three-star facilities – € 4.00  

Children under the age of 18 are exempt.  

Palermo (max 4 nights)  

• five-star establishments – € 3.00  
• 4-star establishments – € 2.00  

Parma (max 5 nights)  

• five-star facilities – € 3.50  
• 4-star establishments – € 3.50  
• three-star facilities – € 2.00  

Perugia (max 10 nights)  

• five-star facilities – € 2.50  
• four-star establishments – € 2.00  

Rimini (max 7 nights):  

• five-star facilities – € 4.00  
• 4-star accommodation – € 3.00  

Rome (max. 10 nights)  

• five-star establishments – € 7.00  
• four-star accommodation – € 6.00  
• three-star accommodation – € 4.00  

Children under the age of 10 are exempt.  

Sirmione (max. 7 nights)  

• four-star accommodation – € 2.30  

Taormina (max 10 nights)  

• four-star accommodation – € 3.50  

Turin (max 7 nights)  

• 4-star accommodation – € 3.70  
• three-star facilities – € 2.80  

Verona (max 5 nights)  

• five-star establishments – € 5.00  
• three-star establishments – € 2.50  

In accordance with the latest regulations of the local government of Venice, from April 25 to July 14 of 2024 – see specific dates below – entry to the city of Venice is subject to payment of an access fee (Venice Access Contribution fee), unless the visitor falls into one of the categories that entitle them to exemption from payment. The access fee is not charged from 4.00 p.m. to 8.30 a.m. Registering and obtaining the appropriate exemption voucher is required to benefit from the exemption.

Exceptions:

1. Guests of accommodation within the city of Venice paying the Tourist Tax are exempt from the Access Contribution but still must have a QR code indicating the stay.

2. Minors under the age of 14 are excluded from the payment of the access fee: to prove their age, if it is not apparent, the presentation of an identity document is accepted as sufficient proof.

This tourist and entry tax to Venice will be payable on the dedicated website https://cda.ve.it/en/ which will issue a QR code to be presented in the event of an inspection.

The acquired vouchers to keep digitally, and if checked, must be presented to authorized personnel at the city’s main access points.

List of specific days where the Venice Access Contribution fee is applicable:

From 25 of April to 5 May of 2024

On the following days: April 25, 26, 27, 28, 29, 30, May 1, 2, 3, 4, 5, 11, 12, 18, 19, 25, 26, June 8, 9, 15, 16, 22, 23, 29, 30 and July 6, 7, 13 and 14 of 2024.

Riga: € 1 per person per night, up to 10 days. Children under 18 are exempt.  

Lithuania :   

• Vilnius: € 1 per person per night. Children under 18 are exempt.  
• Kaunas: € 1 per person per night. Children under 18 are exempt.  
• Klaipeda: € 1 per person per night. Children under 18 are exempt.  

Malta : € 0.5 per person per night. Children under 18 are exempt. Maximum of €5 for each continuous stay.  

Maldives :   A Green Tax of US$ 6.00 per person per day is payable for guests staying at tourist accommodation except guest houses where the Green Tax is US$ 3.00 per person per day.  

Morocco:   

Marrakech: 28 Moroccan Dirham (MAD) per person per night. Children under 12 are exempt.  

Montenegro: 

Podgorica: 2.90€ per person per day and 2.45€ per child per day (12 -18 yo). For children up to 12 yo local tax is free of charge and insurance is charged at €2,00 per day

Budva: approx. 1,50 EUR pp/pd to be paid directly to the reception. (0.50 € for children 2-12 years old, 1.00 € for children 12-18 years old)

Herceg Novi: approx. 1,50 EUR pp/pd to be paid directly to the reception. (0.50 € for children 2-12 years old, 1.00 € for children 12-18 years old)

Kotor: Approx. 2,0 EUR pp/pd) to be paid directly to the reception.

Tivat: Approx. 1.50- EUR pp/pd – to be paid directly to the reception.

Ulcinj: Approx. 1,50 EUR pp/pd,  to be paid directly to the reception.

Sutomore: Approx. 1,50 EUR pp/pd) to be paid directly to the reception.

Bar: Approx. 1,50 EUR pp/pd,  to be paid directly to the reception.

Amsterdam: €3 per person per night, in addition to a 7% hotel tax per room. Children under 16 are exempt.  

Rotterdam: 6.5% of the price of the accommodation.  

The Hague: € 5.35 per person per night. Children under 13 are exempt.  

Haarlem: €5 per person per night.    

North Macedonia : 40 MKD per person, per night.  

Norway : Will initiate 2024  

Poland :   

Gdansk: 2.80 PLN per person per night.  

Krakow: No tourist tax.  

Warzawa: No tourist tax.  

Poznan: No tourist tax.  

Wroclav: No tourist tax.  

Portugal :  

Lisbon: € 2 per person per night, children under 13 are exempt.  

Porto: € 2 per person per night, children under 13 are exempt.  

Algarve: €2 tax per night. Children under 23 are exempt. Maximum 7 nights. Albufeira: No tourist tax.  

High season — April 1st to October 31st – €2 per person/day (under 13 years old: free of tax)

Low season — November 1st to March 31st – €1 per person/day (under 13 years old: free of tax)

The tourist tax only covers a stay of up to 7 days, so a stay of 14 days only pays a tourist tax up to and including the 7th day, with the remaining days being free of tax.

Bucharest: 0.5% of the accommodation (excl. VAT)  

Serbia : DIN 159 per person per night, 50% reduction for 7-15 years of age.  

Slovenia:   

Ljubljana: €3.13 per person per night. Children under 7 years of age are exempt. This tax is reduced by 50% for children aged from 7 until 18 years.  

Balearic Islands (Majorca, Ibiza, Menorca, Formentera):  

• Hotels up to 3-star: €2 (high season), €0.75 (low season) per person per night.  
• Hotels up to 4-star: €3 (high season), €1 (low season) per person per night.  
• Hotels up to 5-star: €4 (high season), €1 (low season) per person per night.  

Barcelona:  

• Hostels, Camping, Low-level hotels: €3.75 per person per night (High Season and Low Season).  
• Housing for tourist use: €5 per person per night (High Season and Low Season)  
• Hotels up to 4-star: €5.50 per person per night (High Season and Low Season).  
• Hotels up to 5-star: €6.25 per person per night (High Season and Low Season).  

Catalonia:  

• Hostels, Camping, Low-level hotels: €0.60 per person per night (High Season and Low Season).  
• Housing for tourist use: €1 per person per night (High Season and Low Season).  
• Hotels up to 4-star: €1.20 per person per night (High Season and Low Season).  
• Hotels up to 5-star: €3 per person per night (High Season and Low Season).  

Valencia:   The tourist tax for Valencia is set to launch in December 2023  

Switzerland :   

Basel-Mullhouse: CHF 4 per person per night, children under 12 are exempt.  

Geneva: CHF 3.75 per person per night.  

Zurich: CHF 2.50 per person per night.  

Thailand : Departure tax of 700 baht.  

Turkey : 2% of the price of the accommodation.  

United Kingdom:  

Manchester: Overnight guests in city centre hotels or holiday apartments will be charged £1 per night, per room  

United Arab Emirates:  

Abu Dhabi: Accommodation tax 4% of the hotel bill and AED 15 per night as tourism fee.  

Dubai : City Tax  

• AED 20 per room per night for stays in 5 star hotels
• AED 15 per room per night for stays in 4 star hotels
• AED 10 per room per night for stays in 3 and 2 star hotels
• AED 7 per room per night for stays in 1 star hotels.

United States of America (USA):

Hotels in USA often charge a “resort fee” in addition to the hotel room charge.

Resort fees are individually defined by the hotel owners and are charged by resorts, casinos, and other hotels on a nightly basis, not per stay.

These fees cannot be included in the official hotel prices, they are payable directly to the hotels on location, and are typically charged on a per room basis, not per person.

Resort fee may also be called “destination fee,” “facility fee” or “amenity fee”.

What exactly the fee covers, and its amount, are stated on the hotels’ websites.

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Applying for Tax Returns in Cyprus

Table of Contents

The annual tax return for citizens in Cyprus

When applying for tax returns in Cyprus the time limit is the 30 th of April, but the deadline may be extended by the of July if the tax return documents are submitted online through the Taxisnet System. When applying for tax returns Cypriot employees must submit a declaration of the taxable income but also a claim for deductions and allowances. After receiving the documentation the tax authorities will issue a tax assessment and will credit the tax deducted from the wages made throughout the year according to the Pay-As-You-Earn (PAYE) system.

Non-resident persons must be living in Cyprus for at least six months in order to pay a tax on their worldwide income. Those living in Cyprus less than six months will pay a tax on the income made in Cyprus. Foreign citizens living in the island will also benefit from the Cypriot double taxation agreements that limit the appliance of the same tax twice.

What are the requirements for Cypriot companies applying for tax returns?

Companies must prepare their financial statements and file them with the Cypriot Companies Register . Based on the result of their annual financial statements, a Cypriot company may apply for tax returns . In order to have a clear picture of the company’s situation it is advisable to request the legal services of a Cypriot law firm . The filing of annual tax returns must be made by the end of the 31 st of December.

What are the information Cypriot companies must provide when applying for tax returns?

Companies in Cyprus are required to prepare an Annual Return (HE32) that must contain information about registered office of the company, the shareholders, directors and secretary. The annual return must also provide information about the company’s liabilities and debentures. Starting 2004, companies must also file a copy after the previous year’s financial statements together with the annual return . Companies must have all their accounting statements and legal obligations updated before applying for tax returns in Cyprus .

Our lawyers in Cyprus will provide you with complete information about the taxation system and our accountants will help you with the annual financial statements. You can also contact us for company registration in Cyprus.

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Out of the Centre

Savvino-storozhevsky monastery and museum.

Zvenigorod's most famous sight is the Savvino-Storozhevsky Monastery, which was founded in 1398 by the monk Savva from the Troitse-Sergieva Lavra, at the invitation and with the support of Prince Yury Dmitrievich of Zvenigorod. Savva was later canonised as St Sabbas (Savva) of Storozhev. The monastery late flourished under the reign of Tsar Alexis, who chose the monastery as his family church and often went on pilgrimage there and made lots of donations to it. Most of the monastery’s buildings date from this time. The monastery is heavily fortified with thick walls and six towers, the most impressive of which is the Krasny Tower which also serves as the eastern entrance. The monastery was closed in 1918 and only reopened in 1995. In 1998 Patriarch Alexius II took part in a service to return the relics of St Sabbas to the monastery. Today the monastery has the status of a stauropegic monastery, which is second in status to a lavra. In addition to being a working monastery, it also holds the Zvenigorod Historical, Architectural and Art Museum.

Belfry and Neighbouring Churches

Located near the main entrance is the monastery's belfry which is perhaps the calling card of the monastery due to its uniqueness. It was built in the 1650s and the St Sergius of Radonezh’s Church was opened on the middle tier in the mid-17th century, although it was originally dedicated to the Trinity. The belfry's 35-tonne Great Bladgovestny Bell fell in 1941 and was only restored and returned in 2003. Attached to the belfry is a large refectory and the Transfiguration Church, both of which were built on the orders of Tsar Alexis in the 1650s.  

To the left of the belfry is another, smaller, refectory which is attached to the Trinity Gate-Church, which was also constructed in the 1650s on the orders of Tsar Alexis who made it his own family church. The church is elaborately decorated with colourful trims and underneath the archway is a beautiful 19th century fresco.

Nativity of Virgin Mary Cathedral

The Nativity of Virgin Mary Cathedral is the oldest building in the monastery and among the oldest buildings in the Moscow Region. It was built between 1404 and 1405 during the lifetime of St Sabbas and using the funds of Prince Yury of Zvenigorod. The white-stone cathedral is a standard four-pillar design with a single golden dome. After the death of St Sabbas he was interred in the cathedral and a new altar dedicated to him was added.

Under the reign of Tsar Alexis the cathedral was decorated with frescoes by Stepan Ryazanets, some of which remain today. Tsar Alexis also presented the cathedral with a five-tier iconostasis, the top row of icons have been preserved.

Tsaritsa's Chambers

The Nativity of Virgin Mary Cathedral is located between the Tsaritsa's Chambers of the left and the Palace of Tsar Alexis on the right. The Tsaritsa's Chambers were built in the mid-17th century for the wife of Tsar Alexey - Tsaritsa Maria Ilinichna Miloskavskaya. The design of the building is influenced by the ancient Russian architectural style. Is prettier than the Tsar's chambers opposite, being red in colour with elaborately decorated window frames and entrance.

At present the Tsaritsa's Chambers houses the Zvenigorod Historical, Architectural and Art Museum. Among its displays is an accurate recreation of the interior of a noble lady's chambers including furniture, decorations and a decorated tiled oven, and an exhibition on the history of Zvenigorod and the monastery.

Palace of Tsar Alexis

The Palace of Tsar Alexis was built in the 1650s and is now one of the best surviving examples of non-religious architecture of that era. It was built especially for Tsar Alexis who often visited the monastery on religious pilgrimages. Its most striking feature is its pretty row of nine chimney spouts which resemble towers.

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The Unique Burial of a Child of Early Scythian Time at the Cemetery of Saryg-Bulun (Tuva)

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Pages:  379-406

In 1988, the Tuvan Archaeological Expedition (led by M. E. Kilunovskaya and V. A. Semenov) discovered a unique burial of the early Iron Age at Saryg-Bulun in Central Tuva. There are two burial mounds of the Aldy-Bel culture dated by 7th century BC. Within the barrows, which adjoined one another, forming a figure-of-eight, there were discovered 7 burials, from which a representative collection of artifacts was recovered. Burial 5 was the most unique, it was found in a coffin made of a larch trunk, with a tightly closed lid. Due to the preservative properties of larch and lack of air access, the coffin contained a well-preserved mummy of a child with an accompanying set of grave goods. The interred individual retained the skin on his face and had a leather headdress painted with red pigment and a coat, sewn from jerboa fur. The coat was belted with a leather belt with bronze ornaments and buckles. Besides that, a leather quiver with arrows with the shafts decorated with painted ornaments, fully preserved battle pick and a bow were buried in the coffin. Unexpectedly, the full-genomic analysis, showed that the individual was female. This fact opens a new aspect in the study of the social history of the Scythian society and perhaps brings us back to the myth of the Amazons, discussed by Herodotus. Of course, this discovery is unique in its preservation for the Scythian culture of Tuva and requires careful study and conservation.

Keywords: Tuva, Early Iron Age, early Scythian period, Aldy-Bel culture, barrow, burial in the coffin, mummy, full genome sequencing, aDNA

Information about authors: Marina Kilunovskaya (Saint Petersburg, Russian Federation). Candidate of Historical Sciences. Institute for the History of Material Culture of the Russian Academy of Sciences. Dvortsovaya Emb., 18, Saint Petersburg, 191186, Russian Federation E-mail: [email protected] Vladimir Semenov (Saint Petersburg, Russian Federation). Candidate of Historical Sciences. Institute for the History of Material Culture of the Russian Academy of Sciences. Dvortsovaya Emb., 18, Saint Petersburg, 191186, Russian Federation E-mail: [email protected] Varvara Busova  (Moscow, Russian Federation).  (Saint Petersburg, Russian Federation). Institute for the History of Material Culture of the Russian Academy of Sciences.  Dvortsovaya Emb., 18, Saint Petersburg, 191186, Russian Federation E-mail:  [email protected] Kharis Mustafin  (Moscow, Russian Federation). Candidate of Technical Sciences. Moscow Institute of Physics and Technology.  Institutsky Lane, 9, Dolgoprudny, 141701, Moscow Oblast, Russian Federation E-mail:  [email protected] Irina Alborova  (Moscow, Russian Federation). Candidate of Biological Sciences. Moscow Institute of Physics and Technology.  Institutsky Lane, 9, Dolgoprudny, 141701, Moscow Oblast, Russian Federation E-mail:  [email protected] Alina Matzvai  (Moscow, Russian Federation). Moscow Institute of Physics and Technology.  Institutsky Lane, 9, Dolgoprudny, 141701, Moscow Oblast, Russian Federation E-mail:  [email protected]

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