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VAT exemptions are applied in Cyprus to the following:

1. Ìý

   •ÌýÌýÌýÌý Public postal services.

2. Ìý

   •ÌýÌýÌýÌý Hospital and medical care.

3. Ìý

   •ÌýÌýÌýÌý The provision of medical care in the exercise of the medical and paramedical professions.

4. Ìý

   •ÌýÌýÌýÌý The supply of human organs, blood, and milk.

5. Ìý

   •ÌýÌýÌýÌý The supply of services by dental technicians in their professional