Я про сдачу в аренду гражданами 3-х стран. Following a discussion with the Ministry of Tourism and review of the relevant legislation is not possible for a self-serviced accommodation establishment to be advertised (for example in booking, airbnb) for renting/leasing unless it is registered with the Ministry’s Registry of self-serviced accommodation and receive a Special Label and Registration Number for Self-Service (Sharing Economy) Accommodation Establishments. The Ministry officer advised that the nationality of the owner is irrelevant. Irrelevant is also if it will be a short or long term lease. The application is made online and the fee is EUR222 for the first 3 years and then EUR222 for another 5 years.
 
The submission of the applications can be made by submitted by natural and by legal entities. To this end, the applicant should have a valid before submitting the application:
➢ Registration at the Tax Department (Tax Identification Number or VAT where provided for under the relevant legislation) of the Republic of Cyprus and
➢ Insurance Coverage of the Accommodation in force – At least against all risks, for fire and civil liability.
 
Please find below the link with all the information for the submission of the application.
 
https://www.tourism.gov.cy/tourism/tourism.nsf/application11_en/application11_en?openform
 
 

При оформлении разрешения указывать инвестиции и платить полный НДС, а не личное пользование. И естественно при 5% НДС такая история со сдачей в аренду нелегальна и наказуема

Инвестор может изменить свои планы и проинформировать мин-во об изменениях . Соотвественно, НДС 14% нужно будет вернуть

Вероятность, что целевое назначение недвижимости, приобретенного на вторичном рынке будет проверяться, близится к нулю. Регистрируйтесь как положено, платите налоги