By way of derogation from Article 12(3)(a) of Directive 77/388/EEC, Cyprus may maintain an exemption with refund of tax paid at the preceding stage on the supply of pharmaceuticals and foodstuffs for human consumption, with the exception of ice cream, ice lollies, frozen yoghurt, water ice and similar products and savoury food products (potato crisps/sticks, puffs and similar products packaged for human consumption without further preparation), until 31 December 2007.
Z odstopanjem od člena 12(3)(a) Direktive 77/388/EGS lahko Ciper do 31. decembra 2007 ohrani oprostitev z vračilom davka, plačanega v predhodni fazi od dobave farmacevtskih izdelkov in živil za prehrano ljudi, z izjemo sladoleda, ledenih lizik, zmrznjenega jogurta, ledu iz vode in podobnih izdelkov ter drobnega slanega peciva (krompirjev čips/paličice, rahlo slano pecivo in podobni izdelki, ki so brez nadaljnje priprave pakirani za prehrano ljudi).