ну это в общем не тока кипр - это вся южная европа так. Пример - в португалии карта напечатана со сроком выдачи 18 марта, получил в ноябре. Карта на год =)
По текущему закону надо начислять НДС в стране продажи если кастомер в ЕU и что интересно не в ЕU тоже и если он физик либо не имеет сабстанса. Это касается дигитальных сервисов.
The Cyprus Company must charge Cyprus VAT at the standard rate of 19% on the invoice which will issue to the EU or non EU resident individual as the place of supply of the service of B2C is the country WHERE THE PROVIDER of the service is situated.
Provision of services by a Cyprus Company to an EU or non EU individual (B2C) transaction • The Cyprus Company must charge Cyprus VAT at the standard rate of 19% on the invoice which will issue to the EU or non EU resident individual as the place of supply of the service of B2C is the country where the provider of the service is situated. Provision of services by a Cyprus Company to a non EU Company (outside the scope of Cyprus VAT) • The Cyprus Company will not charge VAT on the invoice to be issued to the non EU Company provided that it has information that the non EU Company is an active company with a registered address and/or a website etc. If the Cyprus Company does not have any information about the non EU Company and its substance or activities then it must charge Cyprus VAT on its invoice.