North Cyprus Information

This form is an "expenditure voucher". It is issued to bona fide traders/trading companies in the TRNC in order to enable them to reclaim expences that they have paid out during the normal course of their business, where they could not obtain a valid invoice/receipt from the supplier. It has to be completed with the suppliers details, so that the relevant tax office can check their credentials. Normally, bona fide traders will issue an invoice and receipt for any monies that they receive and therefore, this form is not needed. Where a supplier cannot provide a valid invoice/receipt (for whatever reason), if the customer pays the money without issuing and completing this form, they will not be able to re-claim the amount of the money that they have paid against their tax allowances.

There are many legitimate traders in the TRNC who may not be able to issue a valid invoice and receipt, but who are legally permitted to work or, trade in the TRNC - eg: citizens of the TRNC trading as farmers or, blacksmiths etc.

The appropriate taxes must be deducted and shown on the form and then, they must be paid over to the authorities on the due date. This form provides undisputable evidence that the money has been paid to the person concerned and if they are a non-TRNC citizen and found to be working without a work permit or, illegally or, found not to be contributing to the appropriate social funds and a foreigner that is not complying with the relevant immigration laws.............