The general rule is that when a firm provides legal and/or other services to a person outside the EU, these transactions are outside the scope of VAT and therefore VAT is not going to be charged/imposed.

There are however exceptions to the general rule, for example, if the service to be rendered relates to immovable property situated in Cyprus i.e. the legal service relating to the drafting of the contract for the purchase of a piece of immovable property in Cyprus, then the service is considered to be provided where the immovable property is situated and therefore VAT is imposed.