Cyprus VAT profile
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Cyprus VAT Profile
| Standard VAT Rate | 19% |
| Reduced VAT Rate | 0%, 3%, 5%, 9% |
| EU VAT Number | CY99999999L |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 15,600 Non EU Businesses - No threshold Intra- Community Acquisition - EUR 10,252 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies with the exception of some countries for example UK and Norway |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency: - Monthly: Possible upon written agreement from Tax Administration and after meeting required conditions - Quarterly: This is a standard filing frequency Filing and Payment Deadline: - 10th day of the second month following the reference period. |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 380,000 Dispatches: EUR 75,000 Filing Frequency Monthly Filing Deadline 10th day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: This is a standard filing frequency Filing Deadline - 15th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News Cyprus
Latest tax technology news and blog posts
Cyprus – Temporary Zero VAT Rate on Meat and Fish
 As part of a broader government strategy to combat rising inflation and support household purchasing power, Cyprus has officially implemented a temporary zero-rate VAT on fresh, chilled, […]
Extension of Deadlines for the Submission and Payment of VAT, VIES in Cyprus
The Cyprus Tax Department has announced an extension of the deadline for several key tax obligations to 20th January 2026. This measure aims to provide affected businesses and […]
Key Changes to Cyprus Intrastat Thresholds for 2026
The Cyprus Tax Department has updated the Intrastat exemption thresholds for 2026, primarily impacting the reporting requirements for intra-union arrivals. The threshold for dispatches remains unchanged. For […]