see also :
INTRASTAT in Cyprus
VAT rates in Cyprus

GENERIC INFORMATION

Cyprus is a former European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1561/1577833200

VAT local name :

VAT number format in Cyprus :
12345678X

Date of introduction of VAT in Cyprus :
1 July 1992

Local transposition of EU Directive :
The Value Added Tax Laws of 2000 to 2011.

Competent authority :
Tax Department, Indirect Taxation

(http://www.mof.gov.cy/mof/vat/vat.nsf/dmlindex_gr/dmlindex_gr?opendocument)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
https://www.mof.gov.cy/mof/TAX/taxdep.nsf/All/88A7B920B681122AC22582510035432D?OpenDocument
local Offices

HOW VAT IS APPLIED IN Cyprus

VAT rates :

  • standard : 19%
  • intermediate  :  –
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
    5% or 9%
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    zero-rated; exempt

Please note that we have a detailed application of VAT rates per goods and services in Cyprus :
See our section https://becompliant.tax/vat-rates-cyprus

INTRASTAT and EUROPEAN SALES LIST IN Cyprus

Form and submission of ECSL in Cyprus :
Intrastat 1.1 / 1.2 (by 10th day of the following month)
Form and submission of Intrastat in Cyprus :
IVIES1 / VIES2 (by the 15th day of the following month

VAT COMPLIANCE IN Cyprus

Form name(s) : VAT 4

Quarterly VAT returns :

Conditions to submit quarterly returns in Cyprus :
Default
Due date of quarterly returns in Cyprus :
10th day of the second month following accounting period
When to pay VAT under quarterly return scheme in Cyprus :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000EUR 160,000 (acq. exempted pers.)

VAT and INTRASTAT compliance in Cyprus

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