Guides
What a Cyprus company needs to know about VAT, returns and deadlines — read off the official forms rather than copied from other guides.
Every figure on these pages carries its source and the day we last checked it there. What we cannot evidence appears as a gap.
When the Cyprus VAT and VIES returns are due
Two returns, two rhythms, two deadlines — and a quarter that is not necessarily the calendar quarter.
Read →The thirteen boxes of the Cyprus VAT return
Which figure belongs in which box, for a company that supplies services. With the official wording quoted where it decides the answer.
Read →The reverse charge on services supplied from Cyprus
When you invoice without VAT, what the invoice has to say — and why an unverified VAT number leaves the tax with you.
Read →Which date decides the quarter a document belongs to
Date of supply, invoice date, payment date — three dates, and only one counts. For purchase invoices the official wording settles it.
Read →The VIES recapitulative statement in Cyprus
One row per customer per month, whole euros, and a rounding order the total depends on. Read off a statement that was actually filed, not an empty template.
Read →Discounts, credit notes and cancellations — and what reaches the return
A discount never changes the tax rule, only the base. A credit note is a document in its own right with its own date. And a late-payment fee belongs in no box of the return.
Read →Invoices in a foreign currency: which amount belongs in the return
The invoice says dollars, the bank says euros, and nothing between them states a rate. What you enter — and what you must never do.
Read →Customers outside the EU: where the supply is taxed
For almost every consultancy, development and software service the answer is: out of scope. The interesting part is the two exceptions — and one of them changed in 2025.
Read →Private customers in the EU: when you need the One-Stop-Shop
A business customer with a valid number is easy. A private customer in France is not — and since 2025 live-streamed training belongs here too.
Read →GHS and social insurance: what comes off besides tax
Two contributions, two different caps — and for the self-employed a contribution base that is not the profit.
Read →Dividends, the defence contribution and non-dom: what changed in 2026
Four changes on a single day — and on the most important one it is not the rate that decides but which year the profit came from.
Read →E-invoicing in Cyprus: what applies, what does not, and from when
No, you do not need certified software. No, there is no obligation to issue. And “no date” still does not mean “no hurry”.
Read →Uploading the returns as a file — and the four traps inside
Instead of typing box by box, the portal takes a file. What the empty template leaves out costs you a wrong return.
Read →Moving from another system without changing the past
Three traps that raise no error — and the question that has to be answered first: what happens to the quarters you have already filed?
Read →