VAT registration in Cyprus for €350
VAT registration in Cyprus is compulsory once turnover passes €15,600 in 12 months. We file the application for €350, obtain the number and file every return.
Under the threshold. A company that sells services to EU businesses registers from its first invoice. Registered, it recovers the VAT on its costs.
Do you have to register for VAT in Cyprus? The 2026 checklist
Thresholds, form, deadlines and rates of the Tax Department, in five checks.
- €15,600 in 12 months1
Count your taxable turnover
Registration is compulsory once taxable turnover passes €15,600 in 12 months, or will pass it in the next 30 days. The capital assets of the business do not count. A company can register earlier by choice, recover the VAT on its setup costs and give its customers a valid Cyprus VAT number. After company formation in Cyprus we file the application with the first contract.
- from the first sale2
Look for the cases with no threshold
Selling services to businesses in other member states needs registration from the first sale, with a VIES entry. Buying goods from other member states needs it above €10,251.61 in the year from 1 January. Online sales to consumers above €10,000 a year across the EU move the VAT to the buyer's country, and we register the One Stop Shop (OSS) for them. A company from outside Cyprus registers before its first taxable sale on the island.
- within 30 days3
Notify the Tax Department
Notice is due within 30 days of the end of the month in which turnover passes the threshold, or before the 30 days end when it is expected to. Registration then takes effect from the end of the following month. We complete form T.D. 1101 and file it on paper at the district tax office with proof of the activity, once the company has its tax number. Each month of delay costs €85.
- 19% standard4
Charge the 2026 rate
The standard rate is 19%. Hotels, restaurants and local passenger transport carry 9%, food and medicines 5%, books and newspapers 3%, and exports 0%. Every rate and what falls under it is in the rates table.
- 10 November 20265
File and pay every quarter
The return and the payment are due by the 10th day after the end of the month that follows the quarter, which is 10 November 2026 for July to September. A late return costs €100, and late payment adds 10% of the VAT and interest. Sales to businesses in other member states also need a VIES statement by the 15th of the next month.
Cyprus VAT in 2026: how the tax works and what a VAT number looks like
4 times a yearThe difference goes to the Tax Department
Cyprus charges VAT under the VAT Law, 95(I) of 2000, which follows the EU VAT Directive. A registered company adds VAT to its sales, deducts the VAT on its purchases and pays the difference to the Tax Department 4 times a year, after each quarter. When the purchases carry more VAT than the sales, the difference is refunded or carried to the next return.
CYA VAT number: 8 digits and a letter
A Cyprus VAT number is made of the letters CY, 8 digits and a letter. Customers in other member states look it up in VIES before they accept an invoice without VAT. The company keeps its invoices and VAT records for 6 years. We hold them in your account alongside the books we keep: accounting in Cyprus.
Temporary decrees set 0% VAT on basic goods. One list runs to 31 December 2026. The list of October 2026 covers bread, milk, baby food, coffee, sugar and fresh meat and runs to 31 May 2027.
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…they handled my Cyprus company setup while I was still in London. Smooth remote process and great communication.
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What VAT registration in Cyprus costs
Prices are before VAT. Returns are part of monthly accounting.
VAT registration
€350Get a quote- VIES registration
- €149
- Accounting with VAT returns, a month
- from €290
- One Stop Shop registration and returns
- in your quote
- Tax representation for a non-EU company
- in your quote
Cyprus VAT rates in 2026
| Rate | Name | What falls under it |
|---|---|---|
| 19% | Standard rate | Most goods and services, including software, consulting and digital services |
| 9% | Reduced rate | Hotel accommodation, restaurants and catering, local passenger transport |
| 5% | Reduced rate | Food, medicines, a first home within set limits |
| 3% | Reduced rate | Books, newspapers and magazines, theatre and concert tickets |
| 0% | Zero rate | Exports of goods outside the EU, international transport, the temporary list of basic goods |
| Exempt | No VAT and no deduction | Financial and insurance services, medical care, education, rent of homes |
What we do for your company's VAT in Cyprus: VIES registration, returns, refunds
We check when your company has to register, prepare the application and file it within the 30 days the law gives.
We add the company to VIES, so its number shows as valid to suppliers and customers across the EU.
We prepare each return from your books and file it in Tax For All, the Tax Department's portal. You see the figures and approve them first.
For sales to EU businesses we file the monthly VIES statement. For goods we add the Intrastat declaration once arrivals pass €380,000 a year or dispatches pass €75,000.
For online sales to consumers we file the quarterly OSS return, by the end of the month after the quarter, and split the VAT by country.
When the VAT you paid is higher than the VAT you charged, we claim the difference back. The Tax Department pays interest on a refund that takes more than 4 months.
Cyprus VAT returns: dates and fines for a late filing
The return for July to September 2026 is due by 10 November 2026.
| Filing or payment | Due | Fine if late |
|---|---|---|
| VAT registration | Within 30 days of passing the threshold | €85 for each month of delay |
| VAT return | Each quarter, by the 10th day of the second month after it | €100 a return |
| VAT payment | The same day as the return | 10% of the VAT due, plus interest |
| VIES statement | Each month, by the 15th day of the next month | €50 a statement |
VAT for non-EU companies, online sellers and cross-border services
€15,600The VAT threshold, and none for a non-EU company
The €15,600 threshold is for businesses established in Cyprus. A company from outside the EU that makes taxable sales on the island registers for Cyprus VAT in its own name. The Tax Commissioner can direct it to appoint a tax representative in Cyprus, who then answers for the VAT together with the company: Cyprus VAT rules for non-EU companies. We prepare the registration and file the returns.
€10,000Online sellers and the One Stop Shop
A seller of goods or digital services to consumers charges the VAT of the buyer's country once such sales pass €10,000 a year across the EU. The One Stop Shop replaces a registration in each country: one quarterly return, filed in Cyprus, covers all 27 member states. A seller from outside the EU uses the non-Union scheme of the same system.
VIESServices to a business in another member state
An invoice for services to a business in another member state carries no VAT and a reverse-charge note: the customer accounts for the VAT. We check the customer's number in VIES on the day of the invoice and keep the proof, because the VIES statement and the VAT return have to show the same sales. Owners who live abroad find how VAT meets a Cyprus company they hold in the guides for non-residents, US citizens and UK residents.
VAT registration in Cyprus, step by step
- day 11
You send the documents
You upload the company's certificates, a description of the business and its first contracts or invoices in your account.
- then2
We file the application
We complete form T.D. 1101 and submit it to the Tax Department with the proof of activity.
- then3
The Tax Department reviews it
An officer checks that the business is real and can ask for a contract, an invoice or a lease. We answer for you.
- expected in 4 to 6 weeks4
The VAT number arrives
The Tax Department issues the number, and we register it in VIES.
- every quarter5
We file every return
Each quarter you see the return in your account before it is filed.
Documents for the Cyprus VAT application
Documents
For the application
- Certificate of incorporation and the company's tax number
- Passport copies of the directors
- A short description of the business
- First contracts or invoices
- The company's bank or payment account details
You send them in your account. We check each document the day it arrives and tell you what is missing.
See the platformQuestions about VAT registration in Cyprus
What is VAT in Cyprus?
A tax on most goods and services, charged at 19% in 2026, with reduced rates of 9%, 5% and 3% and a zero rate on exports. A registered company adds it to its sales, deducts the VAT on its purchases and pays the difference to the Tax Department each quarter.
Can I get a VAT refund in Cyprus?
Yes. A company registered in Cyprus asks for its VAT credit in Tax For All. A business from another EU country claims through its home tax portal, and one from outside the EU files form VAT 109. The deadlines are in the guide to Cyprus VAT refunds.
What is the VAT registration threshold in Cyprus?
€15,600 of taxable turnover in 12 months, for a business established in Cyprus. A company also registers when it expects to pass that amount within 30 days.
How long does it take to get a VAT number in Cyprus?
From a complete application the number is expected in 4 to 6 weeks, and you follow each step in your account.
Can a company register for VAT before it has turnover?
Yes. A company that can show its planned activity, for example with contracts, registers by choice and recovers the VAT on its costs.
How often are VAT returns filed in Cyprus?
Every quarter. The return for October to December 2026 is due by 10 February 2027, with its payment, and the Cyprus tax calendar gives each date after it.
Does a company that buys services from abroad register for VAT?
Yes, once the services it receives from abroad pass €15,600 in 12 months. The company then accounts for the VAT itself under the reverse charge.
What does a late VAT return cost in Cyprus?
The Tax Department charges €100 for the return and 10% of the VAT paid late, plus interest. The fines for the company's other returns are on tax in Cyprus.
Get a quote for your Cyprus company
Book a 30-minute call about your company
Your consultant Vladyslav Babaiev Opens in a new tab Business Setup Specialist
- We email you the Google Meet link.
- 30 minutes, free, no obligation to order.
- After the call we email you the checklist of documents for your country.
We reply by the end of the next working day with the cost and the dates for your case. The first call is free and confidential.
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Updated 9 November 2026. Reviewed by Vladyslav Drapii, Founder.
