Do I have to register for VAT in Cyprus?
Yes, once the value of your taxable sales passes €15,600 over the last 12 months – or is expected to pass it within the next 30 days. Sales at the standard, reduced and zero rates all count; the business’s capital assets do not. If you crossed the threshold at the end of a month, you must notify the Tax Department within 30 days of the end of that month. Separate rules apply to goods acquired from other EU countries (threshold €10,251.61 a year) and to services for businesses in other EU countries where the customer pays the VAT: for those services you register from the first transaction, with no threshold. You apply with form T.D. 1101, after first getting a Tax Identification Number (TIN) through TAX FOR ALL. Late notification costs €85 for every month.
📋 The rules
- Threshold: taxable sales over €15,600 in the last 12 months, or expected within the next 30 days
- Deadline: notify within 30 days of the end of the month; registration applies from the end of the following month or an earlier agreed date
- Expected to pass it within 30 days: notify before that 30-day period ends; registration applies from its start
- Goods acquired from other EU countries: register once they pass €10,251.61 from 1 January of the year
- Services to taxable persons in another EU country (customer pays the VAT): register from the first transaction and file VIES recapitulative statements
- First a TIN through TAX FOR ALL, then form T.D. 1101 at the District Tax Office, with your ID (or company certificates) and proof of activity such as invoices or contracts
🔓 Exceptions
- Voluntary registration: below the threshold you may register, also as an intending trader before your first sale
- A business not established in Cyprus that makes taxable supplies here: registration with no threshold
- Rates: standard 19%, reduced 9%, 5% and 3%, and 0% for example on exports
- VAT returns: usually quarterly, filed online through TAX FOR ALL; the deadlines are in the Tax Department’s tax calendar
⚠️ Penalties & fines
Late notification of the obligation to register: a charge of €85 for every month of delay. Anyone who should have registered but did not owes the VAT on their sales from the day they should have registered – the Tax Commissioner can register them retroactively. A VAT return not filed: €100, additional tax of 10% of the tax due, and default interest.
📎 Official sources
- Tax Department · Obligation/right to register for VAT (in Greek) →
- Tax Department · VAT registration procedure (in Greek) →
- Tax Department · VAT rates (in Greek) →
- Tax Department · VAT return FAQ (in Greek) →
- businessincyprus.gov.cy · Registering for income tax and VAT →
❓ Frequently asked
What is the VAT registration threshold in Cyprus?
€15,600 of taxable sales over a year, or when there are reasonable grounds to expect that amount within the next 30 days. Sales at the standard, reduced and zero rates count, but the business’s capital assets do not.
How long do I have to register after passing the threshold?
You must notify the obligation within 30 days of the end of the month in which you passed the threshold. Registration then applies from the end of the following month, or from an earlier date agreed with the Tax Department. The obligation exists whether or not you apply.
Can I register for VAT voluntarily in Cyprus?
Yes. Anyone making taxable sales below the threshold may apply, and so may someone who runs a business and intends to make taxable supplies (an intending trader).
How do I apply for VAT registration in Cyprus?
First register in the Tax Register through TAX FOR ALL and get a TIN. Then submit form T.D. 1101 to the District Tax Office, with a copy of your ID (or the company’s certificates from the Registrar of Companies) and proof of your activity, such as invoices, agreements or correspondence. If your TIN has not been issued yet, write the REG reference number of your online application on the form. The government’s business portal says the form can also be handed in, or posted, at the Point of Single Contact (PSC Cyprus).
I provide services to businesses in other EU countries. Do I need a Cyprus VAT number?
Yes, if the VAT on those services is paid by the customer in the other EU country. There is no threshold then: you register from the first transaction, whatever its value, and file VIES recapitulative statements.
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