Maksym Stepanenko
Managing Partner, Crystal Tax
International client projects since 2012: company structures, tax, immigration, DUNS and NCAGE. 50+ jurisdictions.
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VAT registration in Cyprus is compulsory when a company's taxable supplies over the previous 12 months exceed €15,600, or are expected to exceed it in the next 30 days. For acquisitions of goods from other EU states the threshold is €10,251.61 per calendar year. The standard rate is 19%, with reduced rates of 9%, 5% and 3%. VAT is paid by the 10th day of the second month after the end of the tax period.
We confirm the basis and date of registration, file the application and run the VAT returns
In brief
- Compulsory registration: €15,600 over 12 months, or expected to be exceeded within 30 days.
- EU acquisitions: registration once they exceed €10,251.61 in a calendar year.
- Rates: 19% standard; 9%, 5% and 3% for the lists in the schedules to the law.
- VAT registration follows the tax identification number (TIN), using form T.D. 1101.
- Return T.D. 1004, with payment by the 10th day of the second month after the period.
Cyprus VAT rates
| Rate | Applies to | Basis |
|---|---|---|
| 19% | Most goods and services, since 13 January 2014 | s.17 |
| 9% | The list in the 12th schedule | s.18 |
| 5% | The list in the 5th schedule | s.18 |
| 3% | The list in the 15th schedule | s.18 |
The reduced-rate lists have changed several times, so we check the rate for each supply against the law in force on the date of the transaction.
When to register
Compulsory registration
Taxable supplies over the previous 12 months exceed €15,600, or will exceed it in the next 30 days.
EU acquisitions
Acquisitions of goods from other EU states exceed €10,251.61 in a calendar year.
EU supplies and foreign services
Intra-EU supplies and services received from abroad under the reverse charge can require registration regardless of the threshold; we decide from the actual transactions.
Voluntary registration
Possible below the threshold when the company needs a VAT number to trade with EU counterparties.
How to get a VAT number
- Company tax number: a Cyprus company applies for a TIN within 60 days of incorporation.
- Transaction review: we confirm the basis and the date from which registration is compulsory.
- Form T.D. 1101 with evidence of taxable activity: contracts, invoices, business description.
- Answers to the Tax Department's queries, the VAT number, a VIES check.
- Invoicing set-up and the returns calendar.
Processing time depends on the completeness of the file and on the Tax Department, so we do not guarantee it.
After registration
A VAT-registered business files T.D. 1004 returns for each tax period and pays by the 10th day of the second month after the period ends. Supplies to other EU states add VIES recapitulative statements. We run returns together with the company's books, see accounting services in Cyprus.
VAT and corporate tax
VAT is separate from corporate tax. From 2026 a Cyprus company pays 15% corporate tax (12.5% until the end of 2025) whether or not it is VAT-registered. Company taxes are on company registration in Cyprus and taxes.
Tell us what the company does, who buys from it and where its services come from. We will prepare a tailored proposal: whether registration is needed, from which date, and who runs the returns.
Related pages
- Accounting services in Cyprus: bookkeeping and returns.
- Auditing companies in Cyprus: when a review is enough.
- Company registration in Cyprus and taxes: 15% corporate tax.
Sources: VAT Law 95(I)/2000 (s.17, s.18, cylaw.org); Business in Cyprus: registering for income tax and VAT; Registrar of Companies: after incorporation; Income Tax Law. Checked on 9 October 2026.
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Frequently asked questions
What is the VAT registration threshold in Cyprus?
What is the VAT rate in Cyprus?
When do EU acquisitions trigger registration?
Can a company register for VAT voluntarily?
When is Cyprus VAT paid?
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Corporate structuring, company registration in Ukraine and abroad, tax and reporting, migration, bank accounts, DUNS and NCAGE codes. We run the whole project, from choosing the solution to the finished documents.
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