Cyprus VAT registration: €15,600 threshold and deadlines

Working in Cyprus Checked: 28 October 2026 Changed: 1 January 2026

In short

Who it applies to: Anyone self-employed or running a company in Cyprus who sells goods or services — especially freelancers whose clients are businesses in other EU countries: they need to register sooner than others.
What it costs: Registration is free. After it you add 19% VAT to your prices and pay it over every quarter, and you can deduct the VAT on business expenses. If you register late, you owe VAT on all sales backdated — often out of your own pocket.
How long it takes: Apply within 30 days after the month in which 12-month turnover crossed the threshold. Returns are filed and paid quarterly, by the 10th of the second month after the quarter.
Where to apply: First, a tax number online in Tax For All. Then the paper form Τ.Φ. 1101 with a copy of your ID and evidence of your business goes to a district Tax Department office: VAT registration cannot be done online. Returns are filed only in Tax For All.
If your case differs: The threshold counts sales at every rate, including zero; selling business equipment does not count. Doctors, insurance agents, private tutors and financial services are exempt from VAT — such income does not count towards the threshold and does not allow registration.

Your case

If you sell in Cyprus

Watch your turnover for the last 12 months at the end of each month, and, if a large order is coming, for the next 30 days. Once over the threshold, apply; registration starts at the end of the following month, and from then you must add VAT to your prices. The Tax Department registers you even without an application, backdated.

If you provide services to businesses in other EU countries

There is no threshold: you must register from the first such service, however small. You do not add VAT to the invoice — the client pays it in their country, and the invoice says «Αντίστροφη χρέωση» (reverse charge). But every month with such services you file a VIES statement. This is the most common case for freelancers and IT people.

If you buy goods from the EU or sell to consumers in the EU

Purchases of goods from other EU countries are counted from 1 January, separately from sales: cross that threshold and you must register even if you sell little. Sales to consumers in other EU countries carry Cypriot VAT up to their threshold, and above it the buyer's country VAT, declared through the OSS one-stop shop.

If your turnover is below the threshold and your clients are businesses

You may register voluntarily, with evidence that you genuinely run a business: invoices, contracts, correspondence. It pays when your clients are VAT-registered and you have a lot of input VAT on expenses: you get it back. The law sets no minimum period for such registration, but you must file a return every quarter, even a nil one.

Deadlines and conditions

registration is mandatory once 12-month sales exceed €15,600Law 95(Ι)/2000, First Schedule, Part I, para 1(1): over the year ending at the end of a month, or the next 30 days (cylaw consolidation still shows £9,000); the euro figure — Tax Department page «Υποχρέωση/Δικαίωμα Εγγραφής στο Μητρώο Φ.Π.Α.» and Law 104(Ι)/2025: «δεκαπέντε χιλιάδες εξακόσια ευρώ (€15.600)».
you must apply within 30 days after that monthFirst Schedule, Part I, para 5(1): «μέσα σε τριάντα ημέρες από το τέλος του σχετικού μήνα»; para 5(2): registration takes effect «από το τέλος του μήνα που ακολουθεί το σχετικό μήνα».
late registration costs €85 for every monthLaw 95(Ι)/2000, art. 45(1): «ογδόντα πέντε ευρώ (€85) για κάθε μήνα που διαρκεί η παράλειψη» — including Part V (services to the EU).
purchases of goods from the EU above €10,251.61 in a calendar yearFirst Schedule, Part III, para 1: acquisitions of goods from the EU since 1 January of the calendar year (consolidation shows CYP 6,000); the euro figure — Tax Department page: €10,251.61.
the VIES statement is due every month by the 15thLaw 95(Ι)/2000, art. 42Γ(2): the VIES statement «όχι αργότερα από τη δέκατη πέμπτη ημέρα μετά το τέλος του μήνα»; art. 45Β — €50 for not filing.
sales to consumers in other EU countries above €10,000 a yearLaw 95(Ι)/2000, art. 10(4Α): distance sales and electronic services to EU consumers carry Cypriot VAT while they stay within «δέκα χιλιάδες ευρώ (€10.000)» a year; above that — the buyer's country VAT via OSS.
the return and payment are due by the 10th of the second month after the quarterΚΔΠ 314/2001, reg. 17(1): «όχι αργότερα από τη δέκατη ημέρα μετά το τέλος του μήνα που ακολουθεί το τέλος της περιόδου»; Tax Department «Δικαιώματα και Υποχρεώσεις»: both filing and payment.
a late return costs €100, late payment another 10% of the taxLaw 95(Ι)/2000, art. 45(2): «χρηματική επιβάρυνση εκατόν ευρώ (€100)» (since Law 122(Ι)/2020; the old £30 ≈ €51 is gone); art. 45(3): late payment — «πρόσθετο φόρο ίσο προς δέκα τοις εκατόν (10%)».

Sources

Value Added Tax Law 95(Ι)/2000www.cylaw.orgRegistration — First Schedule (Part I — threshold and 30 days, Part III — EU acquisitions, Part V — services to the EU); EU sales — art. 10(4Α); VIES — art. 42Γ; penalties — art. 45.
Law 104(Ι)/2025 (EU small business scheme)www.cylaw.orgThe Cypriot threshold in the text of the law — €15,600; €100,000 is the EU-wide turnover cap for exemption in other countries.
Tax Department: obligation and right to register for VATwww.gov.cyThe €15,600 threshold, EU acquisitions €10,251.61, EU services with no threshold, backdated registration.
Tax Department: VAT registration procedurewww.gov.cyForm Τ.Φ. 1101 on paper at a district office, documents, tax number first.
Tax Department: rights and obligations of a VAT-registered personwww.gov.cyReturn and payment by the 10th of the second month after the quarter; deregistration below €13,668.81.