Speak to an expert to get international VAT advice +44 (0) 203 713 3535
Cyprus
Country
Cyprus
Currency
Euro
EU Member State
Yes
Standard VAT rate
19%
Reduced VAT rate
5% / 9%
VAT registration limit for established businesses
15600 Euros
VAT registration limit non-established businesses
15600 Euros
VAT registration limit distance sales
35000 Euros
VAT return filing periods
Quarterly
Annual returns
No
VAT recovery by non-established non-EU businesses
Reciprocal agreements with certain businesses
Reverse Charge
Yes for the majority of cross border activity
Extended reverse charge
Yes, this applies to supplies of services made by non-established businesses to VAT registered customers in Cyprus as well as certain supplies within Cyprus.
Fiscal representative required for non-EU businesses
We use cookies to ensure that we give you the best experience on our website. If you continue to use this site we will assume that you are happy with it.Ok
By continuing to use the site, you agree to the use of cookies. more information
The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.