Intrastat in Cyprus: 2026 thresholds and the goods records behind each report

Filing the VAT return doesn't always finish a business's goods reporting. Take a Cyprus retailer that buys stock from another EU country. Intrastat, the statistical report on goods moving between EU countries, asks about the goods movement itself. It wants details such as the commodity code and quantities, which may never appear in a VAT return.

So record that information while the shipments happen. Rebuilding weights, origins and movement dates months later is much harder than noting them from the delivery documents.

What are the Cyprus thresholds for 2026?

€380,000 for arrivals and €75,000 for dispatches. The official decree sets the yearly exemption thresholds at €380,000 for intra-EU imports, or arrivals, and €75,000 for intra-EU exports, or dispatches, in 2026. Use the threshold for the direction of the movement you're checking.

These are Intrastat thresholds, not the VAT registration threshold. Don't net imports against exports. A business may have to report one flow without crossing the threshold for the other.

When does reporting start?

It depends on last year's trade and this year's running total for each flow. Use the current trader guide to check both. Keep a running total for each flow, so you can spot the month an obligation begins.

For example, say a business was below the arrivals threshold last year. Its qualifying arrivals this year reach €350,000, then a €40,000 shipment arrives in June. The running total is now €390,000. That means checking June's reporting obligation straight away, not waiting for year-end.

The official 2026 guide shows reporting starting in the month the threshold is crossed, with that month's movements rather than the whole cumulative amount. Tell the Department and set up access in time to submit.

What goes into the report?

Details of the goods movement, linked to the commercial and accounting documents behind it. The exact fields depend on the flow and on the reporting rules that apply to the business.

The official trader guide lists the information required. Don't assume a ledger account called "stock purchases" gives you a commodity code, or that the supplier's country is always the goods' country of origin.

Check returns, replacements and movements without a normal sales invoice too. Keep the goods records for them even when the bookkeeping doesn't look like an ordinary purchase or sale.

How is Intrastat different from VAT, VIES and EORI?

Each one reports something different. Intrastat is about goods statistics. A VAT return reports the business's VAT position. VIES reports certain sales to other EU countries, using the customer's VAT details. EORI is the number that identifies a business to customs.

They can draw on the same transaction, but one can't stand in for another. A consulting service for an EU customer can raise a VIES question without being a shipment of goods. And a goods movement may need more Intrastat detail than the invoice gives.

The official Intrastat guide includes covered goods movements involving Northern Ireland. Don't lump Northern Ireland and Great Britain together without checking how each is treated.

Organise the monthly filing

Use the Department's current filing instructions and portal for Intrastat. The official TAXISnet service has the Intrastat file information. Don't assume the VAT workflow in TFA, the Tax Department's Tax For All portal, is also the Intrastat workflow.

Check each reporting month's deadline in the official calendar. For example, the Department set 10 February 2026 as the deadline for January 2026 movements. Plan your preparation around each month's deadline, not the quarterly VAT timetable.

Keep the submitted report, the acknowledgement and your reconciliation. Explain any differences between the goods records and the financial reports. Don't force the totals to match with unexplained adjustments.

How Sumly supports goods businesses

Sumly supports Intrastat alongside company bookkeeping. We can help organise the reporting and reconcile it with your sales and purchase records. Bring shipment and product details as well as invoices, because some of the required facts come from logistics, not accounting.

If you run an online shop, connect orders, refunds and payment settlements to the books too. Sumly's integrations cover that part of the business, and Intrastat covers the goods movements.

Common questions