Do you need to register for VAT?
Answer seven questions about what you sell, what you buy and who your customers are. See whether Cyprus VAT registration is compulsory for you, why, and by when you'd have to apply.
- Every registration test
- Thresholds checked continuously
- Free, no sign-up
Everything you sold that VAT applies to, at any rate including 0%. Leave out exempt sales.
A single large contract can be enough on its own.
Stock, equipment or materials bought from suppliers elsewhere in the EU, since 1 January.
Software subscriptions, advertising, contractors and other services from suppliers outside Cyprus.
Goods shipped to, or digital services sold to, private customers elsewhere in the EU.
You don't have to register yet.
None of the tests applies to you. You may still register voluntarily, which lets you reclaim the VAT on what you buy for the business.
€3,600 to go before the last 12 months' sales test applies.
The five tests
- Taxable sales in the last 12 monthsOver €15,600Doesn't apply
- Taxable sales expected in the next 30 daysOver €15,600Doesn't apply
- Services sold to businesses in other EU countriesAny amountDoesn't apply
- Goods bought from other EU countries this yearOver €10,251.61Doesn't apply
- Services bought from abroad in the last 12 monthsOver €15,600Doesn't apply
If you pass a limit
Apply to the Tax Department within 30 days of becoming liable to register. Registering late costs a penalty of €85 for each month you're late, on top of the VAT you should have charged.
A guide to the rules, not tax advice. It assumes you're established in Cyprus and that every figure is net of VAT. Thresholds checked continuously.
When registration is compulsory.
Pass any one test and you must register. The checker runs all five on your answers.
- 01Your taxable sales count, at any VAT rate including 0%. Exempt sales don't count towards the threshold.
- 02Look back over the last 12 months, and ahead over the next 30 days. Either one over €15,600 is enough.
- 03What you buy from abroad counts too: goods from other EU countries, and services from suppliers outside Cyprus.
- 04Selling services to businesses in other EU countries means registering at any turnover, so the sales can go into your VIES statement.
| Taxable sales in CyprusIn the last 12 months | Over €15,600 |
|---|---|
| Taxable sales expectedIn the next 30 days | Over €15,600 |
| Goods bought from other EU countriesIn a calendar year | Over €10,251.61 |
| Services bought from abroadUnder the reverse charge, in 12 months | Over €15,600 |
| Services sold to EU businessesReported in VIES | Any amount |
| Their country's VAT appliesAcross all EU countries, in a calendar year. Declared through the OSS | Over €10,000 |
|---|
| Apply within | 30 days |
|---|---|
| Late registration | €85 a month |
Thresholds checked continuously against the VAT Law 95(I)/2000 and the Tax Department.
VAT registration, answered.
Not sure which test applies to you? Ask us on WhatsApp.
Read next
- VAT registration in CyprusThe threshold, and how to apply step by step.
- Reverse charge VAT in CyprusWhen it applies, and how to book it.
- VAT on digital services and the OSSSelling to businesses and consumers across the EU.
- How VAT works for Cyprus freelancersRegistration, invoices and returns for one-person businesses.
- VIES submissions explainedWhat to report each month, and when.
- VAT calculatorAdd VAT to a price, or take it out.
- VAT number checkerCheck an EU customer's VAT number in VIES.
Registered? The returns start next.
Every sale and purchase in Sumly carries its Cyprus VAT code, so the return is prepared as you go. On Base, you review and file it. On Plus, we file it for you. Start with a 30-day free trial.