Cyprus: registration of VAT number

In Cyprus, a separate department in the tax authority is responsible for the administration of VAT. To register for VAT, the company or its representative must personally come to the VAT department office in the city of its registration and provide the following documents:

– Application for registration TD2001 form;

– Appendix to the application TD1101 form;

– Completed questionnaire.

The above documents must be accompanied by 4 certificates of the company (incorporation, address, director and secretary, shareholder), as well as copies of invoices and contracts or correspondence with counterparties, which clearly show that the company has a ground for registration in VAT.

Such grounds are:

– Exceeding the threshold of 15,600 euros of taxable transactions in the last 12 months;

– There are reasonable grounds to believe that the value of taxable transactions within the next 30 days will exceed 15,600 euros;

– The company provides services to a taxable person in another EU Member State;

– The Company receives services from a person in another EU Member State or from a third country.

The registration threshold for remote sales in Cyprus by suppliers from another EU Member State is 35,000 euros per year.

We would like to remind you that the standard VAT rate in Cyprus is 19%. VAT reports are submitted every 3 months, but they do not always coincide with calendar quarters. More information about VAT declaration in can be found here, as well as in the memo for customers about how to work with VAT.

The company receives the VAT number on the day of submission of documents. The issue of the original certificate of registration, as well as the display of the VAT number on the EU website, usually takes 2-3 weeks.

The addresses of the VAT department’s offices in each city of Cyprus can be found here.

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