Cyprus VAT Returns — Quarterly Filing Guide 2025/26
Filing VAT returns in Cyprus is a quarterly obligation for every VAT-registered business. Each Cyprus VAT return covers a three-month period and is due by the 10th of the second month after the quarter ends. Use this page to check your next deadline, calculate what you owe, and avoid the penalties that apply to late or incorrect VAT returns.
The short answer
Every VAT-registered business in Cyprus files a return for each 3-month period, following the calendar quarters. The return and the payment are both due by the 10th day after the end of the month following the quarter, and a nil return is still required when you had no sales. A late return costs €100, VAT paid late attracts additional tax of 10%, and interest runs at 3.5% a year on the unpaid amount. Filing personal or company tax too? tax.com.cy's Cyprus tax calendar lists those deadlines.
- Months per return
- 3
- Late return penalty
- €100
- Late payment, additional tax
- 10%
- Interest on late VAT, a year
- 3.5%
What a Cyprus VAT return covers
Each return reports the VAT you charged on your sales (output VAT) and the VAT you paid on business purchases and imports (input VAT) for the period. Purchases of goods from other EU countries and services you buy from abroad are usually reverse-charged: you declare the VAT on them as output VAT and, if they're for your taxable business, claim it back as input VAT on the same return. The difference is what you pay, or what you can claim back. Supplies of goods and services to VAT-registered customers in other EU countries also go on a separate VIES statement, which is monthly and due by the 15th of the following month.
Paying, refunds and records
The VAT due is paid by the same deadline as the return. If your input VAT is higher than your output VAT, the excess is a credit you can carry forward or, in some cases, claim as a refund. A return filed late costs €100 even when nothing is due, and VAT paid late attracts additional tax of 10% plus interest at 3.5% a year. Keep your VAT records and invoices for 6 years; OSS and IOSS records must be kept for longer.
For the complete Taxisnet submission walkthrough, see our full VAT filing guide →
2026 VAT Return Deadlines
VAT Return Estimator
What goes in a Cyprus VAT return?
Output VAT
VAT you charged on your sales. Every invoice you issued at 19%, 9% or 5% contributes to this box.
Input VAT
VAT you paid on business purchases. Reclaimable against your output VAT — subject to partial exemption rules.
Net position
If output exceeds input you pay the difference. If input exceeds output you claim a refund — typically processed within 3–6 months.
Common Filing Mistakes
Frequently asked questions
Next deadline
VAT return for Q4 2026
10 February 2027
Work out the VAT on your own figures
Add or remove VAT at any Cyprus rate, with the rates from our facts table.
Open the VAT calculator →