Cyprus VAT registration

What are the Cyprus VAT registration thresholds

For non-resident companies trading in Cyprus that are tax registered in their home country, the VAT registration threshold is nil.

For EU VAT registered companies selling goods over the internet to consumers in Cyprus, the VAT registration threshold (distance selling) is €35,000 per annum. The VAT threshold for distance selling of excise goods (for example, alcohol, tobacco, etc) is nil.

What information is required to get a Cyprus VAT number and registration

The Cyprus tax department will require the appropriate forms to be completed, and submitted with the following documentation:

  • VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate
  • Articles of Association
  • Memorandum
  • Copy of identity cards or passports of directors
  • Evidence that the value of taxable supplies has exceeded the registration threshold

What is the format of a Cyprus VAT number

The VAT Department usually assigns a unique VAT number to the business on the day the registration is received or within three days at the latest. All EU member states have a fixed format for their VAT numbers.

Cypriot VAT Number Format

Country Code CY
Format 12345678X
Characters 9 characters The last character must always be a letter

What next

Once a business has its VAT number, it is free to commence trading, and charging Cyprus VAT. It must comply with the Cyprus VAT compliance rules, and file regular returns (see Cyprus VAT Returns briefing).

Need help with your Cypriot VAT compliance?

Researching Cypriot VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.