VAT Registration in Cyprus

Our experts in company incorporation in Cyprus explain how the VAT is applied and the rates it is levied on for different goods and services. If you need assistance in company formation, including for tax and VAT registration in Cyprus, our consultants are at your disposal with complete services.

Who must register for VAT in Cyprus?

The VAT registration requirements in Cyprus apply to the following:

• natural persons or companies residing, respectively, registered in Cyprus with taxable transactions of goods or services of at least EUR 15,600 in a year, or the same amount is expected to be generated in the next 30 days;
• natural persons and companies acquiring goods from other EU countries with a minimum value of EUR 10,251.61 in a calendar year starting from the 1^st of January.

What are the VAT registration requirements for foreign companies in Cyprus?

There is no VAT registration threshold for foreign companies doing business in Cyprus that are tax-registered in their home countries.

The necessary forms must be filled out and submitted with the accompanying supporting evidence to the Cyprus tax department:

• if necessary, a VAT certificate demonstrating that the company is registered for VAT elsewhere in the EU;
• the company’s Bylaws and Memorandum;
• a copy of the directors’ ID cards or passports;
• evidence that taxable supplies have a higher value than the registration threshold.

It is useful to know that in Cyprus, VAT registration must be completed with the Tax Department.

What are the documents required for VAT registration for Cypriot companies?

Cyprus companies will need to file several documents to obtain a VAT number. Among these are:

• the form released by the Tax Department;
• the company’s Articles of Association and Memorandum
• a copy of the identification papers of the company’s directors;
• evidence of reaching the VAT registration threshold (where applicable).

These forms must be accompanied by the following documents:

• copy of an official document stating that the person or company carries out activities subject to taxes in Cyprus;
• copy of an identity card/passport or registration certificate issued by the Trade Register
• additional information is also required, depending on the type of entity requesting VAT registration.

If you have questions about the Cypriot VAT rates in 2026, you can direct them to our accountants.

We invite you to read about VAT registration in Cyprus in the scheme below:

Are there any requirements to meet before registering for VAT in Cyprus?

Yes, companies and natural persons must first obtain Tax Identification Numbers (TINs) before registering for the Value Added Tax. It is also possible to register for VAT even if the TIN was not issued by submitting a specific form, and our Cypriot company formation agents can guide you.

Is it possible to register voluntarily for VAT in Cyprus?

Yes, if there is no reason to consider the minimum registration threshold will be reached, a company or natural person can apply for the VAT number voluntarily by submitting a copy of any official document indicating the completion of taxable activities in Cyprus (contracts, invoices).

What are the VAT registration requirements for EU e-commerce companies in Cyprus?

In this case, e-commerce companies based in other EU states that supply goods or services in Cyprus must charge Cypriot VAT if their total intra-EU distance sales and e-services surpass EUR 10,000 per year, either by registering here or through the EU One-Stop Shop (OSS).

What are the current VAT rates in Cyprus?

At the level of 2026, the VAT is charged at:

• 19%, which is the standard rate applicable to most goods and services;
• the 9% rate, which applies to restaurants and catering services, transportation of passengers, accommodation, and certain cultural services;
• the 5% rate, which applies to basic products and services, such as foodstuffs, pharmaceutical products and hairdressing services; the 3% super-reduced rate applies to books, newspapers, magazines and certain cultural services.

What is the VAT rate for real estate transactions in Cyprus?

In most cases, the standard rate applies; however, the 5% rate is levied in the case of acquisition or construction of the first home, only to the first 130 square meters for a total area of 190 square meters, and a property value of up to EUR 350,000 (total transaction value up to EUR 475,000).

You can also watch our video below:

Are there any goods or services exempt from VAT in Cyprus?

Yes, a 0% rate applies to exported products, intra-community supply of goods, and some financial and insurance services. Also, certain products benefit from the same rate temporarily until the end of 2026.

If you are interested in more details about VAT in Cyprus and how your Cypriot company must observe the regulations, please contact our company formation representatives in Cyprus. We can help you with any taxation matters.