Domestic supplies (Cyprus)
Any natural or legal person making taxable supplies of goods or services in Cyprus may have an obligation to register and account for VAT.
A Cypriot VAT registration may also be required where the thresholds (see 12.1) are exceeded in respect of distance selling (see 12.5) and/or supplies of BTE services into Cyprus (except for non-EU companies for which no de minimis threshold applies) (except where the One Stop Shop system is used (see 12.51)), or intra-EU acquisitions of goods (see 12.6). Special rules also apply to businesses acquired as a transfer of a going concern (see 12.55).
VAT registration can be effected by either natural or legal persons (for example, individuals, partnerships, charities and companies).
Corporate bodies under common control may register for VAT as a VAT group and,
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Web page updated on 17 Mar 2025 17:37