The main VAT reporting obligation for all Cypriot VAT registered entities is the periodic VAT return.
VAT returns are filed every three months. Businesses that registered for VAT before the end of March 2023 were classified by the tax authorities into three groups, based on the nature of their activities. The VAT periods for each of the three groups end on the following dates:
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Web page updated on 17 Mar 2025 15:49