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Cyprus - VAT registration guide

Updated by Yiannis Pitsillides, PKF Savvides & Co Limited

VAT registration threshold – local establishment	€15,600

VAT registration threshold – no local establishment	€0

Voluntary VAT registration	Voluntary VAT registration is possible in Cyprus (eg when taxable sales do not exceed any threshold), but the registrant must be able to satisfy the VAT authorities that it has made, or has an intention to make, taxable supplies. �� The VAT authorities will usually request evidence such as customer contracts, purchase orders, invoices (if any), etc.

How to register for VAT	A Cypriot VAT registration application should be submitted to the respective local district VAT office, based on the place of the fixed establishment and place of business of the taxable person. �� There is no online VAT registration procedure for the time being.

VAT registration form	The hard copy version of the Cypriot VAT registration application form (form ΤΦ1101) can be obtained (in Greek only) via: Click here for link

Other VAT registration forms	If the taxable person