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Compliance

26 guides

Deadlines, obligations, and filings for Cyprus companies: annual returns, VAT, VIES, and more.

Compliance

How to Change Cyprus Accountant

Changing your Cyprus accountant? When to consider it, how to get your records back, what the new accountant needs, and when to time the switch.

Updated Jun 2026 · 7 min

Cyprus Accountant Fees in 2026: What to Expect

Monthly bookkeeping costs EUR 100-500, annual audit EUR 1,000-4,000+, VAT filing EUR 50-150/quarter. Full breakdown of Cyprus professional fees in 2026.

Updated Jun 2026 · 8 min

Cyprus Tax Clearance Certificate

A Cyprus tax clearance certificate proves your company has no outstanding tax debts. Banks, investors, and government authorities often require it.

Updated Jun 2026 · 6 min

Cyprus Tax Loss Carryforward Guide

Cyprus allows unlimited carry forward of company tax losses — no 5-year limit unlike most EU countries. How losses work, how to claim them.

Updated Jun 2026 · 7 min

Cyprus Employer Social Insurance 2026: 15.4% Rate

Cyprus employer Social Insurance is 8.8% plus additional contributions totalling ~15.4% of gross salary, capped at €66,612/year.

Updated Jun 2026 · 7 min

Cyprus PAYE 2026: TF7 Filing & Monthly Deadlines

Cyprus PAYE (TF7) is filed monthly on TFA since 2025. Due by the last day of the following month. Learn what to declare, how to pay.

Updated Jun 2026 · 8 min

VIES Declaration Cyprus: Due the 15th Every Month

Cyprus VIES declarations are due on the 15th of each month for all B2B sales to VAT-registered EU customers. Filed on TFA.

Updated Apr 2026 · 6 min

UBO Register Cyprus 2026: Deadline & €5,000 Penalty

Every Cyprus company must confirm its UBO (beneficial owners) annually via portal.gov.cy by 31 December. Updates required within 45 days of any change.

Updated Apr 2026 · 8 min

Ariadni Portal Cyprus: File HE32 & Director Changes

Ariadni (efiling.drcip.gov.cy) is where Cyprus companies file HE32, director changes, shareholder transfers, and address updates.

Updated Apr 2026 · 8 min

Tax For All Portal Cyprus: VAT, VIES & PAYE Filing

Tax For All (taxforall.mof.gov.cy) is Cyprus's main tax portal for VAT, VIES, and PAYE filings. Complete guide on how to use it, what's still on TAXISnet.

Updated Mar 2026 · 10 min

TAXISnet Cyprus 2026: TD603, TD4 & TD1 Forms

TAXISnet (taxisnet.mof.gov.cy) still handles TD603, TD4, and TD1 filings in 2026. Find out exactly which forms remain on TAXISnet and what has moved to.

Updated Mar 2026 · 7 min

Cyprus Invoice Requirements 2026: 14 Mandatory Fields

Cyprus invoices must include 14 mandatory fields including VAT number, sequential invoice number, and buyer's VAT number for EU B2B.

Updated Mar 2026 · 7 min

Documents for Cyprus Accountant

Complete checklist of documents your Cyprus accountant needs for the annual audit and tax return: bank statements, invoices, dividend records.

Updated Mar 2026 · 6 min

HE32 vs Financial Statements Explained

Cyprus companies must file both an HE32 Annual Return (company info at the Registrar) and audited Financial Statements (tax accounts).

Updated Mar 2026 · 6 min

HE32 Annual Return Cyprus 2026

The HE32 is Cyprus's annual company return, due 31 March of the second year after your financial year end. Learn exactly what it requires, how to prepare.

Updated Mar 2026 · 7 min

How to File a VAT Return in Cyprus

Cyprus VAT returns are filed quarterly on TFA (taxforall.mof.gov.cy). Deadlines: 10 May, 10 Aug, 10 Nov, 10 Feb. Late filing penalty: €100 flat.

Updated Mar 2026 · 10 min

Cyprus Compliance Calendar 2026

Complete month-by-month guide to every Cyprus compliance deadline in 2026: VAT, VIES, TD603, provisional tax, HE32, PAYE, Social Insurance, UBO, AGM.

Updated Mar 2026 · 10 min

Annual Costs of a Cyprus Company 2026

Running a Cyprus company costs €2,500–8,000+ per year: accountant fees, registered office, HE32 filing. Full 2026 breakdown.

Updated Mar 2026 · 8 min

Cyprus Tax Reform 2026: What Changed

Cyprus's tax reform took effect 1 January 2026: corporate tax up to 15%, SDC on dividends down to 5%, DDD abolished. Full analysis of what changed.

Updated Mar 2026 · 9 min

TD603 Cyprus: GESY on Dividends

TD603 is the form Cyprus companies file on TAXISnet to declare GESY (2.65%) withheld from dividends. Due end of the month after dividend payment.

Updated Mar 2026 · 8 min

Reverse Charge VAT Cyprus: How to Declare It in 2026

Reverse charge VAT in Cyprus applies when you buy services from EU suppliers or sell B2B to EU customers. Learn how to declare it in Boxes 1, 4.

Updated Mar 2026 · 7 min

VAT Registration in Cyprus 2026

Cyprus VAT registration is mandatory once your revenue hits €15,600 in 12 months. You have 30 days to register. EU B2B sellers must register immediately.

Updated Mar 2026 · 7 min

Provisional Tax Cyprus 2026

Cyprus provisional tax is paid in two instalments: 31 July and 31 December. At 15% since January 2026, learn how to calculate your estimate.

Updated Mar 2026 · 8 min

GESY on Dividends Cyprus 2026

GESY on Cyprus dividends is 2.65% on the gross amount, capped at €200,000 per source per year. Non-residents are exempt.

Updated Mar 2026 · 8 min

Cyprus Corporate Tax Rate 2026: 15%

Cyprus raised its corporate tax rate from 12.5% to 15% in January 2026. Learn what changed, what income is taxable, what is exempt.

Updated Mar 2026 · 7 min

Cyprus Corporation Tax Guide 2026

Cyprus corporation tax increased to 15% from 1 January 2026. Learn what is taxable, what is exempt (IP Box at 2.5%, NID deduction).

Updated Mar 2026 · 10 min