VIES (VAT Information Exchange System) declarations in Cyprus are required for every month where you sell services or goods to VAT-registered businesses in other EU countries. The deadline is the 15th of the following month, the portal is TFA, and the penalty for each missing or late declaration is €50. If you regularly invoice EU clients, VIES is a monthly obligation that cannot be skippe
Cyprus VIES declarations must be submitted monthly by the 15th of the following month for any month in which zero-rated B2B sales were made to EU VAT-registered customers — even a single invoice triggers the obligation. d.
Who Needs to File VIES?
VIES is required if all of the following apply:
- Your Cyprus company is VAT-registered
- You sold services or goods to a company in another EU country
- That customer has a valid EU VAT number (e.g., FR, DE, BE, NL, etc.)
- You issued a zero-rated invoice to them (reverse charge applies)
You do NOT need VIES if:
- Your customers are in Cyprus
- Your customers are outside the EU (US, UK, UAE, etc.)
- You sell to EU consumers (individuals, not businesses)
- You are not VAT-registered in Cyprus
Note: If you supply digital services B2C to EU consumers above the €10,000 annual threshold, that uses the OSS (One Stop Shop) system — not VIES. VIES is exclusively for B2B.
VIES Deadlines for 2026
| Sales Month | VIES Deadline |
|---|---|
| January 2026 | 15 February 2026 |
| February 2026 | 15 March 2026 |
| March 2026 | 15 April 2026 |
| April 2026 | 15 May 2026 |
| May 2026 | 15 June 2026 |
| June 2026 | 15 July 2026 |
| July 2026 | 15 August 2026 |
| August 2026 | 15 September 2026 |
| September 2026 | 15 October 2026 |
| October 2026 | 15 November 2026 |
| November 2026 | 15 December 2026 |
| December 2026 | 15 January 2027 |
What You Declare in VIES
For each EU customer you invoiced in the month, report:
- Their EU VAT number in full (country code + number, e.g., FR12345678901)
- The total amount invoiced to them in the month (in EUR)
- The type of supply: goods (G) or services (S)
If you invoiced the same customer multiple times in the month, you report the total for the month — not each individual invoice.
Step-by-Step: Filing VIES on TFA
Before You Start
Gather from your invoicing records:
- List of all EU B2B invoices issued in the month
- The VAT number of each EU customer
- The total invoiced amount per customer (ex-VAT, since these are zero-rated)
Also ensure each VAT number was validated at the time of invoicing via ec.europa.eu/vies.
Step 1 — Log In to TFA
Go to taxforall.mof.gov.cy and log in with your company credentials.
Step 2 — Navigate to VIES
From your dashboard: "File a Return" → "VIES Declaration." Select the month and year you are reporting.
Step 3 — Add Customer Lines
For each EU customer:
- Click "Add Line"
- Enter their full VAT number including country prefix
- Enter the total invoiced amount for the month
- Select supply type: Services or Goods
- Save the line
Step 4 — Review and Submit
Review the total against your invoice records. Submit the declaration. TFA confirms with a submission reference number.
Unlike VAT returns, VIES declarations do not generate a payment. No money is due to the Tax Department for VIES — it is an information declaration only. Payment is the customer's responsibility in their own country.
The Invoice Requirements for EU B2B Sales
For a VIES declaration to be valid, your invoices to EU customers must contain:
- Your Cyprus VAT number (format: CYxxxxxxxxX)
- The customer's validated EU VAT number
- Zero VAT amount (€0.00)
- The reverse charge statement: "VAT Reverse Charge — Article 196 EU VAT Directive" or equivalent
- All other standard invoice fields (see our invoice requirements guide)
If you issue an invoice without the customer's validated VAT number and apply zero VAT, you are exposed to Cyprus VAT on the full invoice amount.
What Happens If You Forget VIES?
The €50 penalty per missing VIES declaration accumulates quickly:
| Months missed | Total penalty |
|---|---|
| 1 month | €50 |
| 3 months | €150 |
| 6 months | €300 |
| 12 months | €600 |
The Tax Department can identify missing VIES declarations by cross-referencing your VAT return Box 8 (EU sales value) with submitted VIES declarations. If Box 8 shows EU sales but no corresponding VIES was filed, expect a penalty notice.
VIES and the VAT Return: The Connection
VIES and the quarterly VAT return are related but separate filings:
| Filing | Frequency | Portal | What It Shows |
|---|---|---|---|
| VAT return | Quarterly | TFA | All VAT — domestic and EU |
| VIES | Monthly | TFA | Only EU B2B zero-rated sales |
The value you enter in Box 8 of your quarterly VAT return (total EU sales) should match the sum of your monthly VIES declarations for that quarter. A discrepancy will trigger a query from the Tax Department.
Tips for VIES Compliance
Set a calendar reminder for the 14th of each month: review invoices, identify EU B2B sales, and file VIES the next day.
Use accounting software that separates EU B2B invoices automatically (Xero, QuickBooks, FreshBooks all support this).
Validate VAT numbers at invoice creation, not at VIES filing time. If a VAT number turns out to be invalid, you may need to re-invoice with VAT, and you want to catch this immediately.
Do not file VIES for months with no EU B2B sales. There is no "nil VIES" requirement, unlike VAT returns.
For businesses with regular EU clients, VIES is a monthly obligation. A Cyprus accountant can manage this alongside your quarterly VAT filings to ensure nothing falls through the cracks. For invoice template requirements, see our invoice requirements guide.