Agencies: Cyprus vs France VAT Rules

    How VAT obligations differ for agencies between Cyprus and France.

    CriterionCyprusFrance
    Standard rate applied19%20%
    Registration threshold€15,600 annual turnover€85,800 (goods) / €34,400 (services)
    Filing frequencyQuarterlyMonthly or quarterly
    Invoicing constraintsStandard EU invoice requirements. Tax invoices must be issued within 30 days of supply. Self-billing allowed.Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026.
    Sector-relevant regimesSpecial scheme for travel agents · Reduced rate for renovation of private dwellings · IP box regime interacts with VAT planningAuto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027
    Penalty exposure10% surcharge on late payments. €50 per day penalty for late filing, capped at €1,000.10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud.

    Typical use cases

    Marketing Agency
    Digital marketing, advertising, and brand management services.
    Design Agency
    UI/UX, graphic design, and branding agency work.
    Development Agency
    Custom software and web development projects.
    Consulting & Strategy
    Business and technology consulting for cross-border clients.

    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

    Check your compliance

    Get a personalized Tax Health Score with actionable recommendations.

    Get Tax Health Score