Manufacturing: Cyprus vs France VAT Rules
How VAT obligations differ for manufacturing between Cyprus and France.
| Criterion | Cyprus | France |
|---|---|---|
| Standard rate applied | 19% | 20% |
| Registration threshold | €15,600 annual turnover | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Quarterly | Monthly or quarterly |
| Invoicing constraints | Standard 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 regimes | Special scheme for travel agents · Reduced rate for renovation of private dwellings · IP box regime interacts with VAT planning | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| Penalty exposure | 10% 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
B2B Supply
Selling components and raw materials to other businesses.
Export Goods
Manufacturing goods for export within and outside the EU.
Contract Manufacturing
Custom manufacturing under contract agreements.
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
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