VAT Guide for E-Commerce in Cyprus

    E-Commerce operating in Cyprus charge the standard VAT rate of 19% (reduced rates: 5%, 9%). Registration becomes mandatory at €15,600 annual turnover, returns are filed quarterly, and cross-border movements of goods can trigger local registration or OSS reporting.

    Standard rate19%
    Reduced rates5%, 9%
    Registration threshold€15,600 annual turnover
    Filing frequencyQuarterly
    CurrencyEUR
    In force since13 Jan 2014
    Last verified01 Sept 2026

    Official source

    Cyprus Tax Department

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Cyprus

    You invoice a customer based in Cyprus for €1,000.00 of e-commerce work.

    Add 19% VAT: €190.00. Total invoiced €1,190.00, declared in your quarterly return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same €1,000.00 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    Sales to consumers in another EU country

    You sell €12,000.00 per year to private customers in other member states.

    Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.

    Late filing exposure

    Your quarterly return is filed after the deadline.

    10% surcharge on late payments. €50 per day penalty for late filing, capped at €1,000.

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    Compliance checklist

    • Confirm whether you are above €15,600 annual turnover
    • Register with Cyprus Tax Department before your first taxable supply
    • Apply 19% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File quarterly and archive invoices for the statutory period
    • Special scheme for travel agents
    • Reduced rate for renovation of private dwellings

    FAQ — E-Commerce in Cyprus

    When must e-commerce register for VAT in Cyprus?

    Registration is required at €15,600 annual turnover. Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to e-commerce in Cyprus?

    The standard rate is 19%, with reduced rates of 5% and 9% for specific categories. Applied since 2014-01-13, last verified against Cyprus Tax Department on 2026-09-01.

    How often do I file VAT returns in Cyprus?

    Quarterly. 10% surcharge on late payments. €50 per day penalty for late filing, capped at €1,000.

    What must appear on an invoice in Cyprus?

    Standard EU invoice requirements. Tax invoices must be issued within 30 days of supply. Self-billing allowed.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Cyprus for my sector?

    Special scheme for travel agents · Reduced rate for renovation of private dwellings · IP box regime interacts with VAT planning

    Go further

    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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