Cyprus compliance calendar

What this calendar does not list

• Not applicable Separate payment deadline — VAT is payable on the same date as the return, so a standalone payment row would duplicate the return rows. K.Δ.Π. 314/2001 reg. 29(2), headed "Απόδοση και καταβολή του Φ.Π.Α.", pins payment to the last day on which the return is due — "οφείλει να καταβάλει στον Έφορο το ποσό Φ.Π.Α. … όχι αργότερα από την τελευταία ημέρα κατά την οποία απαιτείται να υποβληθεί η φορολογική δήλωση" — so payment can never fall on a different date from filing. Reg. 29(3) reserves the Commissioner's power to direct otherwise, and reg. 30 makes advance payments contingent on a Γνωστοποίηση under art. 23; no such notice appears in the Tax Department's Γνωστοποιήσεις index as at 2026-08-19. The Tax Department states the same deadline in its own words and titles every calendar row "Υποβολή Δήλωσης και Πληρωμής". Evidence for reg. 29(2) is captured at /docs/img/evidence/cy/2026-08-19-cy-kdp-314-2001-reg-29-vat-payment-timing.webp; it is not attached to this entry because the schema allows an evidence block only on an obligation.
• Not applicable Annual or reconciliation return — Cypriot VAT creates one return per tax period and no annual reconciliation or wash-up return. A search of the consolidated VAT Law N.95(I)/2000 and of K.Δ.Π. 314/2001 for ετήσια δήλωση and εκκαθαριστικ- returns nothing, and the Tax Department publishes no annual VAT row. Note the limit of the Commissioner's power here: reg. 17(1)(α) authorises MONTHLY periods only — "περιόδους διάρκειας ενός μηνός" — with the same 10th-day rule; there is no express power to assign an annual tax period, only the general power in reg. 17(1)(γ) to vary the duration of any period. The Farmers' Special Scheme return is annual but is a special-scheme periodic return, not a reconciliation, and carries an explicit `covers` for that reason.
• Not applicable E-invoicing / e-reporting cycle — No instrument in force in Cyprus fixes an e-invoicing or e-reporting submission cadence. The European Commission's eInvoicing country sheet for Cyprus, stamped 14 August 2025, records no B2B and no B2C mandate and no real-time reporting system; the only mandatory limb is receive-side B2G for public bodies under N.89(I)/2019 transposing Directive 2014/55/EU, which governs invoice exchange and sets no filing cycle. Re-derived independently from the Cypriot side: the Tax Department's own three indexes of VAT law in force since 1 February 2002 — 39 Διατάγματα, 25 Γνωστοποιήσεις and 27 Κανονισμοί — contain no e-invoicing or e-reporting instrument, the closest being K.Δ.Π. 88/2023 on electronic filing of the VAT return, which sets no cadence of its own. The deadlines page carries no e-invoicing row. Both checked 2026-08-19. ViDA Digital Reporting Requirements begin 1 July 2030 and are per-transaction rather than periodic, so they are a watch item and not a live obligation.