Documentation on Cyprus

Complete guide to the Cyprus Tax Identification Code (TIC) — format rules, TFA portal registration, VAT obligations, and compliance traps for individuals, companies, and non-residents.

The VAT rules for doing business in Cyprus — the 19% standard rate and the 9%, 5%, 3% and zero rates, the €15,600 resident threshold and the nil threshold for non-established businesses, VAT grouping, invoice particulars under K.Δ.Π. 314/2001, quarterly filing through Tax For All, VIES and Intrastat, penalties, and the "first use" test for buildings that starts on 1 September 2026.