Tax, law and invoicing in the trades — Cyprus
5 posts for this country. We write our own posts per country instead of translations — the source and the date it was checked sit under every one.
Zirko Redaktion8 min readCyprus VAT registration: 15,600 euro, and 30 days
Cyprus has the lowest VAT registration threshold of the countries compared here. A one-man trade business reaches it in its first year, and the second test looks forward.
Zirko Redaktion9 min readPro forma invoice in Cyprus: asking for money, not tax
A tax invoice makes the VAT due whether or not the customer pays. A pro forma does not — but only if it is genuinely not an invoice, and the fourteen-day rule decides the rest.
Zirko Redaktion8 min readThe VAT number in Cyprus decides the rate on your invoice
Whether a Cypriot building job carries 5 %, 19 % or no VAT at all is settled by the customer's registration, not by the work. The number is the cheapest thing you will ever ask for.
- Zirko Redaktion8 min read
Cyprus VAT on renovation: 5% or 19%, and what changed in 2026
Renovation and repair of an old private dwelling carries the reduced VAT rate of 5% in Cyprus instead of the standard 19%. Since 1 September 2026 the test for old has two limbs.
- Zirko Redaktion7 min read
Cyprus VAT reverse charge in construction: Article 11B
For construction, repair or maintenance of a building supplied to a VAT-registered customer in Cyprus, the customer accounts for the VAT and the subcontractor charges none.