Cyprus VAT registration threshold
The turnover at which VAT/GST registration becomes compulsory in Cyprus, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
| Current value | 15600 EUR |
|---|---|
| In force from | 2008-01-01 |
| Official source | businessincyprus.gov.cy (official Cyprus government business portal), 'Registering for Income Tax and VAT': registration required for "a physical or legal person registered in the Republic of Cyprus and the taxable transactions value of your goods and services carried out over the 12 preceding months – or which will be carried out within the next 30 days – exceeds or will exceed €15.600". |
| Last verified | 2026-08-08 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: UK-style dual test: registration is compulsory when the value of taxable supplies (a) over the 12 preceding months exceeds EUR 15,600 (tested at the end of any month, backward-looking rolling 12 months), OR (b) is expected to exceed EUR 15,600 within the NEXT 30 DAYS alone (forward-look test — a single large contract triggers it immediately). NON-ESTABLISHED SUPPLIERS: Nil threshold for non-established persons: the First Schedule of the VAT Law as amended by Law N.122(I)/2020 obliges persons not established in Cyprus making taxable supplies there to register with NO registration threshold. Since the 2025 amendment transposing Directive (EU) 2020/285, small enterprises established in another EU member state may instead use the Cyprus exemption up to EUR 15,600 provided union-wide annual turnover does not exceed EUR 100,000 (via home-state SME scheme; Tax Department SME contact [email protected]). Non-EU established: nil threshold from the first supply. IMPORTED DIGITAL SERVICES: Nil threshold for imported B2C digital services: a non-EU supplier of electronically supplied services to Cypriot consumers owes Cyprus VAT (19%) from the first sale and may use the non-Union OSS simplified registration instead of a domestic registration; EU-established sellers apply the EU-wide EUR 10,000 TBE/distance-sales micro-threshold. The EUR 15,600 threshold protects neither. Engine traps: (1) the 30-day FORWARD-look limb (Kenya/GB-style): expected supplies exceeding EUR 15,600 in the next 30 days trigger registration immediately, before any 12-month history exists; (2) separate acquisitions threshold of EUR 10,251.61 for intra-EU acquisitions (also with a 30-day forward test), quoted on the same official page — do not conflate with the supplies threshold; (3) registration requests only via the TAX FOR ALL (TFA) portal since 2025; (4) figure unchanged since euro adoption on 1 Jan 2008 (conversion of CY£9,000). Caveat: the consolidated statute text itself (First Schedule) was not loadable this session — the figure and test wording are from the official government portal; the First Schedule/N.122(I)/2020 attribution for the non-resident nil threshold rests on a named professional briefing (Multilysis, on amending Law 122(I)/2020) corroborated in search, so treat the schedule-level citation as one notch below verified-verbatim. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.
Get it programmatically
curl https://euroref.dev/v1/cy/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/cy/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/cy/vat-registration-thresholdOther Cyprus series: Policy interest rate · Value added tax (ΦΠΑ) · National minimum wage · Public holidays · Consumer price index (annual inflation) · Corporate income tax · Personal income tax · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)