VAT registration in Cyprus for your online store
VAT registration in Cyprus, returns filed in Cyprus and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Cyprus you need a VAT number in Cyprus and you must file your returns there. The service includes registration and tax compliance in Cyprus: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Cyprus: 19% (reduced: 9%, 5% and 3%). Cyprus has a simple calendar, with quarterly returns, but requires the EC sales list every month.
When you need a VAT number in Cyprus
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Cyprus: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in Cyprus and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in Cyprus in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in Cyprus at a glance
| 🇨🇾 Cyprus | |
|---|---|
| Standard VAT rate | 19 % |
| Reduced rates | 9%, 5% and 3% |
| Where you register | With the Cyprus Tax Department. |
| What number you get | Cypriot VAT number (CY) |
| What you file | Quarterly VAT return. |
| Transactions with other countries | Monthly VIES return and Intrastat above the thresholds. |
| Fiscal representative | Not mandatory for EU businesses; for non-EU businesses it is included if the authority requires it. |
| Packaging and EPR | Packaging registration and compliance scheme (Green Dot Cyprus). Ask us about your case. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Cyprus
With the Cyprus Tax Department. File preparation, submission and follow-up until you have the number.
Returns on time
Quarterly VAT return. Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Not mandatory for EU businesses; for non-EU businesses it is included if the authority requires it. If you import, also the EORI and Intrastat.
Packaging and EPR
Packaging registration and compliance scheme (Green Dot Cyprus). Ask us about your case. More about EPR.
Tax demands and regularisations
If letters arrive from the authority in Cyprus, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Cyprus and which channels you sell through there.
Registration
VAT registration in Cyprus and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
When do I need a Cypriot VAT number?
If you hold stock in Cyprus and sell from there, or if you supply services located in Cyprus to consumers without using OSS.
Can I declare sales from my stock in Cyprus through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in Cyprus for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Cyprus go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.