Cyprus Tax & Filing Deadlines
Every Cyprus statutory deadline a founder needs to know. Penalties, checklists and source links to Tax Department (Τμήμα Φορολογίας), Ministry of Finance and Department of Registrar of Companies and Intellectual Property (DRCIP).
Corporate Tax Return (TD4)
Annual corporate income tax return for Cypriot companies, due 15 months after the tax year end and filed electronically through Tax For All.
Final Self-Assessment Tax Payment
The balance of corporate income tax for a tax year, due before the return itself.
Provisional (Temporary) Tax
Two equal instalments of estimated tax on the current year's profit, paid by companies and self-employed persons.
Quarterly VAT Return (TD 1004)
Quarterly VAT return for VAT-registered businesses, filed through Tax For All. Payment is due on an unusual date, the 10th of the second month after the quarter.
VIES Statements and OSS Returns
Monthly VIES recapitulative statements for intra-EU B2B supplies, plus OSS and IOSS returns for cross-border consumer sales.
Annual Return (HE32) to the Registrar
Annual return filed with the Department of Registrar of Companies and Intellectual Property, with the previous year's financial statements attached.
Monthly Payroll: PAYE, Social Insurance and GESY
PAYE withheld tax plus social insurance and GESY contributions, due by the end of the month after the payroll month, with an employer annual return in April.
New Hire Notification (ERGANI)
New employees must be declared through the ERGANI system before they start work.