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.
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Who this applies to
- Businesses registered for VAT
- Businesses above the €15,600 registration threshold
- Businesses that registered voluntarily
What to file
Form TD 1004 showing output VAT, input VAT and the net amount due.
How to file
Electronically through the Tax For All portal. Your VAT quarters are set at registration and may differ from calendar quarters.
Payment due
By the 10th day of the second month after the quarter. Do not assume end of month.
Penalties for missing this deadline
Finn's Cyprus rules do not hold a penalty schedule for this filing. Check the current position with the Tax Department.
Filing checklist
- Reconcile sales and purchase VAT for the quarter
- Check the rate on each item, 19%, 9%, 5% or 0%
- Complete the TD 1004
- File in Tax For All
- Pay by the 10th of the second month
Documents you'll need
- Sales invoices
- Purchase invoices
- Intra-EU supply records
- Prior quarter return
Common mistakes to avoid
- Assuming the deadline is the end of the following month
- Assuming VAT quarters are calendar quarters
- Missing the registration threshold of €15,600
- Forgetting monthly VIES statements for intra-EU supplies
Never miss a Cyprus deadline
AccountsOS tracks every Tax Department (Τμήμα Φορολογίας), Ministry of Finance and Department of Registrar of Companies and Intellectual Property (DRCIP) deadline and reminds you weeks ahead.
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