VIES Statements and OSS Returns
Monthly VIES recapitulative statements for intra-EU B2B supplies, plus OSS and IOSS returns for cross-border consumer sales.
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Who this applies to
- Businesses making intra-EU B2B supplies
- Businesses selling to EU consumers under OSS
- Businesses using IOSS for low-value imports
What to file
A VIES statement listing intra-EU supplies by customer VAT number. OSS and IOSS returns are filed separately.
How to file
VIES through Tax For All. OSS and IOSS through the Tax Department OSS portal at tax-oss.mof.gov.cy.
Payment due
VAT on OSS sales is paid with the OSS return. Late payment attracts a 10% addition plus interest.
Penalties for missing this deadline
A late VIES statement costs €50. A late OSS return costs €100, and late OSS payment attracts a 10% addition plus interest.
Filing checklist
- List intra-EU B2B supplies for the month
- Validate customer VAT numbers through VIES
- File the statement by the 15th
- Prepare OSS figures if selling to EU consumers
- Keep submission receipts
Documents you'll need
- Sales invoices to EU customers
- Customer VAT numbers
- Proof of dispatch
- OSS country-by-country sales records
Common mistakes to avoid
- Not validating a customer's VAT number
- Filing VIES quarterly instead of monthly
- Missing OSS returns
- Confusing the VIES date with the VAT payment date
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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