Merchandisers who undertake sales to or purchase from (including triangular trade) other EU Member States need to submit the following forms, in addition to the quarterly VAT Return:

EU Acquisitions (Purchases):

Intrastat (detailed reporting of all physical arrivals of goods - all items - in Cyprus)

1. Inclusion in VAT Return (on a total basis)

1. Intrastat (detailed reporting of all physical departures of goods - all items - in Cyprus)
2. VAT Information Exchange System form (VIES form - detailing all sales, including triangular transactions)
3. Inclusion in VAT Return (on a total basis with 0% VAT rate)

1. VAT Return - 40 days from the end of VAT reporting quarter
2. VIES - 40 days from the end of the calendar quarter, for the transactions of the calendar quarter
3. Intrastat - 10 days from month end for transactions of previous month

For more detailed information about Value Added Tax, please either scroll up or down this page (quicker) or click below to go to the relevant section:

Rates | Exemptions | Registration | Voluntarily Registration | Right of Registration | Non - Recoverable VAT | Intra - EU Goods Trading

For more detailed information about the Tax Law - Tax Facts, please either use the main menu on the left or click below to go to the relevant section (quicker):

Income Tax | Defence Fund Contribution | Social Cohesion Fund | Social Insurance | Capital Gains Tax | Immovable Property Tax | Stamp Duty | Stock Exchange Special Levy | Value Added Tax | Ship Management Services | Shipping | Double Taxation Agreements | Tax Calendar