Cyprus VAT Info

How you can Get a VAT Refund from Cyprus

This page covers refunds on cross-border transactions. It does not address VAT refunds where both the vendor and the customer are based in the same country. If you are travelling to or doing business with companies in Cyprus, you may be eligible to claim back Cypriot VAT. Below is what you need on eligibility, Cypriot VAT rates, the deadlines for claiming, the services that commonly carry refundable VAT, and the process for recovering it.

Who can Claim VAT Refunds?

VAT Refunds for EU Companies

If you are a VAT registered company in an EU Member State and have carried out cross-border transactions in another Member State where you are not VAT registered, you are eligible to recover that VAT under Articles 170-171a of the VAT Directive and the full rules laid out in Directive 2008/9/EC.

VAT Refunds for Non-EU Companies

If your company is established outside the EU and is charged VAT on business activities in an EU Member State where it is not VAT registered, you are entitled to deduct that VAT by way of a refund from the country where it was paid, under the 13th Directive (86/560/EEC).

Cypriot VAT Rates: FPA

Rates as published by the European Commission. Which rate applies depends on the goods or services involved; check the current rate with the local VAT authority before relying on it. Source: Your Europe, VAT rules and rates.

Deadlines for Claims Submission

Both dates are set by EU law, not nationally. The 30 September date comes from Directive 2008/9/EC for claimants established in another Member State; the 30 June date comes from Article 3(1) of the 13th Directive for claimants established outside the EU. Both are preclusive: a claim submitted after the date is lost, and the deadline cannot be extended.

Minimum Claim Amounts

For claimants established in the EU, Article 17 of Directive 2008/9/EC sets a minimum of €400 where the claim covers a period of at least three months but less than a calendar year, and €50 where it covers a full calendar year or the remainder of one. A claim can therefore be filed quarterly rather than waiting for the year end, which brings the cash back sooner.

For claimants established outside the EU, the minimum is set nationally and varies. Ask us for the figure that applies before you file.

VAT Refund Information

Retrospective Claims

A claim ordinarily covers the previous VAT year. Some countries allow older invoices that have never been claimed to be included - ask us before writing off historic VAT.

Which Rules Apply to Your Claim

An EU claimant can claim VAT from any other EU Member State and recover it under the Member State of Refund’s local VAT legislation. Reciprocity does not apply to these claims.

Rule of Reciprocity

Reciprocity applies only to claimants established outside the EU. Some countries grant a refund only if the country where your company is registered offers a similar arrangement in return.

Cyprus has a reciprocal agreement with Israel and Norway.

Expenses that Commonly Carry Refundable VAT

These are the categories that commonly carry refundable VAT across the EU. Exclusions are set nationally and several countries restrict or block some of them, so treat this as the starting point rather than a list of what Cyprus refunds:

VAT Refund Process

VAT Refund Process for EU Companies

An electronic refund claim is submitted through the claimant’s own national tax authority portal, providing:

1. The claimant’s details
2. A summary of the refund request
3. Details of each invoice included in the application
4. Cyprus requests scanned images of original invoices above €1,000 excluding VAT, and above €250 excluding VAT for fuel.

VAT Refund Process for Non-EU Companies

An application is sent in original to the tax authority of the country where the VAT was incurred, providing:

1. The claimant’s details
2. A summary of the refund request
3. Details of each invoice included in the application
4. All original invoices related to the refund

Contact Us

For more on the process and how we can help with a Cypriot claim, get in touch. Our on-ground presence means someone who works with that tax authority handles it.