Cyprus’s Tax Department has extended several filing and payment deadlines for VAT and related declarations, the agency said Thursday.
The deadline for submitting VAT returns and paying VAT due for the period ending Nov. 30, 2024, as well as the INTRASTAT declaration for December 2024, has been moved to Jan. 14, 2025.
The department also extended to Jan. 20, 2026 the deadline for VAT returns and payments for the period ending Nov. 30, 2025, the submission of the VIES recapitulative statement for December 2025, and the flat‑rate VAT declaration and payment for the second half of 2025 under the special taxi regime.
Late VAT returns carry a €100 penalty, the department said. Late payment of VAT is subject to an additional 10% charge on the amount owed.
Late INTRASTAT submissions incur a €15 penalty, late VIES statements €50, and late declarations under the taxi regime €51, along with a 10% surcharge on the VAT due.