Cyprus
The VAT registration threshold in Cyprus for 2026, from the tax authority and the European Commission.
- Threshold
- 15,600
- Currency
- EUR
- Standard VAT rate
- 19%
- Reduced rates
- 5%, 9%; super-reduced 3%
The VAT small-business threshold in Cyprus is €15,600 of annual turnover. The standard VAT rate is 19%.
Businesses not exceeding the domestic VAT registration threshold of €15,600 have no obligation to register (voluntary registration possible). No transitional period if the threshold is exceeded.
Yes for cross-border use: Cyprus-established small enterprises file the prior notification and quarterly reports on the Cyprus SME-SS platform. Cyprus states it does not operate a separate national SME scheme beyond the registration threshold. No transitional period.
Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.
Questions
What is the VAT threshold in Cyprus?
The VAT small-business threshold in Cyprus is €15,600 of annual turnover.
What is the standard VAT rate in Cyprus?
19%. Reduced rates: 5%, 9%; super-reduced 3%.
Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme. Company tax, fees and filings: register a company in Cyprus.
- Region
- European Union
- Threshold in euro
- €15,600
- How the threshold works
- Businesses not exceeding the domestic VAT registration threshold of €15,600 have no obligation to register (voluntary registration possible). No transitional period if the threshold is exceeded.
- EU cross-border small-business exemption
- Yes for cross-border use: Cyprus-established small enterprises file the prior notification and quarterly reports on the Cyprus SME-SS platform. Cyprus states it does not operate a separate national SME scheme beyond the registration threshold. No transitional period.
- Where to register
- sme-vat-rules.ec.europa.eu
- Last reviewed
- Sources
Source Link European Commission – VAT rules for small enterprises: Cyprus SME rules https://sme-vat-rules.ec.europa.eu/national-vat-rules/cyprus-sme-rules_en Your Europe – VAT rules and rates https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm