Cyprus VAT 2026 — 19% Standard, 5%/9% Reduced

Cyprus applies a 19% standard VAT rate and two reduced rates — 5% and 9% — in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

2026 VAT Rates at a Glance

Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

Cyprus applies two distinct reduced rates — 5% and 9%. Use the VAT calculator in Custom-rate mode to compute any amount at either rate, or check a Cypriot VAT number format with the VAT validator.

What Each Reduced Rate Covers

5% Reduced Rate

• Food and non-alcoholic beverages — supermarket groceries, bread, dairy, fruit, vegetables.
• Books, newspapers and magazines — printed and certain digital publications.
• Medical equipment and aids — wheelchairs, hearing aids, glasses, prostheses.
• Passenger transport — bus, taxi within Cyprus.

9% Reduced Rate

• Accommodation — hotel stays, holiday lets, guesthouses.
• Restaurants and catering — food consumed on premises.
• Certain food items — confectionery, certain beverages, takeaway prepared food.
• Cultural events — cinema, theatre, museum admission.

If your invoice mixes standard and reduced items, you must split the taxable amount per rate. The invoice generator handles split-rate VAT automatically.

VAT Registration Thresholds

• Services: annual turnover exceeding €15,000 in the current or previous 12-month period.
• Goods: annual turnover exceeding €30,000 in the current or previous 12-month period.
• Voluntary registration: businesses below the threshold may voluntarily register to reclaim input VAT.
• Non-Cypriot businesses: foreign businesses making taxable supplies in Cyprus must register for VAT regardless of turnover.

VAT Registration in Cyprus

1. Who must register: any business exceeding the €15,000 (services) or €30,000 (goods) threshold, plus all non-Cypriot businesses making taxable supplies in Cyprus.
2. Where: register with the Tax Department (Τμήμα Φόρου Προστιθέμενης Αξίας). Applications can be submitted online.
3. What you receive: a VAT identification number (CY + 8 digits) required for all cross-border B2B transactions.
4. Timeline: register before you start making taxable supplies. Late registration can trigger backdated VAT assessments.

Cypriot Invoice Requirements

1. Supplier details — full legal name, registered address, VAT identification number and registration number.
2. Customer details — full name and address; for cross-border B2B their VAT ID as well.
3. Invoice number — unique, sequential, no gaps allowed.
4. Invoice date — the date of issue; add date of supply if it differs.
5. Description — nature and quantity of goods or services supplied.
6. Unit price — net price per unit, excluding VAT.
7. Rate and amount — applicable VAT rate (19%, 9% or 5%) per line, net subtotal per rate, total VAT amount, gross total.
8. Special references — reverse charge statement where applicable, exemption references.

Reverse Charge in Cyprus

• B2B services from Cyprus to an EU customer: invoice at €0 VAT with reverse charge reference.
• B2B services received from abroad: self-account Cypriot VAT under the reverse charge.
• Specific supplies: gold, mobile phones, computers — the buyer self-accounts regardless of location.

Check any cross-border scenario with the reverse-charge vs OSS checker.

OSS — Cyprus and the One Stop Shop

• B2C distance sales of goods above €10,000 per year — charge destination country's VAT and declare through OSS.
• Registration: register for OSS via the Tax Department. File one quarterly return covering all destination countries.
• Below €10,000: charge Cypriot 19% VAT on all B2C cross-border sales.

Worked Examples

Worked Example — Adding 5% Reduced VAT

A Nicosia bookshop sells books worth €400 net. The reduced 5% rate applies.

Gross = €400 × 1.05 = €420 · VAT = €20

Verify instantly with the VAT calculator — select Cyprus and set 5% in Custom-rate mode.

How to Use the Cypriot VAT Calculator

1. Select Cyprus from the country dropdown — the standard 19% rate auto-fills.
2. Choose mode: Add VAT (net → gross), Remove VAT (gross → net), or Custom rate (use 5% or 9% for reduced items).
3. Enter the amount and click Calculate. Net, VAT and gross appear instantly.
4. Copy or download the result for your records or to paste into an invoice.

🔒 100% Client-Side Privacy: All calculations execute locally in your browser. No financial data, amounts, or tax entries are ever stored on or transmitted to our servers.

Other Countries VAT Guides

Looking for VAT rules in another country? VAT guides are available for all 27 EU member states:

See all rates in our EU VAT rates 2026 table, or use the VAT calculator to compute any amount.

Frequently Asked Questions

Informational purposes only — not tax advice. Rates and thresholds sourced from the Cyprus Tax Department and EUR-Lex. Always confirm with your local φορολογικός σύμβουλος or tax advisor.