Cyprus VAT Registration Liability Check
Check whether you are required to register for VAT in Cyprus. Applies the compulsory registration tests under the VAT Law: taxable turnover, intra-community acquisitions, reverse-charge services received, distance sales / OSS, cross-border B2B services to EU (VIES) and non-established supplies.
Is the business established in Cyprus?
A person is 'established' where they have a business or a fixed establishment.
Do you make B2C distance sales of goods or digital services to consumers in other EU countries (including Cyprus)?
EU-wide OSS threshold €10,000. Above it, VAT is due in the customer's country.
Do you supply services to VAT-registered businesses in other EU Member States (B2B services under Article 44)?
Cross-border B2B services to EU businesses (place of supply where the customer is established, reverse charge) trigger immediate VAT + VIES registration with no threshold, and monthly VIES statements.
Note: This tool is a high-level guide based on the standard Cyprus VAT registration rules. Special regimes (farmers, taxis, second-hand margin scheme, TOMS, group registration, etc.) and case-specific facts may change the outcome. Always obtain professional VAT advice before acting.