ESL/ESPL returns in Cyprus

Due date and frequency of ESL returns in Cyprus

The due date for submitting ESL returns is always the 15th day of the following month.

The frequency of filing is always monthly.

Find here a video tutorial on how to prepare ESL returns in Cyprus, and here additional information from the tax authorities’ website.

Nil and corrective ESL returns in Cyprus

If there are no intra-Community transactions to be reported in a given period, a nil ESL return is due. Cyprus is one of the few countries where it is a requirement to submit a nil ESL return.

Also, in case there are errors in an ESL return, a corrective ESL must be submitted through the TFA taxpayer web portal. All corrections must be made within 1 month following the reporting period; otherwise, a fine of EUR 15 for the correction is imposed.

Penalties for late ESL returns in Cyprus

In case of non-compliance, a penalty of EUR 50 is imposed. If the omission continues this is considered a criminal offense, punishable by a fine of up to  EUR 850.

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