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Chapter 6 of

Intrastat Returns in Cyprus

Value Added Tax (VAT)
Local Language:
Fóros Prastithémenes Axías (FPA)
cyprus beach
VAT Rates
Standard rate
19%
Reduced rate
9%, 5% and 3%

Frequency of Filing and Due date of Intrastat Returns in Cyprus

Like in most EU countries, Cyprus Intrastat returns are filed monthly. They follow the calendar month. The due date to file these returns is the 10th day of the following month.

Cypriot Intrastat returns must be submitted electronically on a monthly basis.

Find here the official information about the Intrastat deadline. Also, find here the Intrastat manual updated per year in Cyrpus (Guide for Traders).

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Cypriot Intrastat Thresholds

The following annual Intrastat thresholds apply in Cyprus (calendar year) for 2026:

Type of Intrastat: standard declaration

  • Arrivals: EUR 380,000
  • Dispatches: EUR 75,000

Type of Intrastat: detailed declaration

  • Arrivals: EUR 2,700,000
  • Dispatches: EUR 5,800,000

These thresholds are computed annually according to the calendar year. Once filed, a complete calendar year needs to be covered by a company in order to stop filing these returns. For example, if a company exceeds the threshold in March 2024 on arrivals, Intrastat returns for arrivals are due in December 2025. These thresholds are calculated according to the invoice value.

It is the responsibility of the economic operators to monitor these thresholds and start submitting Intrastat returns when due.

Have a look at our overview of Intrastat thresholds. Also, find here official information.

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Reporting of Specific Scenarios in Cyprus

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements. The nature of transaction codes in Cyprus have been recently updated and now have two digits. The official Intrastat manual contains the updated nature of transaction codes, including those applicable to specific scenarios. You can download the Intrastat Manual available on the official website of the tax authorities.

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Nil and Corrective Intrastat Returns in Cyprus

If no transactions are to be reported, a nil Intrastat return must be filed.

In case the Intrastat return needs to be corrected or completed, you need to inform the authorities in writing, stating the correct information that should be reported.

Regarding corrections, an Intrastat return is considered to be incorrect or incomplete if you failed to record the correct information for the following fields:

  • Commodity code
  • Country of origin/destination code
  • Invoiced amount
  • Statistical value
  • Net mass (if required)
  • Supplementary units

Also, in case you need to cancel all the declared data for a transaction line.  

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Intrastat Penalties in Cyprus

Failure to timely submit the Intrastat returns is subject to a penalty of EUR 15. If the non-compliance continues, it may constitute a criminal offence and the taxpayer may incur an additional fine of up to EUR 2,562.

The above penalties are indicated in the official website of the

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