You must register for income tax if you are:
You must register for value added tax (VAT) if you are:
To register at the tax department, submit form T.D. 2001 (Application for obtaining tax number) and, if needed, form T.D. 1101 (Additional application for VAT registration). The form(s) can be submitted at the same time either by hand at the closest Tax Department district offices, or by hand or post at the PSC Cyprus .
Form T.D. 2003 (Amendment of taxpayer’s data) is used if you are an already registered taxpayer who would like to modify your personal data. The form can be submitted by hand at the closest Tax Department district offices.
For VAT registration, an original of the application must be signed and accompanied by the following supporting documents: a copy of an official receipt/document, proving that the entity carries out taxable activities/transactions in the Republic of Cyprus (e.g. copy of a contract, copy of an invoice related to their activities/transactions).
For the following cases of tax registration, other than a signed original application form, some supporting documents may also be needed. Please note this is not a comprehensive list, but a summary of the most common documents asked for:
Your Tax Identification Code (TIC) will normally be issued within 1-3 working days and your VAT Registration Certificate is issued and sent by post within 8-12 days.
Delays in the submission of declarations and/or the payment of taxes are liable to accrue interest, fines and other charges, so have a careful read of your obligations.
Note: All tax payments due can be settled online through JCC Smart.