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Cyprus VAT return deadlines

Pick a VAT quarter and see the exact date the return and payment are due, plus how long you have left.

Year
Quarter
10 May 2026
Return and payment due
VAT period1 January 2026 to 31 March 2026

Based on the standard calendar quarters, with the return due by the 10th of the second month after the quarter ends. Cyprus also operates staggered VAT periods for some registrations; check your own VAT period if it differs.

The 2026 calendar quarters

Q11 Jan – 31 MarDue10 May 2026
Q21 Apr – 30 JunDue10 August 2026
Q31 Jul – 30 SeptDue10 November 2026
Q41 Oct – 31 DecDue10 February 2027

How the deadline is set

Standard Cyprus VAT periods are quarterly, and the return and any payment are due by the 10th day of the second month after the quarter ends. So the January to March quarter is due on 10 May, April to June on 10 August, July to September on 10 November, and October to December on 10 February of the following year. The same date covers both filing the return and paying what you owe.

Late returns cost more than the VAT

Missing the date is expensive. A late return carries a fixed penalty, late payment adds a percentage of the VAT due, and interest runs on the outstanding amount until it is paid. Filing on time, even if you cannot pay in full, keeps the penalties down, so it is worth submitting before the deadline regardless.

Staggered VAT periods

Most registrations use the calendar quarters above, but Cyprus also runs staggered VAT periods that end in different months. If your quarters are not January to March, April to June and so on, follow the period ends printed on your own VAT registration. The 10th-of-the-second-month rule still applies to each period.

For standard quarterly periods, the VAT return and any payment are due by the 10th day of the second month after the quarter ends. For example, the January to March quarter is due by 10 May.
Most registrations use calendar quarters, but Cyprus also runs staggered VAT periods that end in different months. If your VAT period is not Jan-Mar, Apr-Jun and so on, follow the dates on your own registration.
Cyprus VAT returns are filed online through the Tax Department's portal, and payment is made by the same deadline. Late submission or payment can trigger penalties and interest.
Yes. The return can be filed any time after the period ends, up to the deadline. Filing early is a good habit, especially if the books are already reconciled, because it leaves room to fix anything before the date.
Plan to submit before the date rather than on it. Relying on a weekend or holiday extension is risky, and both the online system and your own reconciliation are easier to deal with ahead of time.

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Never scramble at period close

Pileform turns a quarter of receipts and invoices into reconciled, post-ready entries, so the return is ready well before the deadline.

Try Pileform free