Free tool

Cyprus VAT registration threshold checker

Enter a business's last 12 months of sales and what it expects in the next 30 days, and see whether it has crossed the €15,600 Cyprus VAT registration threshold, and on which test.

Is the business established in Cyprus?

Not over the threshold on these figures

Taxable sales plus reverse-charge services over the last 12 months are €3,600.00 under €15,600, and the next 30 days are not expected to exceed it. Run the test again at the end of each month: it is rolling, so one good quarter can cross it.

Counted toward the threshold, last 12 months€12,000.00
Exempt sales, not counted€0.00
Room left under €15,600€3,600.00

General guidance for the common cases, not tax advice. The checker applies the threshold and the two tests as the Cyprus VAT registration guide on this site states them; confirm a specific client's position with the Cyprus Tax Department or a qualified adviser before acting.

The look-back test: any rolling 12 months

Registration becomes compulsory when taxable turnover exceeds €15,600. The test is rolling, not calendar-year: at the end of any month, look back over the previous 12 months. If taxable supplies in that window went over €15,600, the obligation to register has been triggered.

The forward test: the next 30 days alone

If there are reasonable grounds to expect taxable turnover to exceed €15,600 in the next 30 days alone (a signed contract, a confirmed large order), the obligation arises immediately, without waiting for the look-back test.

What counts toward the threshold, and what does not

Taxable turnover means supplies that would be standard-, reduced- or zero-rated. Exempt supplies (most lettings, financial services, education, healthcare) do not count. Services bought from suppliers outside Cyprus do: the business self-accounts for VAT on them under the reverse charge, and they count toward the threshold, so a consultancy with modest local sales and significant foreign software or advertising spend can be over the line without realising it.

Not established in Cyprus?

A trader not established in Cyprus that makes taxable supplies here generally has to register with no threshold at all. The checker's first question covers this case.

Below the threshold: registering voluntarily

A business under the threshold may register voluntarily. It usually makes sense when customers are VAT-registered businesses that reclaim the VAT charged to them, when input VAT on the business's own costs is significant, or when the threshold is coming anyway and registering on your own schedule beats registering under deadline pressure. It usually does not for a consumer-facing business with little input VAT, where registering adds VAT to prices its customers cannot reclaim.

After registering

A registered business files a VAT return, normally quarterly, on the TFA portal, and every period needs per-line, per-rate figures that reconcile. The VAT registration guide covers the TFA application and the EU SME scheme; VAT return automation covers how Pileform prepares the return draft from the posted books for you to check and submit. The terms on this page are defined in the accounting automation and Cyprus VAT glossary.

How to use the checker

  1. Answer the establishment question

    A trader not established in Cyprus generally has no threshold, so the checker settles that first.

  2. Enter the last 12 months

    Add taxable sales and any services bought from abroad under the reverse charge. Enter exempt sales too if there are any: they are shown but never counted.

  3. Add the next 30 days

    Enter the taxable sales you have reasonable grounds to expect in the next 30 days alone, such as a signed contract. The verdict names every test the business meets.

€15,600 of taxable turnover in any rolling 12-month period. There is also a forward test: if taxable turnover is expected to exceed €15,600 in the next 30 days alone, registration is required immediately. Exempt supplies do not count toward the threshold.
No. The test is rolling: at the end of each month, look back over the previous 12 months. A strong quarter can take a business over the threshold in the middle of a year, which is why the check belongs in every month-end routine.
If there are reasonable grounds to expect taxable turnover to exceed €15,600 in the next 30 days alone, for example a signed contract or a confirmed large order, the obligation to register arises immediately rather than at the next month-end look-back.
No. Only taxable supplies count, meaning those that would be standard-, reduced- or zero-rated. Exempt supplies, such as most lettings, financial services, education and healthcare, are left out of the test.
Yes. A Cyprus business receiving services from suppliers outside Cyprus self-accounts for VAT on them under the reverse charge, and those purchases count toward the registration threshold. The checker adds them to taxable sales for the look-back test.
Yes, voluntary registration is permitted. It usually pays where customers are VAT-registered businesses or input VAT on the business's own costs is significant, and usually does not for a consumer-facing business with little input VAT.

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Registered? The quarterly VAT return comes next

Pileform reads the quarter's invoices, receipts and bank statements, applies VAT per line, flags reverse-charge candidates and prepares the VAT return draft from the posted books, for you to check and submit.

Try Pileform free Explore the product workflow