Cyprus Tax Agency extended the filing and payment deadline for certain VAT obligations to Jan. 20, 2026. The extension covers VAT returns for the period ended Nov. 30, 2025, VIES summary tables for December 2025, and flat‑rate declarations for the special urban taxi regime. Late filing may incur a 10% additional VAT and a €100 penalty.
The deadline has been extended to Jan. 20, 2026.
Filing the VAT return and paying VAT due for the period ended Nov. 30, 2025; filing the VIES summary table for December 2025; filing the VAT flat rate payment declaration for the special urban taxi regime and paying VAT due for the second half of 2025.
An additional VAT of 10% may apply for untimeliness, and a late filing penalty of 100 euros.
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Bloomberg Tax · about 1 month ago
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HortiDaily · about 1 month ago
Cyprus has extended a zero VAT rate on essential fresh produce until the end of 2026. The measure, announced by the Tax Department following a decree dated 21 November 2025, applies from 1 January to 31 December 2026 and covers a specific list of vegetables and fruits. Businesses must comply with the decree’s provisions to qualify for the zero rate.
SPL · about 1 month ago
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Shared Services Link · about 12 hours ago
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EY Global Tax News · about 17 hours ago
Ireland’s Revenue has clarified that large corporates managed by its Large Corporates Division will be required to adopt e‑invoicing from 1 November 2028, while financial services firms will not be in scope for Phase One but must still receive e‑invoices from that date, with full implementation starting in November 2029. The move aligns with the EU’s VAT in the Digital Age initiative and will be followed by real‑time VAT reporting.
