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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