Who fills it in
A person moving their normal residence to Cyprus from another EU member state with a vehicle that counts as new for VAT. Customs defines normal residence as at least 185 days in a 12-month period. You must prove VAT was paid in the member state the car comes from, with the purchase invoice.
What goes with it
- Proof of normal residence outside Cyprus: passport, children's school certificates, termination of employment, other evidence such as utility bills, council taxes or bank account
- Proof the car was bought with VAT paid: registration certificate, invoice showing the VAT, bill of lading or delivery order and form C.104O
- Proof of your move to Cyprus: house purchase or rental agreement, receipt for the residence permit or Cyprus ID, employment in Cyprus, transfer of household effects, other evidence such as school registration or a local bank account
Field by field
Declaration (page 1)
| On the form | What to write | Example |
|---|---|---|
| I have moved my normal residence from (member state) to Cyprus I have transferred my normal residence ... from ... (state member) in the Republic | The EU country you moved from. | GERMANY |
| Date of transfer of normal residence on ... (date of transfer of normal residence) | The date you moved to Cyprus. | 01/09/2026 |
| Make and model make and model | As on the registration certificate. | BMW i4 |
| Registration number reg. no. | The current registration number. | M-EX 0000 |
| Date of first registration date of first registration | From the registration certificate. It decides whether the car counts as new (six months or less). | 01/05/2026 |
| Date you acquired the car has been acquired by me on ... | The purchase date on the invoice. | 28/04/2026 |
| Statements that the car is yours, brought permanently and bought VAT-paid is part of my personal property / has been brought permanently into the Republic by me / was in my possession and use ... acquired on payment of the VAT ... | Part of the declaration; nothing to fill in. | — |
| I claim VAT exemption: applicant's signature and date I hereby claim exemption from the VAT for the above mentioned means of transport. Applicant's signature / Date | You also consent to Customs processing the data. The form refers to section 92 of the Customs Code Law 94(I)/2004 on untrue declarations. | M. Example / 10/09/2026 |
| Signed in my presence: Customs officer Signed in my presence (Customs and Excise officer's name and signature) on ... (date) | Filled in by the officer. | — |
Documentary evidence attached (page 2): mark what you attach
| On the form | What to write | Example |
|---|---|---|
| 1. Proof of residence outside Cyprus 1. Proof of normal residence outside the Republic: Passport / Children's school certificates of attendance / Termination of employment / Other evidence e.g. electricity/water supply bills, council taxes, current bank a/c etc. | Mark each document you attach; the right column is for Customs. | ☒ Passport ☒ Termination of employment |
| 2. Proof the car was bought with VAT paid 2. Proof of acquisition of the means of transport outside the Republic on payment of the VAT amount: Registration certificate / Invoice / Bill of lading or delivery order and Form C.104O | Customs requires a purchase invoice stating the VAT or showing that it was paid. | ☒ Registration certificate ☒ Invoice |
| 3. Proof of your move to Cyprus 3. Proof of transfer of normal residence in the Republic: House: purchase or rental agreement / Payment receipt for the issue of residence permit or Cyprus identity card / Employment in the Republic / Transfer of household effects / Other evidence | Mark each document you attach. | ☒ Rental agreement ☒ Residence permit receipt |
Common mistakes
- Using it for a used car. Only a car of six months or less, or 6,000 km or less, counts as new and needs it; a used EU car pays no VAT on arrival.
- An invoice that does not show VAT. Customs requires the purchase invoice stating the VAT amount or that VAT was paid.
- Missing the one-month window. The declaration is filed while the car is under temporary admission for one month.
- Signing before you reach the counter. The form has a box for the Customs officer who witnesses your signature.
- Skipping the Union status form. For a car shipped from the EU you also file the application for verification of Union status.
Questions
When does a car from another EU country count as new in Cyprus?
When six months or less passed from first registration to purchase, or it had done 6,000 km or less. Then VAT is due on arrival unless an exemption applies.
Do I pay VAT twice on a new car when I move to Cyprus?
No, if you move your normal residence and prove VAT was paid in the country the car comes from. You claim the exemption with this official declaration.
Where do I submit it?
At any Customs office, with the supporting documents, within the one-month temporary admission period.
What counts as normal residence?
Customs says the place where you usually live for at least 185 days in a 12-month period because of personal and occupational ties.
Sources
- Customs and Excise: vehicles from EU member states (new means of transport, official declaration), checked 23 October 2026
- Customs and Excise: guide 'Transfer of normal residence from another member state of the EU', checked 23 October 2026
- Customs and Excise: official declaration form, checked 23 October 2026
Figures checked 23 October 2026. Rules change: we confirm them for your case before you act.