Who fills it in
Businesses and self-employed people who must register for VAT, for example when taxable supplies pass €15,600 in 12 months, and those registering voluntarily or because of EU purchases, services to EU businesses or the takeover of a going concern.
What goes with it
- Individuals: identification document, such as a copy of the ID card or ARC
- Legal persons and co-operatives: all certificates issued by the authority that registered them
- A certificate from the Registrar of Companies if you use a trade name
- Mandatory evidence of the reason for registration you choose in Part C
- Takeover of a going concern: letter of takeover signed by both parties, stamped transfer agreement or a list of assets taken over, and VAT forms 204 or 103 where they apply
Field by field
Part A: personal details (ΜΕΡΟΣ Α: ΠΡΟΣΩΠΙΚΑ ΣΤΟΙΧΕΙΑ)
| On the form | What to write | Example |
|---|---|---|
| 1. Name of person * 1. Όνομα Προσώπου * | The individual or company registering. Attach ID for individuals and registration certificates for legal persons. | EXAMPLE TRADING LTD |
| 2. Contact telephone * 2. Τηλέφωνο επικοινωνίας * | A number the VAT service can call. | +357 25 000000 |
| 3. Tax Identification Number (TIN) * 3. Αριθμός Φορολογικής Ταυτότητας (Α.Φ.Τ.) * | Required. If you do not have one, register in the Tax Register through TFA first. | 00000000X |
Part B: update of details (ΜΕΡΟΣ Β: ΕΠΙΚΑΙΡΟΠΟΙΗΣΗ ΣΤΟΙΧΕΙΩΝ)
| On the form | What to write | Example |
|---|---|---|
| 1. Email address 1. Διεύθυνση ηλεκτρονικού ταχυδρομείου | For VAT correspondence. | info@example.com |
| 2. Trade name (if any, attach the Registrar of Companies certificate) 2. Εμπορική Επωνυμία (αν υπάρχει να επισυναφθεί και πιστοποιητικό από τον Έφορο Εταιρειών) | Only if you trade under a registered business name. | — |
| 3. Address of the main place of business: street, number, building name, flat/office/shop number, postcode, town/village, country 3. Διεύθυνση κύριας έδρας της επιχείρησης: Οδός; Αριθμός; Όνομα κτηρίου; Αριθμός διαμερίσματος/γραφείου/καταστήματος; Ταχυδρομικός Κώδικας; Πόλη/Χωριό; Χώρα | Where the business is run from. | Sample Avenue 2, Example House, office 301, 3030 Limassol, Cyprus |
| 4. (a) Main economic activity (b) Other economic activities (if any) 4. (α) Κύρια Οικονομική Δραστηριότητα (β) Επιμέρους Οικονομικές Δραστηριότητες (αν υπάρχουν) | Describe what the business sells. | (a) Software development (b) IT training |
Part C: VAT registration (ΜΕΡΟΣ Γ: ΕΓΓΡΑΦΗ Φ.Π.Α.) *
| On the form | What to write | Example |
|---|---|---|
| 1. Have you carried out any activities that create an obligation or right to register for VAT? YES, I did on ... / NO, I intend to on ... 1. Έχετε πραγματοποιήσει οποιεσδήποτε δραστηριότητες οι οποίες δημιουργούν υποχρέωση ή δικαίωμα εγγραφής στο Μητρώο Φ.Π.Α.; ΝΑΙ. Πραγματοποίησα στις ../../.... / ΟΧΙ. Έχω πρόθεση να πραγματοποιήσω στις ../../.... | Tick one and give the date. | NO, intend to on 01/12/2026 |
| 2. Choose ONLY ONE reason for registration from (a) to (g), and attach evidence of your right or obligation to register (mandatory) 2. Από τις επιλογές (α) – (ζ) επιλέξετε ΜΟΝΟ ΕΝΑ λόγο για την εγγραφή σας ... Επισυνάψετε ΥΠΟΧΡΕΩΤΙΚΑ κάποιο στοιχείο ... | Tick one reason and one statement under it. | (a) |
| (a) Taxable supplies: my taxable supplies in the last 12 months (or less) to the end of month ... have exceeded €15,600 and I must register / I expect them to exceed €15,600 within 30 days from ... / I intend to start taxable supplies on ... and have the right to register / I make taxable supplies since ... and have the right to register (α) Πραγματοποίηση Φορολογητέων Συναλλαγών: ... έχει υπερβεί τα €15.600 ... / Αναμένω ότι εντός 30 ημερών ... θα υπερβεί τα €15 600 ... / Προτίθεμαι ... να ξεκινήσω ... / Πραγματοποιώ φορολογητέες συναλλαγές από ... | The first two options mean you must register; the last two are voluntary registration. | I intend to start on 01/12/2026 |
| (b) Receiving services or buying goods subject to the reverse charge under article 11: the same four options, with a €15,600 threshold, plus the type of services or goods (β) Λήψη Υπηρεσιών ή Αγορά Αγαθών για τα οποία εφαρμόζεται η αντίστροφη χρέωση σύμφωνα με το άρθρο 11 ... Δηλώστε το είδος των υπηρεσιών ... | For businesses that buy services or goods on which they, as the buyer, account for the VAT, for example services from suppliers abroad. | — |
| (c) Supplying services to taxable persons in other EU member states where the recipient accounts for the tax: since ... I supply such services and must register (γ) Παροχή υπηρεσιών σε υποκείμενα στο φόρο πρόσωπα σε Κράτη – μέλη της Ε.Ε., όπου υποχρέωση για την απόδοση του φόρου έχει ο λήπτης | For example consulting for EU business clients. | — |
| (d) Activities outside the scope of Cyprus VAT with a right to deduct input tax: since ... / I intend from ... (δ) Δραστηριότητες εκτός αντικειμένου του κυπριακού Φ.Π.Α. με δικαίωμα έκπτωσης του φόρου εισροών | Tick one statement and give the date. | — |
| (e) Taxable supplies to private individuals by persons not established in the Republic: I expect within 30 days from ... / since ... (ε) Φορολογητέες συναλλαγές από μη εγκατεστημένα στη Δημοκρατία πρόσωπα, σε ιδιώτες | For foreign businesses selling to consumers in Cyprus. | — |
| (f) Businesses acquiring goods from other member states: acquisitions since 1 January have exceeded €10,251.61 / I expect to exceed it in the next 30 days / I intend to make acquisitions / I make acquisitions since ... (στ) Εγγραφή για επιχειρήσεις που πραγματοποιούν αποκτήσεις αγαθών από άλλα Κράτη – μέλη ... €10.251,61 | Tick one statement. | — |
| (g) Takeover of a going concern: previous owner's name and TIN; part or whole of the business taken over; stamped transfer agreement yes/no; transfer date (the same as the registration date) (ζ) Εγγραφή λόγω Ανάληψης Δρώσας Οικονομικής Μονάδας: Όνομα και Α.Φ.Τ. προηγούμενου ιδιοκτήτη; Αναλαμβάνω μέρος / το σύνολο; χαρτοσημασμένη συμφωνία Ναι/Όχι; Ημερομηνία Μεταβίβασης | Answer all questions and attach the documents listed under each. | — |
| 3. State your VAT registration date / I am obliged to register from this date / I would like to register from this date 3. Δηλώστε την ημερομηνία εγγραφής σας στο Μητρώο Φ.Π.Α. / Υποχρεούμαι να εγγραφώ από την πιο πάνω ημερομηνία / Θα ήθελα να εγγραφώ από την πιο πάνω ημερομηνία | Give the date and tick obligatory or voluntary. | 01/12/2026, would like to register |
| 4. Expected value of transactions in the next 12 months: (a) standard rate (b) reduced 5% (c) reduced 9% (d) zero rate (e) outside the scope of Cyprus VAT (f) exempt (g) services received under the reverse charge 4. Δηλώσετε την αξία των συναλλαγών που αναμένετε ότι θα πραγματοποιήσετε στους επόμενους 12 μήνες: (α) Κανονικού συντελεστή (β) Μειωμένου 5% (γ) Μειωμένου 9% (δ) Μηδενικού (ε) Εκτός αντικειμένου (στ) Εξαιρούμενες (ζ) Αξία λήψης υπηρεσιών με αντίστροφη χρέωση | Estimates in euros for each line. | (a) €60,000; (e) €40,000 |
| 5. (a) I sell goods to (b) I buy goods from (c) if you buy goods outside Cyprus, do you bring them to Cyprus before the final sale? (d) I provide services to (e) I receive services from 5. (α) Πωλώ αγαθά σε (β) Αγοράζω αγαθά από (γ) ... τα μεταφέρετε στην Κύπρο πριν την τελική συναλλαγή πώλησης; (δ) Παρέχω υπηρεσίες σε (ε) Λαμβάνω υπηρεσίες από | For each line tick: taxable persons in other member states, non-taxable persons in other member states, persons in third countries, persons in Cyprus, or none. | (d) taxable persons in other member states; persons in Cyprus |
| 6. TINs of taxpayers you are or were connected with 6. Αν υπάρχουν φορολογούμενοι ... με τους οποίους συνδέεστε ή ήσασταν συνδεδεμένοι, δηλώστε τον Α.Φ.Τ. τους | For example other companies with the same owners. | None |
| 7. If you want to appoint a representative in the Taxpayer Portal for VAT: representative's TIN and name 7. Αν επιθυμείτε να ορίσετε Αντιπρόσωπο στη Διαδικτυακή Πύλη Φορολογουμένων για σκοπούς Φ.Π.Α.: Α.Φ.Τ. Αντιπροσώπου; Όνομα Αντιπροσώπου | Usually your accountant. Otherwise go straight to Part D. | 00000001X / SAMPLE ACCOUNTANTS LTD |
Part D: declaration (ΜΕΡΟΣ Δ: ΔΗΛΩΣΗ)
| On the form | What to write | Example |
|---|---|---|
| I, ... (CAPITALS), ID no. ..., declare that the information in this form and its attachments is complete and true, and that I will notify the Tax Department of any change Εγώ ο/η ... (ΚΕΦΑΛΑΙΑ ΓΡΑΜΜΑΤΑ) με αρ. ταυτότητας ... δηλώνω ότι οι πληροφορίες ... είναι πλήρεις και αληθείς ... | Name of the person signing and their ID or passport number. | JOHN EXAMPLE / X0000000 |
| Signature / date / telephone for clarifications Υπογραφή / Ημερομηνία / Τηλέφωνο για διευκρινήσεις | Sign and date. | J. Example / 23/10/2026 / +357 99 000000 |
| Capacity of signatory: self; representative; partner; administrator / trustee; director; secretary; authorised officer Ιδιότητα υπογράφοντα: Ίδιος; Εκπρόσωπος; Συνέταιρος; Διαχειριστής / Καταπιστευματοδόχος; Διευθυντής / Σύμβουλος; Γραμματέας; Εξουσιοδοτημένος αξιωματούχος | Tick one. | Director |
Common mistakes
- Applying for VAT before you have a TIN. Register in the Tax Register through TFA first.
- Ticking more than one reason in Part C. The form allows only one.
- Sending no evidence for the reason chosen. Part C says evidence is mandatory.
- Missing the 30-day expectation test: if you expect taxable supplies to pass €15,600 within 30 days, you must register.
- Forgetting VAT forms 204 or 103 when taking over a whole going concern.
Questions
What is the VAT registration threshold in Cyprus?
€15,600 of taxable supplies in the last 12 months, or when you expect to exceed it within 30 days. For acquisitions of goods from other EU states the form shows €10,251.61 a calendar year.
Can I register for VAT voluntarily?
Yes. Part C (a) has options for businesses that intend to start, or already make, taxable supplies and have the right to register.
Is there an English version of T.D.1101?
No. The Tax Department publishes it in Greek only. This page gives the English for each line.
How often are VAT returns filed?
Quarterly. The return and payment are due by the 10th day of the second month after the quarter ends.
Sources
- Tax Department: registration of businesses in the Tax Register (TFA, CY Login, forms), checked 23 October 2026
- Tax Department: form T.D.1101 (2024), checked 23 October 2026
- Tax Department: Tax For All portal, checked 23 October 2026
- Registering for income tax and VAT — Business in Cyprus portal
Figures checked 28 October 2026. Rules change: we confirm them for your case before you act.