A VAT Refund Guide to 

Cyprus

How to get VAT Refunds from Cyprus for your business

Businesses registered in countries outside of Cyprus can claim VAT refunds on any costs incurred in Cyprus.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Cyprus VAT rates, deadlines and claiming periods.
cyprus | Circular Flag visual device

Where is your company based?

EU

based businesses

VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Cyprus under the EU VAT Refund Directive.

NON-EU

based businesses

VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Cyprus under the 13th Directive.

Which countries have reciprocity with Cyprus?

For a more detailed explanation on what reciprocity means within the scope of VAT, click here:

What expenses are claimable in Cyprus?

ENTERTAINMENT & HOSPITALITY

Entertainment

5%, 9% & 19%

Hotels & Accommodation

9%

Restaurants

5% & 9%

EVENTS

Conferences, Trade Shows & Exhibitions

19%

Training Courses & Seminars

19%

GENERAL EXPENSES

Goods

19%

Inter-company charges

0%

Office Expenses

19%

Marketing Costs

19%

Professional Fees & AP invoices

0%

TRAVEL RELATED

Car Rental

0%

Fuel

19%

Public Transport

5% & 9%

Taxis

9%

Additional Information

How far back can your business claim VAT from Cyprus?
January to December of the previous year
What’s the foreign VAT deadline in Cyprus?
30 September of the year following the claim year date
How long does it take to receive a VAT refund from Cyprus?

Need help with your VAT refund from Cyprus?

You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.

Download a full international VAT guide and never miss a deadline