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Tax Department

General Information


The VIES (VAT Information Exchange System) is the VAT information exchange system with other MS within the framework of administrative cooperation between MS. The information exchanged includes details of registration in the VAT Register and information collected by persons registered in the VAT Register which deliver intra-Community supplies.


The provisions of the relevant EU legislation have been incorporated into the Value Added Tax Laws of 2000 to 2011 and require the persons registered in the VAT Register who make intra-Community supplies of goods or services to submit for each month the Recapitulative Statement until the fifteenth day (15) of the month following the month in which the Statement is referenced. In case of non-compliance, a pecuniary charge of fifty euros (€ 50) is imposed. Failure which continues is a criminal offense punishable by a fine of up to eight hundred and fifty euro. (€ 850).

According to the aforementioned legislation, the Recapitulative Statement is submitted only by electronic means and in particular through the TAXISnet system. Therefore, when a trader has an obligation to submit a Recapitulative Statement, he can register for access to Taxisnet through the electronic page or he must submit the application for access to TAXISnet for submission of the Recapitulative Statement. With this application the trader is activated in the VIES and TAXISnet systems and the passwords are sent to him to be able to submit the Statement electronically. Τhe application can be submitted either to the local District Offices or via e-mail at or by post to the Tax Department, 1471 Nicosia.

Additionally, the relevant legislation requires traders to submit the Recapitulative Statement without any deficiencies and / or inaccuracies. Examples of such inaccuracies are the registration of an invalid VAT Buyer VAT number, the wrong amount, the failure to record intra-Community supplies.

The legislation allows the Cypriot trader who has submitted a Recapitulative Statement to submit a Corrective Statement within one month of the end of the month in which the Recapitulative Statement is reported so that the necessary corrections are made in good time and correct data are sent to the other MS . If the corrective statement is not submitted within this deadline, a pecuniary charge of fifteen euro (€ 15) is imposed. The Corrective Statement is submitted only in printed form and in order to obtain the relevant form, the interested party can apply to the VAT Office of its District.

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