1. In general
If you are bringing your motor vehicle from another member state of the European Union (EU) in order to use it temporarily in the Republic of Cyprus for a period of time not exceeding six months per year, you are not required to pay any excise duty or VAT. In such a case it is a prerequisite that the car must have been acquired under the general conditions of taxation applicable in the internal market of the member state of the EU where it is transferred from and no relief has been granted on or refund made of any excise duty or VAT as a result of the exit of the vehicle. Á vehicle is considered to have been acquired under the general conditions of taxation if it bears number plates and certificate of registration of the normal registration series of the other member state.
You are entitled to bring a private motor vehicle in Cyprus without having to pay duties or VAT (see par. 5) under the following conditions:
*“Normal residence” means the place where a person usually lives, that is for at least 185 days, consecutive or not, in each calendar year, because of personal and occupational ties, or, in the case of a person with no occupational ties because of personal ties which show close links between that person and the place where he is living.
- you are the owner or you have a written consent of the registered owner;
- your normal residence* is in another member state;
- you are bringing it for your private use only;
- You have a valid certificate of registration and a valid road licence of another member state of the EU. If the foreign road licence expires during the vehicle’s stay in Cyprus, you must pay the relevant road tax fees to the Inland Transport department.
- You are a holder of a valid driving licence of your country or of an international driving licence.
- The vehicle is insured by an insurance company, registered and operating in Cyprus, unless it is covered by an International Motor Insurance Certificate, known as Green Card or it bears number plates of a member state of the Multilateral Guarantee Agreement. All the member states have signed the Multilateral Agreement.
3. Procedure on the vehicle’s entry
If you are bringing a vehicle from another member state of the EU and provided that it has a Union Customs status (i.e. it is registered and bears union number plates), upon its arrival, you must declare it in the Customs Electronic Import System, by submitting a CMA declaration. As an evidence of its Union Customs status, you may present a T2L document or the original EU registration certificate of the vehicles.
If you fulfill the above mentioned prerequisites then you may leave the port or airport immediately after you declare the vehicle with the union customs status electronically.
The maximum period of stay of the vehicle for private use in the Republic is six months after its arrival in Cyprus, but if you wish to use the vehicle for more than six months, then it must be registered. For more information regarding the registration procedure, please contact the Road Transport Department (email@example.com).
4. Vehicles with visitors plates
Motor vehicles, which have been bought in Cyprus without the payment of the relevant duties and taxes and which are still on the island with visitor/s number plates, are not allowed to be used anymore without the payment of the duties involved.
If the means of transport (MOT) that are transported to the Republic of Cyprus from other EU member states are “New", then they are liable for payment of V.A.T., regardless if V.A.T. has previously been paid in the previous member state.
V.A.T. is calculated at a rate of 19% on the MOT's purchase price.
A motor vehicle is considered "new" if both of the following two conditions are met:
It is specified that, for persons registered in the V.A.T. registry, the provisions of the VAT legislation regarding intra-Community acquisitions (new and used vehicles) apply. More information regarding V.A.T. on motor vehicles is available on the website of the Tax Department of the Republic of Cyprus which you can visit through the following link: www.mof.gov.cy/ird
(a) The period from the date of its first entry into service (date of first registration) up to the date of delivery for the purposes of its acquisition in the Republic of Cyprus (date of purchase for the purpose of its transport to the Republic of Cyprus) is LESS than six months; and
(b) Up to the date of its acquisition, the vehicle has travelled LESS than 6,000 kilometers.
For more information, you may write to the following address.
or call at 25-802469 and 25-802407