Cyprus does not put every business on the same VAT calendar, so a date you read on a forum is probably not your date. Your VAT return and payment are due on the 10th day of the second month after your own VAT period ends. Three more dates matter in your year, and one of them has moved.
Most of what gets written about Cyprus deadlines is a tidy table of four fixed dates, and that table is wrong for a large share of its readers. Below is each date with the rule behind it. One disclosure, since we sell bookkeeping software: the last two sections are about our product.
When is your Cyprus VAT return due?
On the 10th day of the second month after your own VAT period ends. That is the whole rule, and it is the only part that reads the same for everybody. Cyprus VAT Law 95(I)/2000 fixes no national quarterly calendar: Article 20(1) leaves the periods to subordinate Regulations, which may provide differently for different circumstances.
A worked example, labelled as exactly that, one example, not a universal date: if your VAT period ends on 30 September, the return and the payment are due on 10 November. A different period produces a different date from the same arithmetic. Your period is assigned rather than chosen, so establish which one you are on before anything else.
This is also why the autumn looks chaotic from the outside. Several of those tenth days are live at once for different taxpayers, and a page that prints four dates as national deadlines is quietly telling most of its readers the wrong thing.
Whatever your date is, the work in front of it does not change: input and output VAT that agree with the documents underneath. Our help article on preparing a VAT return is the checklist an accountant works through.
Which Cyprus TD1 deadline is yours?
Two dates, and the one that applies to you turns on whether your accounts have to be audited or reviewed. The general deadline is 31 July of the year following the tax year. If you are required to keep accounting records and have them audited or reviewed by a statutory auditor, you may instead file by 31 January of the year after that, so the tax year 2026 return can go in as late as 31 January 2028. The line between the two branches is the €120,000 audit threshold, raised from €70,000 and in force from tax year 2026.
Why two dates rather than one: the deadline follows the audit obligation, not the job title. Somebody self-employed at or below the threshold files in July under the general rule; above it, where an audit or review is required, the law offers the later date instead. Both branches come from the same provision, Article 5(1A) of the Assessment and Collection of Taxes Law, as replaced by law N. 243(I)/2025 for tax year 2026 onward.
A couple of wrong figures are still in circulation, and both deserve naming. A bare "31 January" with no audit condition attached points people below the threshold at a date that was never theirs. The other is 31 March of the second year, the audited-accounts deadline before the reform replaced the provision, which does not apply from tax year 2026. For the surrounding numbers, the Cyprus freelancer tax guide has the current bands and thresholds.
When is the 2025 Cyprus income tax return due, and why did the filing channel change?
31 October 2026 for tax year 2025. The general rule under Article 5 of the Assessment and Collection of Taxes Law is 31 July of the following year, and the Council of Ministers used its Article 13(1) power to extend it on the Tax Commissioner's recommendation.
The Tax Department's own page settles the portal question in the same breath. Tax years 2017 to 2025 ran exclusively through TAXISnet, and from tax year 2026, filed in 2027, the individual income tax return runs exclusively through Tax For All. Which answers the question a lot of people arrived with: for tax year 2025 the return was never on Tax For All to begin with.
Other tax types crossed earlier. The TD7 employer declaration, along with payment of withheld tax and contributions, has run exclusively through TFA since 22 August 2025, and the Tax Department has published its own TFA guides for filing a VAT return and a VIES return since 16 March 2023.
One precision, because this is the sentence that gets copied wrongly. For VAT, what is documented is the current route: the payment code you need for an internet banking transfer is printed on the receipt the TFA system creates when the VAT return is entered. No primary source we hold states that TAXISnet is excluded for VAT filing, and we are not going to write that it is. Meanwhile another government page still tells taxpayers to submit a VAT declaration via TAXISnet on Form T.D. 1004, which we read as a page nobody updated rather than a live second option. TAXISnet itself has no announced shutdown date. Which portal handles what, and where the CY Login account fits in, is the Tax For All guide.
What happens if I miss a Cyprus tax deadline?
It depends which tax, and the two regimes stack rather than replace each other. On the VAT side the law charges a fixed penalty of €100 where the Commissioner has not received the return by the deadline, plus additional tax of 10% of the VAT due. On the income tax side it is a fixed €150 for filing late.
Those are two charges, not one figure with two parts: the €100 attaches to the missing return, the 10% to the VAT you owe.
Income tax is where the number people quote is usually incomplete. Late payment costs 5% of the tax due, and if the payment is still outstanding two months after the deadline a further 5% is added, which puts the real exposure at 10%. The fixed €150 for late filing sits next to that as its own liability, and it falls away only where the return arrives inside a grace period the Commissioner has publicly announced. Anyone who reads "5%" and stops there has the wrong picture of what two months of drift actually costs.
What about provisional tax during the year?
Provisional tax falls due twice, on 31 July and 31 December of the tax year itself, calculated on your own estimate of that year's taxable profit. The estimate carries a risk the filing dates do not: guess too low and the law adds a payment on top of the normal tax.
The trigger is three quarters. Where the provisional tax for a year comes in below 75% of the tax finally ascertained for that year, an additional payment falls due equal to one tenth of the difference between the final figure and the provisional one. The 10% runs on the gap, not on the whole bill. That distinction is worth holding on to the next time somebody quotes the surcharge as a slice of your whole tax bill.
Of all the dates here, the July instalment is the one that rewards bookkeeping rather than a calendar reminder. An estimate is only as good as your picture of the first half of the year, and in June most people do not have one.
Does TaxItEasy remind me before a deadline?
No, and we would rather say so than sell you a calendar. There is no deadline reminder in the product today. What TaxItEasy does is keep the numbers that go into each of these filings current: receipts read and filed, invoices in one place, and bank lines matched as they land.
In practice that means you photograph a receipt or forward the email it arrived in, the document gets read and filed, and the payment is matched when it shows up on your bank statement. Sales invoices sit in the same place as the supplier documents coming in, and the VAT you charged and the VAT you paid accumulate while the period runs. When your tenth of the month arrives, the job is reading the running VAT overview instead of rebuilding a quarter out of a drawer.
How this fits into your Cyprus VAT and bookkeeping workflow
Every date above is a date for a number, and the number is only as solid as the documents behind it. Cyprus asks for books and records to be kept at least six years from the filing deadline or the date you actually filed, whichever falls later, extended while an examination is running. The retention rule and the filing rule are one obligation seen from two ends.
So the work that makes a deadline uneventful happens months before it. A VAT period closes cleanly when the invoices and the bank lines already agree, and a July estimate is honest only when the first half of the year is visible. The TD1 figure then becomes a summary rather than an investigation. The Cyprus small-business bookkeeping guide covers the software side and what the 2026 reform changed, and the receipt scanning app shows the capture end of it.
None of that is filing. TaxItEasy does not submit anything to the Tax Department and is not built to. Your accountant reviews the year, decides what belongs on the return and signs their name to it, on whichever portal currently applies to that filing. You export your records or invite your accountant into the account directly.
The Updated line at the top of this page moves when a date does, not on a schedule.
Frequently asked questions
When is my Cyprus VAT return due?
On the 10th day of the second month after your own VAT period ends, not on a fixed national date. The VAT Law sets no single quarterly calendar: Article 20(1) leaves the periods to Regulations that may treat different taxpayers differently. Check which period you are on before you trust any date.
Which Cyprus TD1 deadline is mine?
Yours depends on the audit threshold. At or below €120,000 turnover, your return is due 31 July of the year following the tax year. Above it, where accounts must be audited or reviewed, you may file by 31 January of the second year following, so tax year 2026 by 31 January 2028.
When is the 2025 Cyprus income tax return due?
31 October 2026. The general rule is 31 July of the following year under Article 5 of the Assessment and Collection of Taxes Law, and the Council of Ministers extended it under Article 13(1). The same Tax Department page confirms tax years 2017 to 2025 ran exclusively through TAXISnet.
Do I file my Cyprus VAT return on TFA or TAXISnet?
File through Tax For All. That is where the Tax Department's own current VAT guides sit, and where the VAT payment code comes from: it is printed on the receipt TFA creates when the return is entered. No primary source we hold says TAXISnet is excluded for VAT, so if your accountant tells you otherwise, confirm with them first.
Does accounting software file my Cyprus tax return for me?
Not ours, and that is deliberate. TaxItEasy organises the documents and figures behind the return: receipts, invoices, bank matches and a running VAT total. Your accountant reviews that, decides what goes on the form and files it. A filing should carry a professional's judgement, not a button.