VAT Law No. 95(I)/2000
Tax Department (Τμήμα Φορολογίας • ΦΠΑ)
19% Standard • 9% & 5% Reduced • 0% VIES • Form 104 🇨🇾
Cyprus VAT & VIES (ΦΠΑ) Invoice Calculator
Calculate Cyprus 19.0% standard output VAT, 9.0% tourism/restaurant rates, 5.0% essential items, zero-rated intra-community VIES supplies, input tax recovery, and quarterly Form 104 settlements in EUR (€).
Quick Presets:
Quarterly Turnover & Input Tax Parameters
€40,000.00
General commercial sales, IT services, consulting, non-exempt construction. Hotel accommodations, restaurant meals, catering, domestic passenger transit.
Basic foodstuffs, pharmaceutical drugs, books, newspapers, first residence scheme.
Intra-EU B2B deliveries under VIES, exports outside EU, commercial shipping.
VAT paid on business purchases and supplier invoices (Box 4 on Form 104).
Filing Deadline
VAT Form 104 must be filed via TFA portal by the 10th of the second month following the end of each quarter (e.g. Q1 due 10 May).
Quarterly Form 104 Settlement Balance
€3,850.00
Net VAT Payable to Tax Department (Box 5)
Total Output VAT (Sales) €9,350.00
Input VAT Deducted €5,500.00
Form 104 Box Reconciliations Tax Period Return
Standard Output VAT (19.0%) €7,600.00
Reduced Output VAT (9.0% Hospitality) €1,350.00
Reduced Output VAT (5.0% Essentials) €400.00
Total Output Tax (Box 3) €9,350.00
Total Allowable Input Tax (Box 4) - €5,500.00
Total Net Turnover Declared (Box 6) €83,000.00
Net VAT Payable (Box 5) €3,850.00
European Union VAT Rates Comparison
| Member State | Standard Rate | Reduced Rates | Hospitality Rate | Registration Threshold |
|---|---|---|---|---|
| Cyprus 🇨🇾 EU Low Standard | 19.0% | 5.0% / 9.0% | 9.0% | €15,600 |
| Greece 🇬🇷 | 24.0% | 6.0% / 13.0% | 13.0% | €10,000 |
| Malta 🇲🇹 | 18.0% | 5.0% / 7.0% | 7.0% | €20,000 - €35,000 |
| Ireland 🇮🇪 | 23.0% | 9.0% / 13.5% | 13.5% | €40k (services) / €80k (goods) |
| Germany 🇩🇪 | 19.0% | 7.0% | 19.0% | €22,000 (Kleinunternehmer) |
MS
Engr. Muhammad Shahzad
Verified Compliance AuthorLead Compliance Engineer & European Indirect Tax Specialist
Specialist in European indirect taxation, Cyprus VAT Law No. 95(I)/2000, Tax For All (TFA) Form 104 filing protocols, VIES intra-community reconciliation, and input tax apportionment compliance.
📊 Cyprus Tax Department & Social Insurance Services (SIS) Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (EUR) |
|---|---|
| Primary Net / Statutory Payable Amount | €0.00 |