Cyprus: Amendment of V.A.T. Declaration (Normal Regime)

After a relevant announcement by Cyprus Tax Authorities and in accordance with regulation 24, of the VAT of the Cyprus Regulations of 2001, when taxable persons are identified in VAT returns, which have already been submitted to proceed with corrections, the errors in the VAT return of the current period shall be evaluated provided that the following conditions are met:

  • The errors detected concern the period of 3 years from the end of the specified tax period and also of the incorrect tax return form
  • The sum of the errors of both the output tax and the input tax for errors that have been previously identified in tax returns not to exceed the amount of € 1708.60

In more specific cases and in accordance with regulation 25 of the Cyprus VAT regulations and once the declaration has been submitted definitively, a relevant request can also be submitted via e-mail to the tax department through the TAX FOR ALL platform with the choice as subject: “Amendment of V.A.T. declaration”.

In the above request it is necessary to adequately mention the errors that have been identified and if necessary to upload the supporting documents.

The above request will receive a serial number from the tax department’s system and will be handled accordingly by the department’s officers.

The amendment of the tax return is valid from September 17, 2023.

Eurofast Cyprus Payroll team is there for the taking should you have any questions. Contact our office in Nicosia at

Papademetriou Yianna Eurofast

Yianna Papademetriou
Payroll Specialist
Eurofast Nicosia