Deline

Which tax returns apply to my business in Cyprus?

Open What you file in Settings → VAT. It lists the returns that usually apply to a business like yours, from your legal structure and VAT registration. The VAT 4 return and the VIES statement are Prepared here from your books; the rest You or your accountant file. Deline files none of them.

  • L2 · Explanation
  • WhereCyprus
  • WhoOwner, Accountant
  • PlanBasic and up
  • Timeabout 1 min

What can the list show?

  • VAT 4, VAT return, every quarter, and VIES, EU sales list (VIES), every month once you trade with EU businesses: both Prepared here, only when you are VAT-registered.
  • IR4, Company income tax return, for a company, or IR1, Personal income tax return, if you are self-employed.
  • IR6, Provisional tax on this year's profit, twice a year.
  • Social Insurance, Self-employed social insurance, for a self-employed person.
  • TD7 · TD63, Payroll tax and social insurance for employees: "Only if you pay salaries or professionals with withholding."

Why is there no VAT return?

Because no VAT registration is saved. Deline says "No VAT return is listed. If your taxable sales pass the registration threshold, register and add your VAT number in Business details."

When is each one due?

The list has no dates. The Cyprus filings card in Accounting → Reports shows the next date of each filing that applies to you. See What does the Cyprus filings card show?

If something goes wrong

  • Tax details missing: "Add your tax number, legal structure and tax regime so this list fits your business." Press Open Business details.
  • Ask an accountant: partnerships, associations and other structures have filings this list does not cover.

Explanation written from the Deline app's own screens and texts (build eba146497 (Deline cf723fe1f)); it has no steps to check.