Extension of Deadlines for the Submission and Payment of VAT, VIES in Cyprus

The Cyprus Tax Department has announced an extension of the deadline for several key tax obligations to 20th January 2026. This measure aims to provide affected businesses and individuals with additional time for compliance.

Extended Deadlines Overview
The deadlines for various tax obligations, originally set for 10th or 15th January 2026, have been uniformly extended to 20th January 2026. This extension applies to:

– VAT Returns and Payments for the VAT period ending 30th November 2025.

– VIES Statements for the month of December 2025.

Penalties for Non-Compliance
Failure to submit or pay by the new deadline of 20th January 2026, will result in penalties.

– Late VAT Return submission incurs a €100 penalty.

– Late VAT Payment is subject to a 10% surcharge on the amount due.

– Late VIES Statement submission carries a €50 penalty.

Businesses should utilise this extension to ensure timely submission and payment through platforms like the Cyprus Tax Department’s Tax For All (TFA) platform.