Cyprus VAT invoice requirements

Cyprus has one standard VAT rate of 19% and three reduced rates, and a zero rate on basic goods such as fresh fruit, vegetables and nappies has been extended to the end of 2027. There is no B2B or B2C e-invoicing mandate.

Last checked November 2026Sources

Invoice: VAT invoice
VAT number: CY + 8 digits + 1 letter [1]
Standard VAT rate: 19% [2]
E-invoicing: No mandate; public buyers accept e-invoices

What an invoice in Cyprus must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Cyprus adds:

For Cyprus this page lists only the EU-wide fields. The national rules sit in the Cyprus VAT Law, Law 95(I)/2000, and the regulations issued under it; the Tax Department (Tmima Forologias) of the Ministry of Finance in Nicosia administers them and answers registration questions. Before you rely on this page, check the Cyprus VAT Law (Law 95(I)/2000) or ask the Tax Department.

VAT rates in Cyprus

An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Cyprus
Rate	Applies to (examples)
19%	Standard rate: everything without a lower rate
9%	Reduced rate
5%	Includes buying or building a primary residence, with a 5% reduced rate certificate
3%	Reduced rate
0%	Children's milk, children's and adult nappies, feminine hygiene products, fresh or chilled vegetables and fresh fruit (extended to 31 Dec 2027 by Decree ΚΔΠ 362/2026)

Issuing and keeping invoices

E-invoicing in Cyprus

Cyprus has no B2B or B2C e-invoicing mandate and no real-time reporting. Public bodies must accept e-invoices, but suppliers are not required to send them.

18 April 2019
B2G: public bodies must accept e-invoices
Central government bodies must accept e-invoices since 18 Apr 2019, sub-central bodies since 18 Apr 2020. Suppliers are not required to send them. [3]
In force

Good to know for Shopify sellers

Selling into Cyprus from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [6].

The zero VAT rate on basic goods (children's milk, nappies, feminine hygiene products, fresh fruit and vegetables) is extended to 31 December 2027. [4]
The 5% rate for a primary residence needs a reduced rate certificate from the Tax Department. [5]

Make an invoice for Cyprus

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.