Articles & insights
Practical explanations, worked examples and record checklists for Cyprus businesses and individuals. Each guide shows its publication date and sources.
Bookkeeping & business records
Multi-Currency Bookkeeping in Cyprus: From Invoice to Reconciliation
Track foreign invoices, settlement, exchange differences and fees with worked examples, a closing checklist and a clear accounting-to-tax bridge.
27 September 2026 · 12 min readInventory Counts in Cyprus: From Warehouse Quantities to Accounts
Plan a stock count, control movements, investigate differences and distinguish physical quantity from inventory value.
27 September 2026 · 12 min readBusiness Expense Records in Cyprus: What to Keep and Why
Build an expense file that explains the transaction, supports the accounting entry and separates income-tax and VAT questions.
27 September 2026 · 12 min readDirector Loan Accounts in Cyprus: Keep Personal and Company Money Clear
Reconcile director balances, distinguish loans from expenses and identify when a financial facility creates a taxable benefit.
27 September 2026 · 12 min readFixed Asset Register in Cyprus: A Practical Setup Guide
Track equipment from purchase to disposal and keep accounting depreciation separate from tax capital allowances.
27 September 2026 · 12 min readAccounts Receivable in Cyprus: Ageing, Disputes and Collections
Organise unpaid customer invoices, reconcile balances and build a collection process without confusing late payment with bad debt.
27 September 2026 · 13 min readManagement Accounts in Cyprus: What an Owner Should Review
Read a monthly management pack: profit, balance sheet, cash, overdue invoices and the decisions behind the numbers.
27 September 2026 · 12 min readA 13-Week Cash Flow Forecast for a Cyprus Small Business
Build a weekly cash forecast that separates invoices from receipts, reserves money for tax and shows the effect of late customer payments.
27 September 2026 · 12 min readMonth-End Close for a Cyprus Company: A Practical Checklist
A month-end accounting close organised by dependencies: reconciliations, cut-off, payroll, VAT, review and a controlled period lock.
27 September 2026 · 13 min readBank Reconciliation in Cyprus: A Worked Monthly Checklist
Reconcile bank, card and payment-provider balances with your Cyprus company books, using a worked example and an evidence checklist.
27 September 2026 · 13 min readAccountant Fees in Cyprus 2026: Compare Scope and Annual Cost
How to compare Cyprus accountant quotes without relying on invented market averages: bookkeeping volume, VAT, payroll, accounts, assurance, exclusions and first-year costs.
4 October 2026 · 12 min readHow to Change Accountant in Cyprus (and What a Smooth Handover Looks Like)
Switching accountant in Cyprus? The exact handover process — clearance letter, records and access release — and how to agree responsibility for upcoming deadlines.
14 October 2026 · 15 min readGoing Self-Employed in Cyprus: Tax, Social Insurance and VAT (2026)
Setting up as self-employed in Cyprus in 2026: Tax Department and Social Insurance registration, the 16.6% contribution, 4% GHS and the €15,600 VAT threshold.
11 October 2026 · 12 min readVAT & cross-border sales
Cyprus VAT Partial Exemption: Input Tax Allocation and Annual Review
A practical Cyprus guide to direct attribution, shared input VAT, de minimis tests, annual adjustments and the records needed to support a mixed-activity VAT claim.
27 September 2026 · 13 min readCyprus VAT Deregistration: Eligibility, Final Return and Closing Records
Plan Cyprus VAT deregistration with the right reason, VAT 204 pack, effective date, stock and asset review, final return and continuing record obligations.
27 September 2026 · 12 min readCyprus VAT Refund Applications: Eligibility, TFA Steps and Evidence
Reconcile a Cyprus VAT credit, check the refund route and time limit, prepare supporting records and track the TFA request through approval and payment.
27 September 2026 · 12 min readImport VAT and EORI in Cyprus: Registration, Calculation and Import Records
Prepare a Cyprus import from EORI and importer checks to customs valuation, a worked VAT calculation, recovery evidence and accounting reconciliation.
27 September 2026 · 12 min readIOSS in Cyprus: Imported Consumer Orders, VAT and the 2026 Customs Duty
Check IOSS eligibility, consignment value, marketplace responsibility and customs data, including the separate €3 duty rules applying from July 2026.
15 October 2026 · 12 min readCyprus OSS VAT for E-Commerce: Eligibility, Checkout and Quarterly Controls
Map consumer sales, apply the €10,000 rule correctly, configure destination VAT and reconcile the Union OSS return without losing domestic obligations.
27 September 2026 · 11 min readCyprus VIES Returns: Monthly Filing, Reconciliation and Corrections
Prepare a monthly VIES statement from checked customer data and reportable supplies, reconcile it to VAT records and correct errors in the right period.
27 September 2026 · 12 min readReverse-Charge VAT on Services in Cyprus: A Practical Decision Guide
Check service type, business status, establishment, place of supply and input-tax recovery before coding an overseas invoice as reverse charge.
27 September 2026 · 12 min readCyprus VAT Credit Notes: Returns, Discounts and Invoice Corrections
Distinguish a genuine return or price reduction from an invoice error or unpaid debt, then connect the credit note, refund, ledger and VAT reporting.
27 September 2026 · 12 min readCyprus VAT Invoice Requirements: Full-Invoice Checks and Worked Examples
A practical full-invoice checklist for Cyprus suppliers and customers, including identity, supply details, tax treatment, corrections and invoice controls.
27 September 2026 · 12 min readVAT in Cyprus: Registration, Rates and Deadlines (2026)
When to register for VAT in Cyprus, the 19% standard rate and reduced rates, quarterly returns via Tax For All, and how to compute VAT to pay in 2026.
15 October 2026 · 15 min readPayroll & employment
Cyprus Termination Payments in 2026: Tax, Payroll and Severance
How to classify final salary, leave, 13th salary, redundancy and ex-gratia payments in Cyprus. Explains the 2026 €200,000 rule, employer deductions and payroll evidence.
4 October 2026 · 13 min readRemote Work in Cyprus for a Foreign Employer: Tax and Social Security
A fact-based guide to foreign-employer remote work from Cyprus: residence, income tax, employer payroll, EU social security, A1, digital-nomad permission and permanent-establishment risk.
4 October 2026 · 13 min readCorrecting Cyprus PAYE Returns in Tax For All: Monthly to Annual
How Cyprus employers correct PAYE returns in Tax For All: identify the affected month, bridge original and revised figures, amend monthly and annual declarations and reconcile payments.
4 October 2026 · 12 min readERGANI New-Hire Notification in Cyprus: Employer Checklist
An employer checklist for Cyprus ERGANI new-hire notification: one-day-before timing, Social Insurance registration, portal access, written terms, evidence and payroll handover.
4 October 2026 · 12 min readCyprus Central Holiday Fund: Rates, Exemption and Payroll Checks
A practical Cyprus Central Holiday Fund guide for employers: 8–16% rate tables, paid-leave rules, exemption form Y.K.A. 1-005, employee payment conditions and payroll controls.
4 October 2026 · 12 min readEmployee or Contractor in Cyprus? A Practical Classification Guide
A fact-based guide to employee versus contractor status in Cyprus, with evidence, payroll and social-insurance consequences, examples and a decision checklist.
4 October 2026 · 12 min read13th Salary in Cyprus (2026): Entitlement, Pro-Rata and Payroll
When is a Cyprus 13th salary mandatory? Check contract, company practice and hotel-sector rules, then calculate part-year pay and payroll reporting.
4 October 2026 · 11 min readTD59 in Cyprus (2026): Complete the Employee Declaration for PAYE
A source-led guide to the 2026 TD59 employee declaration: who signs it, what to enter, evidence for deductions, employer calculations and year-end reconciliation.
4 October 2026 · 11 min readSetting Up Payroll in Cyprus as an Employer: A 2026 Step-by-Step
How to set up payroll for your first Cyprus employee in 2026: registering as an employer and for PAYE, the monthly contributions cycle and the annual return.
7 October 2026 · 11 min readCyprus Social Insurance & GHS Rates 2026: What Employers and Employees Pay
Cyprus payroll rates for 2026: Social Insurance 8.8% each side, GHS at 2.65%/2.9%, the employer-only funds, the €68,904 ceiling and an employee's real cost.
7 October 2026 · 12 min readPersonal tax, residence & property
Cyprus Crypto Tax Records: Prepare for the 2026 8% Regime
Distinguish disposals, own-wallet transfers, mining and same-year losses with a complete transaction ledger.
4 October 2026 · 13 min readCyprus Main-Home Deduction: Rent or Mortgage Interest in 2026
Check the €2,000 cap, family-income conditions and evidence for the home you actually occupy.
4 October 2026 · 13 min readCyprus Child Tax Deductions 2026: Who Can Claim?
Check dependent-child status, family income and the deduction available to each eligible parent.
4 October 2026 · 13 min readCyprus Rental Expense Records: A Landlord’s Year-End File
Separate rent, deposits, interest, repairs and capital costs before preparing the tax calculation.
4 October 2026 · 13 min readCyprus Double-Tax Relief: Foreign Tax Credit and Evidence
Reconcile overseas income and foreign tax under Cyprus Income Tax Law sections 35–36, treaty rules, credit limits and source-country refunds.
4 October 2026 · 12 min readCyprus Tax Residence Certificate: Forms, Fee and Evidence
Official forms T.F.126/T.F.98, €80 stamp process, treaty condition, documents and travel-day evidence for a Cyprus tax residence certificate.
4 October 2026 · 12 min readForeign Pension Tax in Cyprus 2026: Normal Bands or 5%
Compare Cyprus ordinary tax with the 2026 5% foreign-pension method above €5,000, with treaty, withholding and GHS checks.
4 October 2026 · 12 min readCyprus 50% Employment Exemption: 2026 Eligibility File
Evidence-led guide to section 8(23A): 15-year non-residence, first Cyprus work, €55,000 remuneration, 17-year period and payroll.
4 October 2026 · 12 min readRental Income Tax in Cyprus 2026: Individuals vs Companies
How rental income is taxed in Cyprus in 2026 — individuals (income tax, 20% wear-and-tear, 2.65% GHS, SDC abolished) vs companies (15% corporate tax).
8 October 2026 · 11 min readDividends in Cyprus 2026: SDC, GHS and What Shareholders Actually Pay
What you keep on Cyprus dividends in 2026: profit-year SDC rates, non-dom relief, GHS and exceptions for corporate and overseas recipients.
5 October 2026 · 14 min readCyprus for Digital Nomads & Remote Founders (2026)
How remote workers and founders use Cyprus in 2026: the Digital Nomad Visa, the yellow slip for EU citizens, how remote income is taxed, and non-dom status.
9 October 2026 · 15 min readCyprus Yellow Slip (MEU1): Application, Documents and Tax (2026)
The Cyprus MEU1 yellow slip for eligible EU, EEA and Swiss citizens: who applies, the four-month deadline, €20 fee, documents and the separate tax-residence test.
8 October 2026 · 12 min readMoving to Cyprus in 2026: The Complete Tax & Setup Guide
A practical 2026 guide to relocating to Cyprus: becoming tax resident, claiming non-dom status, the residence permit, healthcare and setting up to work.
14 October 2026 · 18 min readCyprus Property Tax 2026: Buying, Owning, Renting and Selling
The complete 2026 tax picture for Cyprus property: no annual tax, transfer fees on purchase; stamp duty abolished from 2026, 19%/5% VAT on new builds, rental tax, 20% CGT on chargeable gains and a potential 0.4% seller levy.
11 October 2026 · 14 min readCrypto Tax in Cyprus 2026: How Digital-Asset Gains Are Taxed
From 2026, Article 20E taxes qualifying crypto-asset disposal gains at 8%.
5 October 2026 · 12 min readNon-Dom vs the 60-Day Rule in Cyprus: What's the Difference? (2026)
Cyprus non-dom and the 60-day rule are constantly confused but answer different questions: one makes you tax resident, the other exempts you from SDC.
14 October 2026 · 18 min readPersonal Income Tax in Cyprus 2026: Bands, Rates and Allowances
How Cyprus personal income tax works from 2026: the €22,000 tax-free band, progressive rates to 35%, new household allowances and the 50% expat exemption.
26 September 2026 · 13 min readCyprus Tax Residency: The 183-Day and 60-Day Rules (2026)
How to become a Cyprus tax resident in 2026 under the 183-day rule or the 60-day rule: the exact conditions, how days are counted and why domicile differs.
26 September 2026 · 12 min readCapital Gains Tax in Cyprus (2026): Property, Rates and Exemptions
Cyprus charges Capital Gains Tax at 20% — but only on Cyprus immovable property and property-rich shares. Plus 2026 lifetime exemptions and what is exempt.
8 October 2026 · 12 min readThe Cyprus Non-Dom Regime Explained (2026)
Cyprus non-doms pay 0% on dividends, interest and rents under SDC. Here is how the regime works in 2026, who qualifies and what it really saves you.
26 September 2026 · 13 min readCompany formation & compliance
Cyprus Audit Preparation Checklist: A Reviewable Year-End Pack
Build a Cyprus company audit evidence pack from one reconciled trial balance, with bank, customer, supplier, asset, tax, payroll and governance schedules.
4 October 2026 · 13 min readCyprus Dividend Payment Documents: 2026 Approval and Certificate
A practical Cyprus dividend payment file: distributable-profit evidence, corporate approval, shareholder entitlement, SDC certificate, gross-to-net schedule and bank proof.
4 October 2026 · 13 min readCyprus Company Strike-Off: HE60, Gazette and Final Closure
A source-grounded HE60 checklist for assets, creditors, tax, Gazette publication, withdrawal and final Registrar status.
4 October 2026 · 12 min readDormant Cyprus Company: Accounts, HE32, UBO and Tax Duties
A practical 2026 checklist for a Cyprus company with no trading: accounts, HE32, UBO, tax, VAT, payroll and closure choices.
4 October 2026 · 12 min readCyprus HE32 Annual Return: Forms, Dates and Filing Pack
A practical Cyprus HE32 filing checklist covering form variants, the 28-day rule, financial statements and proof of Registrar acceptance.
4 October 2026 · 12 min readCyprus UBO Annual Confirmation 2026: Deadline and Filing Steps
The official 1 October–31 December 2026 UBO confirmation window, ordering of changes, portal steps and evidence checklist.
4 October 2026 · 12 min readProvisional (Temporary) Tax in Cyprus 2026: Deadlines, Instalments & the 10% Surcharge
How provisional (temporary) tax works in Cyprus: two instalments on 31 July and 31 December, the 75% rule, the 10% surcharge, and how to estimate correctly.
7 October 2026 · 12 min readAudit or Review? The ISRE 2400 Option for Small Cyprus Companies (2026)
Every Cyprus company must be audited or reviewed. The February 2026 amendment raised the turnover ceiling to €300,000 for an eligible private company to use an ISRE 2400 review.
5 October 2026 · 19 min readRe-domiciliation to Cyprus: ME1, ME4 and Legal Continuation (2026)
Official steps for continuing a foreign company in Cyprus: eligibility, name approval, ME1 and ME4, published fees and deadlines, plus contracts and tax checks.
8 October 2026 · 13 min readCyprus Corporate Bank Account: KYC, Documents and Provider Checks (2026)
How to open a corporate bank account in Cyprus in 2026: the KYC/AML due diligence banks require, why substance and source of funds matter, and where EMIs fit.
8 October 2026 · 13 min readWhat Does a Cyprus Company Cost to Set Up and Run? (2026)
The real cost of a Cyprus company in 2026: one-off setup components, annual running costs, a worked first-year framework — and why the €350 levy is gone.
14 October 2026 · 15 min readThe Cyprus Tax Calendar 2026: Key Deadlines for Companies and Individuals
Every key Cyprus tax deadline for 2026 in one place: the TD1 personal return, provisional tax, VAT, payroll, the TD4 corporate return and the HE32.
7 October 2026 · 12 min readCyprus Company Annual Obligations and Compliance (2026)
The full annual compliance cycle for a Cyprus company in 2026: IFRS accounts, audit or review, the AGM, HE32, the UBO register, the TD4 and provisional tax.
7 October 2026 · 18 min readHow to Register a Company in Cyprus: A 2026 Step-by-Step Guide
Register a Cyprus company step by step: name approval, Memorandum & Articles, form HE1, director, secretary, registered office, UBO and tax/VAT registration.
15 October 2026 · 16 min readCorporate tax & tax planning
Cyprus Dividend Profit-Year Ledger: 2026 Transitional SDC
Track Cyprus dividend reserves by profit year to apply the 2026 transitional 17% and new 5% SDC rules, prior deemed distributions and statutory shareholder certificates.
4 October 2026 · 13 min readCyprus Outbound Withholding Tax in 2026: Dividends, Interest and Royalties
A 2026 Cyprus decision guide for targeted dividend, interest and royalty withholding, low-tax and non-cooperative jurisdictions, and separate deduction restrictions.
4 October 2026 · 13 min readCyprus Related-Party Loan Documentation in 2026
Build a defensible Cyprus intercompany loan file: actual terms, credit risk, arm's-length pricing, annual reconciliation and separate transfer-pricing reporting tests.
4 October 2026 · 13 min readCyprus Charitable Donations Tax Deduction: 2026 Evidence and Limits
Verify eligible Cyprus charitable and cultural recipients, document payment, distinguish sponsorship, and calculate the donation-related loss restriction.
4 October 2026 · 12 min readCyprus Business Entertainment Tax Deduction in 2026
How to evidence and calculate Cyprus business entertainment deductions in 2026, apply the 1% and €30,000 limits, and assess VAT separately.
4 October 2026 · 12 min readCyprus Capital Allowances in 2026: Rates, Records and Disposals
A 2026 Cyprus capital-allowance guide covering the tax asset schedule, energy and electric-vehicle incentives, agricultural equipment, mixed use and balancing adjustments.
4 October 2026 · 13 min readCyprus Tax Loss Carry-Forward in 2026: Seven-Year Register
A sourced 2026 guide to Cyprus tax-loss carry-forward: seven-year amendment, origin-year register, group relief, ownership changes and accounts-filing limits.
4 October 2026 · 13 min readCyprus Provisional Tax Underestimation: 75% Test and 10% Charge
A 2026 worksheet for the Cyprus provisional-tax 75% test, 10% additional tax, estimate revision and payment reconciliation, with company and individual distinctions.
4 October 2026 · 13 min readNotional Interest Deduction (NID) in Cyprus: Cutting Corporate Tax on New Equity (2026)
How the Cyprus Notional Interest Deduction works in 2026: a deduction on new equity at a reference rate (10-year bond yield + 5%), capped at 80% of profit.
8 October 2026 · 11 min readCyprus & Pillar Two (2026): The 15% Global Minimum Tax Explained
What the Pillar Two 15% global minimum tax means in Cyprus: who's in scope (€750m groups), the IIR/UTPR/QDMTT rules, and why most companies are out of scope.
10 October 2026 · 12 min readCyprus vs UAE Holding Company (2026): Tax, EU Access and Substance
Cyprus or the UAE for your holding company? Compare Cyprus's 15% rate and UAE corporate-tax rules, dividend and exit exemptions, treaty access, owner tax and substance.
14 October 2026 · 17 min readCyprus vs Portugal for Tax in 2026: Non-Dom vs the End of NHR
Cyprus non-dom and Portugal IFICI have different eligibility tests.
4 October 2026 · 12 min readEconomic Substance in Cyprus: Decisions, Evidence and Tax Tests (2026)
A practical guide to real decisions, proportionate resources and claim-specific evidence for Cyprus corporate residence, treaties, IP Box, transfer pricing and banking.
8 October 2026 · 12 min readCyprus IP Box for SaaS & Software Companies: A 3% Effective Rate (2026)
How SaaS and software firms use the Cyprus IP Box to tax qualifying software profit at ~3%: self-developed code, the nexus fraction and remote teams.
6 October 2026 · 12 min readCyprus IP Box 2026: A 3% Effective Tax Rate on Qualifying IP
How the Cyprus IP Box works in 2026: an 80% deduction on qualifying IP profit for an effective rate as low as 3%, plus the OECD nexus approach and an example.
26 September 2026 · 13 min readTransfer Pricing in Cyprus (2026): Rules, Documentation and Thresholds
Cyprus transfer pricing in 2026: the arm's-length principle, the Local File and Master File, the raised documentation thresholds, safe harbours and penalties.
12 October 2026 · 15 min readCorporate Tax in Cyprus 2026: The 15% Rate and Key Reliefs
Cyprus corporate tax is 15% from 2026. See how taxable profit is computed and how the participation exemption, NID and IP Box cut the effective rate.
9 October 2026 · 18 min readThe Cyprus Holding Company: Participation Exemption and Dividends (2026)
How Cyprus holding companies are taxed in 2026: dividend and securities exemptions, outbound withholding exceptions, residence and substance.
12 October 2026 · 17 min readSpecial Defence Contribution (SDC) in Cyprus Explained (2026)
How the Special Defence Contribution works on dividends, interest and rents, who pays it, and the 2026 reform: dividend SDC 5% and rental SDC abolished.
8 October 2026 · 12 min readCyprus Tax Reform 2026: What Changed and What Stayed the Same
The 2026 Cyprus tax reform raised corporate tax to 15%, cut dividend SDC to 5%, lifted the tax-free band to €22,000 and kept the non-dom regime intact.
13 October 2026 · 16 min readRequest a Cyprus tax update
Ask our team for a plain-English summary of the 2026 reform and the key VAT, payroll and tax deadlines.
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