When the Cyprus VAT and VIES returns are due
Two returns, two rhythms, two deadlines — and a quarter that is not necessarily the calendar quarter.
01The two deadlines
| Return | Period | Due by |
|---|---|---|
| VAT return | quarterly | on day 10 of month 2 after the period ends |
| VIES recapitulative statement | monthly | on day 15 of month 1 after the period ends |
The gap is wider than the table makes it look. The VAT return leaves roughly six weeks after the quarter ends. The VIES statement leaves exactly 14 days from the first day the month can be filed at all.
Treat both on the same rhythm and you will be late for VIES, regularly — and you will find out from the assessment.
02Your quarter is not automatically the calendar quarter
Which months a VAT quarter covers depends on the cycle your company was assigned when it registered. There are three, and only one of them lines up with January–March, April–June and so on.
This is the quietest way to get the deadline wrong: assume calendar quarters and you name the wrong day for two companies in three. Your cycle is on the registration certificate and in the portal.
03Holidays push the date back — do not plan around it
If the due date falls on a weekend or a public holiday, it moves to the next working day. The date named here is therefore always the earlier one — work to it and you are never late.
Invobookz deliberately does not calculate the holiday. Software that names a later date than the official one is dangerous; software that names the earlier one costs you a quiet day at worst.
04A nil return is still a return
A quarter without turnover is not a quarter without a return. The penalty attaches to the filing, not to the amount — a return for nothing costs nothing, a missing return for nothing costs 100 €.
The same holds for VIES: months without EU B2B supplies are filed, not skipped.
05What late filing costs — and how well we can evidence it
| Return | Penalty |
|---|---|
| VAT | 100 € per return |
| VIES | 50 € per statement, repeating up to 850 € |
We have checked these two amounts, but not against the Official Gazette. They appear here with the date we checked them, so you can see how old the answer is — and because a figure without a source is worse than none. Before you act on them, ask your accountant.
The deadlines themselves stand on firmer ground: the application calculates with them every day, and they come from the rule in the code rather than from a sentence in an article.
06When you want to be reminded
A reminder that arrives before you can file is not a reminder. For VIES the run-up therefore starts at 14 days: the first day of the following month, which is the first day the month is complete.
The VAT return has more room. There, the point at which something can still be changed is well before the due date — you do not chase missing receipts on filing day.
The figures on this page
Every figure with its source and the day we last checked it there. What we cannot evidence appears as a gap, not as a number.
| What | Value | Source | Checked on |
|---|---|---|---|
| Day of the month the VAT return is due | 10 | Invobookz — the same rule the application uses to calculate your deadlines | 2026-09-10 |
| Months after period end until the VAT deadline | 2 | Invobookz — the same rule the application uses to calculate your deadlines | 2026-09-10 |
| Day of the month the VIES statement is due | 15 | Invobookz — the same rule the application uses to calculate your deadlines | 2026-09-10 |
| Months after period end until the VIES deadline | 1 | Invobookz — the same rule the application uses to calculate your deadlines | 2026-09-10 |
| Days between the end of the month and the VIES deadline | 14 | Invobookz — the same rule the application uses to calculate your deadlines | 2026-09-10 |
| Penalty per missing VAT return | 100 € | Invobookz, checked by us — not verified against the Official Gazette | 2026-09-10 |
| Penalty per missing VIES statement | 50 € | Invobookz, checked by us — not verified against the Official Gazette | 2026-09-10 |
| Cap on the repeating VIES penalty | 850 € | Invobookz, checked by us — not verified against the Official Gazette | 2026-09-10 |
What this page is built from
- The deadline rule Invobookz uses to calculate and remind you of your filing dates.
- The checks applied before a return is produced, derived from the VAT return form in Tax For All.
This text is orientation, not tax advice. What applies to your company is for your accountant to decide.