Company resolutions, business contracts and invoices in Cyprus
Cypriot companies are governed by the Companies Law, Cap. 113, and report changes to the Registrar of Companies on the HE forms: a move of the registered office on form HE2 and any change of directors on form HE4, within 14 days. A special resolution needs a three-quarters majority at a general meeting called on 21 days' notice and is filed with the Registrar within 15 days. A director can be removed by ordinary resolution of the general meeting after 28 days' special notice (section 178). A dormant company whose obligations are settled applies to be struck off on form HE60; the Registrar announces it in the Official Gazette and, if no one objects within three months, strikes the company off.
Each decision has its own document: the resolution changing the registered office, the resolution appointing or removing a director, the members' written resolution and general meeting minutes and the resolution to apply to strike off a dormant company. They record the decision; the HE forms are filed with the Registrar separately. Between businesses, Law 123(I)/2012 gives late-payment interest at the ECB reference rate plus eight percentage points and a flat €40 for each invoice paid late, without any reminder. The payment demand between businesses is also the letter of claim the Civil Procedure Rules require before a claim for a sum of money, asking for a written reply within 14 days.
The business-to-business services agreement, the independent contractor agreement and the mutual confidentiality agreement contain no non-compete, which section 27 of the Contract Law, Cap. 149, makes void, and since 2026 they need no stamp duty. For a contractor, how the work is done in practice decides the relationship, not the contract's label; for staff, see the employment documents. The invoice for goods or services carries the particulars VAT law requires, and only a VAT-registered business issues a VAT invoice. The documents are in Greek, and each page describes its document in English; fill one in online for a finished PDF, or download it blank.
The documents
9 forms available to fill out or download.
Invoice for goods or services (Cyprus)
An invoice for a business or self-employed person in Cyprus, with the particulars VAT law requires: a sequential number and issue date, the date of delivery or supply, the issuer's details with TIC and VAT number, the customer's details, the goods or services with quantity and unit price, the amount before VAT, the VAT rate and amount, the total, the due date and an IBAN. You choose whether VAT is charged, whether the issuer is not VAT-registered (below the €15,600 threshold), whether the reverse charge applies, or whether the supply is exempt.
Independent contractor agreement (Cyprus)
A Cypriot business's agreement with a self-employed person who provides services as an independent contractor: the services, independence over when, where and how the work is done, tax and Social Insurance as the contractor's responsibility, fee and invoicing, expenses, confidentiality, intellectual property and termination. The label alone is not enough: if in practice the contractor works like an employee, the relationship may be treated as employment, so the agreement sets out how the work is actually done. It has no non-compete (section 27 of Cap. 149).
Business-to-business services agreement (Cyprus)
An agreement between two businesses in Cyprus for the supply of services under the Contract Law, Cap. 149: the services and what is excluded, term, fee plus VAT, invoicing and payment terms, complaints and corrections, independent performance, confidentiality, intellectual property in the deliverables, a liability cap and termination. Late payment carries the interest (ECB reference rate plus eight points) and the €40 of Law 123(I)/2012. It has no non-compete, which section 27 of Cap. 149 makes void, with narrow exceptions, and it needs no stamp duty.
Resolution to apply to strike off a dormant company (Cyprus)
The resolution by which a dormant Cypriot company asks the Registrar of Companies to strike it off the register under section 327 of the Companies Law, Cap. 113: the company's details, the date since which it has had no activity, a statement that it has no assets or debts and has met its obligations, who files the application, and the signatures. The Registrar publishes the coming strike-off in the Official Gazette, and the company is struck off three months later if no one objects. A company with assets or debts needs a liquidation by a licensed insolvency practitioner instead.
Members' written resolution and general meeting minutes (Cyprus)
The document by which the members of a Cypriot company pass resolutions, either at a general meeting, when it serves as the minutes, or by written resolution without a meeting, valid once every member entitled to vote has signed, as many articles allow. It covers the company's details with its HE number, the members and their shares, whether the resolutions are ordinary or special, their text, the vote, and authority to file whatever must go to the Registrar of Companies. A special resolution needs a three-quarters majority and 21 days' notice (section 135 of Cap. 113).
Mutual confidentiality agreement between businesses (Cyprus)
The agreement by which two businesses in Cyprus, before a possible collaboration, undertake to keep confidential the information they exchange: the purpose, what is and is not confidential, use only for the purpose, who may see it, how long it lasts, return or destruction, and what happens on breach, including damages and an injunction. Law 164(I)/2020 protects as a trade secret only information whose holder has taken reasonable steps to keep it secret, and this agreement is one of them. It contains no non-compete (section 27 of Cap. 149).
Payment demand between businesses (Cyprus)
The letter by which a business in Cyprus demands that another pay overdue invoices: the basis of the debt, the list of invoices, the principal, late-payment interest, compensation for recovery costs, a deadline and the account to pay into. Under Law 123(I)/2012, interest at the ECB reference rate plus eight percentage points and the flat €40 compensation are due without any reminder. It also serves as the letter of claim the Civil Procedure Rules require before a claim for a sum of money, giving 14 days for a written reply. It is sent by registered post or by hand against a signature; if it goes unanswered, a claim in the District Court follows.
Resolution appointing or removing a director (Cyprus)
A Cypriot company's resolution appointing a new director, removing a director or recording a resignation under the Companies Law, Cap. 113: the company's details with its HE number, how the decision is taken, the director's details with identity card, passport or ARC number, the date it takes effect, the appointee's acceptance and who files. Section 178 allows a director to be removed without consent by ordinary resolution at a general meeting, after 28 days' special notice; the articles may provide another route too. The change is notified separately to the Registrar of Companies on form HE4 within 14 days.
Resolution changing a company's registered office (Cyprus)
The resolution by which a Cypriot company moves its registered office to a new address in Cyprus under the Companies Law, Cap. 113: the company's details with its HE registration number, how the decision is taken (by the board or by the members, at a meeting or in writing), the new address, the date it takes effect, who files, and the signatures. It is not the notice to the Registrar of Companies: the change is notified separately on form HE2 within 14 days, and the resolution is kept in the minute book.