Invoice for goods or services (Cyprus)
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This document is in Greek
The PDF you download is in Greek — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
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.
What you fill in
The details the document asks for.
- Invoice number
- Date
- City
- Date of delivery or supply (if different from the invoice date)
- Issuer
- Issuer's address
- Issuer's tax identification code (TIC)
- Issuer's VAT number (if registered)
- Customer
- Customer's address
- Customer's VAT number (for a business, where needed)
- Goods or services: description, quantity, unit price before VAT, any discount and value
- Amount before VAT
- VAT rate (%)
- VAT amount
- Total amount
- Total in words
- VAT: charged, issuer not registered, reverse charge, or exempt
- Due date
- IBAN
- Notes
Preview
This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.
Common questions
- What must a VAT invoice show in Cyprus?
- The issue date and a sequential number, the issuer's name, address and VAT number, the customer's name and address, the quantity and nature of the goods or services, the date of supply if different, the amount before VAT and the unit price, and the VAT rate and amount. The customer's VAT number is needed when the customer accounts for the tax, as in sales to businesses in other EU countries. The VAT Regulations set them, following the EU VAT Directive; for an exemption or the reverse charge the invoice also states the reason.
- When must a business in Cyprus register for VAT?
- When its taxable turnover exceeds €15,600 in twelve months, or is expected to exceed it in the next 30 days alone. Once the twelve-month threshold is crossed, the application is made within 30 days of the end of that month, online through the Tax Department's TFA (Tax For All) system. From registration the business charges VAT, at a standard rate of 19%, and shows its VAT number on its invoices: CY followed by eight digits and a letter.
- Can a business in Cyprus that is not VAT-registered issue an invoice?
- Yes. A business or self-employed person below the registration threshold issues ordinary invoices for its sales and services, but charges no VAT and shows no VAT number; in this document you then choose that no VAT is charged because the issuer is not registered. Keep an eye on turnover over the last twelve months, because once it exceeds €15,600, registration becomes compulsory within 30 days of the end of that month.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
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