On Thursday, April 9, the Cyprus Tax Department published an important announcement for taxpayers. In particular, the authority confirmed an extension of deadlines for VAT returns, PAYE reports, as well as registration in special registers. This relief is linked to the Easter holiday period. The authorities decided to give businesses and accountants additional time to avoid rush and errors in reporting during the pre-holiday days.
What happens after April 20
The deadline for submitting VAT returns has been moved to April 20, 2026. At the same time, the department made it clear that after this date, all documents will be considered overdue. Late submissions will incur a penalty of €100. In addition, an extra tax of 10% of the outstanding VAT amount will be applied. Meanwhile, a late submission of the VIES summary statement will result in a €50 fine. Experts advise not leaving reporting until the last day and to reconcile accounts with bank statements in advance.
Annual PAYE report extended until September
There is also good news for employers. The deadline for submitting the annual PAYE return for the 2025 tax year has been extended. It can now be filed up to September 30, 2026. The form will be available for submission through the Tax For All (TFA) system starting from May 2026. This gives accountants and HR departments nearly five months to prepare and file the report.
Transition to the new Tax For All system
The Tax Department also announced that income tax returns for the 2026 tax year will be submitted through the new Tax For All (TFA) system. It already incorporates provisions of the tax reform. However, the submission of individual income tax returns without audited accounts (Form T.D.1) for the 2025 tax year will remain in the existing TAXISnet system for now. The start date for accepting these returns will be announced later. Authorities assure the public that sufficient time will be provided to meet filing and payment obligations without penalties or interest.
Mandatory Cy Login access from July 1, 2026
A new requirement for legal entities also deserves attention. From July 1, 2026, applications for registration in the tax registry for companies registered with the Department of Registrar of Companies and Intellectual Property will only be accepted if submitted through the Tax For All (TFA) system using Cy Login. This applies to legal entities with registration numbers starting with the prefixes: HE (companies of all types), AE (foreign companies), or S (registered cooperatives and partnerships).
For other organizations with different prefixes, registration in the tax registry will still be carried out through TFA without the need to log in via Cy Login. It is important to note that this requirement concerns only authentication via Cy Login and does not imply any additional connection to other e-government services offered on the CY Login portal. Applications submitted outside TFA or without using Cy Login will not be accepted and will be rejected. Detailed guidance is already available on the TFA portal in the “Information Materials” section.