In most cases, a VAT invoice is required in order to support an input VAT credit claim. It does not need to be submitted together with the VAT return, but it must be kept and made available for review upon request.
Taxable persons are required to provide VAT invoices to the following parties:
Learn more about Invoice requirements in Cyprus in our comprehensive guide.
In Cyprus, electronic invoicing is not obligatory, except for B2G transactions where the receipt and processing of electronic invoices is mandatory.
Public entities can receive electronic invoices through the PEPPOL network, a third-party invoicing provider, or the Ariandni platform provided by the Cypriot government.
For other recipients, electronic invoices can be sent through any convenient method, and there are no particular requirements for validation or reporting
Last Updated: 02/04/2024
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