Free tool · Cyprus VAT Law 95(I)/2000
Cyprus VAT Calculator
Add VAT to a net price, take it out of a gross price, or work back from a VAT figure on an invoice. All five Cyprus rates are built in. For invoices with items at different rates, use the mixed-rate invoice further down.
We'll add VAT on top of this figure.
Your figures
Rates per the Cyprus VAT Law 95(I)/2000 as amended, checked September 2026. Results are rounded to the cent. The calculator does the arithmetic; the rate that applies depends on what you supply and to whom.
Which rate applies?
The standard rate covers most supplies. The lower rates apply only to supplies listed in the Annexes of the VAT Law. These are the main categories.
| Rate | Main supplies |
|---|---|
| 19% | Standard rate. Most goods and services, including professional services such as consulting, legal, accounting and IT, plus alcohol and most retail goods. |
| 9% | Hotel and holiday accommodation, restaurant and catering services (excluding alcoholic drinks), certain local passenger transport, supplies by care homes for the elderly, certain supplies of electricity. |
| 5% | Foodstuffs and non-alcoholic drinks (other than those at 0%), pharmaceutical products and vaccines, renovation and repair of private homes over 3 years old, the reduced-rate housing scheme for a primary residence, and several other annexed supplies. |
| 3% | Books, newspapers and periodicals (print and electronic), theatre and music premieres, street cleaning, refuse and sewage collection, waste treatment and recycling, and equipment for people with disabilities. |
| 0% | Exports outside the EU, supplies for international shipping and aviation, and certain basic items such as bread, milk, eggs, baby food, nappies and feminine hygiene products. Intra-EU B2B supplies and exempt supplies (for example most financial and insurance services) also carry no Cyprus VAT, but they are reported differently. |
Mixed-rate invoice
A restaurant bill, a pharmacy receipt or a hotel package often mixes rates. Enter each line net or gross and get the VAT per rate, as it would appear on the invoice and in the VAT return.
Example lines shown. Replace them with your own.
Cyprus VAT, answered
Short answers to what clients ask us most often.
How do I add VAT to a price?
Multiply the net price by the rate. For €1,000 at 19%, the VAT is €190 and the gross price is €1,190. The shortcut is net × 1.19.
How do I work out the VAT inside a gross price?
Divide the gross amount by 1 plus the rate. For €1,190 at 19%, the net is €1,190 ÷ 1.19 = €1,000 and the VAT is €190. Taking 19% off the gross figure gives the wrong answer (€226.10), a common mistake.
Can I calculate the net amount from the VAT figure alone?
Yes, if you know the rate. Divide the VAT by the rate: €95 of VAT at 19% means a net of €500 and a gross of €595. This is useful for checking a supplier invoice. It doesn't work for 0% supplies because there is no VAT to work back from.
When does a Cyprus business have to register for VAT?
Registration is compulsory once taxable turnover goes over €15,600 in the previous 12 months, or is expected to go over it in the next 30 days. Some businesses must register regardless of turnover, for example those receiving services from abroad under the reverse charge or making intra-EU acquisitions above €10,251.61 a year. Voluntary registration is also possible.
How often are VAT returns filed in Cyprus?
Returns are normally quarterly and are filed and paid through Tax For All by the 10th day of the second month after the quarter ends. Businesses making intra-EU B2B supplies also file a monthly VIES statement by the 15th of the following month.
I sell services to a business in another EU country. Do I charge Cyprus VAT?
Usually not. Most B2B services are taxed where the customer is established, so you invoice without Cyprus VAT, note the reverse charge on the invoice and report the sale in your VIES statement. Check the customer's VAT number in VIES before you invoice. Property-related services, passenger transport and event admissions follow different rules.
Not sure which rate applies?
ACZ Consulting handles VAT registration, quarterly returns, VIES statements and rate questions for Cyprus companies and sole traders. Send us a short description of what you sell and to whom.
- +357 99 903942
- azacharia.legal@gmail.com
- Office
- Nicosia, Cyprus