Who must file
A VAT-registered business in Cyprus that supplies goods or services to VAT-registered customers in other EU countries must file the VIES statement, also called the recapitulative statement or summary table.
Before the first statement, the business applies to the Tax Department to activate VIES submission, using form TFA 01. When it stops making these supplies, it can apply to stop, using form TFA 02, after filing any pending statements.
What goes in the statement
Each line is one customer: the customer's EU VAT number and the value of the supplies to it in the month, split into goods, services and triangular transactions. Deliveries of goods that are zero-rated in Cyprus to VAT-registered customers in other EU countries are included.
What does not go in
- Goods sent to another EU country for processing or repair and then returned.
- Goods installed or assembled by the seller in the other country, and distance sales.
- Temporary transfers of goods that are not sold, such as goods taken abroad for temporary use.
Deadlines and late fees
| Deadline | If late | |
|---|---|---|
| VIES statement | 15th of the month after the month it covers | €50 fee |
| Correction | End of the month after the month the correction relates to | €15 fee |
A statement is still expected for a month with no EU sales: submit an empty statement, leaving the fields blank rather than entering zeros.
A statement left saved as a draft in Tax For All at the deadline counts as not submitted.
How to submit
The statement is submitted only online, in Tax For All, under Returns, Submit Return, choosing VIES as the tax type. Statements with many lines can be uploaded as an XML file in the Tax Department's format. Excel files are not accepted.
Corrections are also made in Tax For All, from the tax account of the statement you want to correct. You can fix VAT numbers and amounts, delete lines and add new ones.
Check VAT numbers before you invoice
Check each customer's VAT number with the EU VIES validation service before you invoice. A sale to a customer without a valid VAT number cannot be reported in VIES as an intra-Community supply, and the VAT treatment of the invoice may change.
Keep VIES and the VAT-4 in agreement
Boxes 8A and 8B of the quarterly VAT-4 should agree with the goods and services columns of the three monthly VIES statements for the same quarter. Checking this before you file avoids questions from the Tax Department.
This guide is general information, checked against official sources in October 2026. It is not tax advice. Rules change, so confirm with the Tax Department or your adviser before you act.
Let DecaBooks do this for you
VIES statementThe monthly VIES statement from your sales, with EU VAT numbers checked.