When it is due
The return and any VAT payable are due by the 10th day of the second month after the end of the period. For a quarter ending 30 September, that is 10 November.
Quarters do not always follow the calendar. The Tax Department places each business in a group, so check the periods shown on your registration. Late returns and late payments attract penalties and interest.
What goes in each box
| Box | What it shows |
|---|---|
| 1 | VAT due on sales and other outputs, including VAT you self-charge on services bought from abroad. |
| 2 | VAT due on goods acquired from other EU countries. |
| 3 | Total VAT due: Box 1 plus Box 2. |
| 4 | VAT you can claim back on purchases and other inputs, including reverse-charge VAT. |
| 5 | VAT to pay or to be refunded: Box 3 minus Box 4. |
| 6 | Total value of sales and other outputs, without VAT. |
| 7 | Total value of purchases and other inputs, without VAT. |
| 8A | Value of goods supplied to businesses in other EU countries. Also included in Box 6. |
| 8B | Value of services supplied to businesses in other EU countries. Also included in Box 6. |
| 9 | Value of other zero-rated sales. Also included in Box 6. |
| 10 | Value of sales outside the scope of Cyprus VAT that still give a right to claim input VAT. Also included in Box 6. |
| 11A | Value of goods acquired from other EU countries. Also included in Box 7. |
| 11B | Value of services received from other EU countries. Also included in Boxes 6 and 7. |
Checks before you file
- The VAT accounts in the ledger agree with Boxes 1, 2 and 4.
- Boxes 8A, 8B, 9 and 10 are not larger than Box 6, and Box 11A is not larger than Box 7.
- Every sale in Boxes 8A and 8B is to a customer with a valid EU VAT number, and agrees with your VIES statements for the same months.
- Reverse-charge purchases appear on both sides: in Box 1 or 2 as VAT due and in Box 4 as VAT claimed.
- Partial claims, such as entertainment and saloon cars, claim only the part the law allows.
How to submit
VAT-4 returns are submitted online in Tax For All, the Tax Department's portal. Sign in, choose the VAT return for the period, enter the box figures, and submit. Pay any VAT due by the same deadline.
Keep the figures and the workings behind each box. If a mistake is found later, it is corrected in line with the Tax Department's rules for correcting returns.
How DecaBooks helps
DecaBooks calculates every box from your posted entries, runs the checks above before you file, and shows the entries behind each figure. You still review the return and submit it in Tax For All.
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
VAT returnsThe VAT-4 return built from your books and checked before you file.