What is VIES and which self-employed persons does it concern?

The VIES (VAT Information Exchange System) is a VAT information exchange system between EU member states. It only applies to self-employed persons for whom all of the following apply:

  1. sell goods or services in an EU country,
  2. are registered in the VAT register of Cyprus, and
  3. their EU customers have their own country's VAT number.

When all 3 above apply, then the self-employed person has the obligation to submit the VIES statement every month. The VIES declaration is only submitted online at the TFA (Tax-For-All) portal.

The deadline for submission is every 15th of the following month: i.e. for January until February 15. For late submission there is a fine of €50, and for failure to submit the fine is up to €850.

The Logistaras service generates the monthly VIES declaration to be submitted and reminds you of the submission dates.