I do sales outside of Cyprus. When do I invoice with VAT and when not?

All self-employed persons that are registered for VAT must always invoice with Cypriot VAT. The cases where VAT does not need to be invoiced are the following:

  1. When the customer is in an EU country and has a VAT number of his country. These invoices must include the customer's VAT number (and this transaction must be declared in VIES).
  2. When the customer is in a country outside the EU and can prove that it is a company with activity in its country. (Such evidence can be something as simple as the customer's website making sales within own country.)

In all other cases we must always invoice with Cypriot VAT.

Non-VAT transactions/sales are declared in the quarterly VAT submission in a specific manner and by separating into goods or services.

The Logistaras service automatically generates the correct VAT declaration to be submitted, based on the choices at registration of the transaction: if outside or inside the EU, if goods or services.