VAT Reclaims – Cyprus

VAT Name :
Φόρος Προστιθέμενης Αξίας (ΦΠΑ) (Fóros Prastithémenes Axías)

VAT Number Format :
12345678X (9 characters. The last character must always be a letter)

Claim Period : 1st of July to 30th June
Quarterly and half year applications are permitted
Submission Deadline : 31st of December
Approximate Refund Time : Up to 12 months if Authority does not require additional information

Permitted Countries :
Israel, Switzerland

Claimable Items :

• Fuel
• Vehicle Hire
• Vehicle Costs
• Road User Charges
• Travel
• Accommodation
• Subsistence
• Admission Charges

1. Application Form :
   Form ΦΠΑ 109 (Link)
2. Invoice list :
   Must be in Euros
3. Original invoices :
   Copies and interim invoices not accepted
4. Certificate of Taxable Status :
   The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant.
5. Business Registration Certificate :
   Own Country. The certificate must be original and issued within a year before the submission deadline. It must contain:
   – Name, address and official stamp of the authority;
   – Business name and address;
   – Nature of the business; and
   – Business registration number;
   – Original invoices.
   
6. Signature :
   Director, president or authorized person

For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than EUR 25.00. For applications which cover less than twelve months, the claim amount cannot be less than EUR 205.00.

Minister of Finance
Customs and Excise Department
VAT service
1471 Nicosia