TAX AND OTHER DEADLINES
JANUARY
10/1 | Submission of VAT return and payment of the VAT liability for the period September-November |
10/1 | Submission of INTRASTAT return for the previous month |
15/1 | Submission of VIES statement for the previous month |
31/1 | Submission of return (IR623) and payment of Special Contribution to the Defense fund for deemed distribution purposes for profits of the year ended 31 December, two years before (ie 31/1/2019 for 2016) |
31/1 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
31/1 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
31/1 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
FEBRUARY
10/2 | Submission of VAT return and payment of the VAT liability for the period October-December |
10/2 | Submission of INTRASTAT return for the previous month |
10/2 | Payment of contributions to the Social Insurance and other funds from self-employed individuals for the period October-December |
15/2 | Submission of VIES statement for the previous month |
28/2 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
28/2 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
28/2 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
MARCH
10/3 | Submission of VAT return and payment of the VAT liability for the period November-January |
10/3 | Submission of INTRASTAT return for the previous month |
15/3 | Submission of VIES statement for the previous month |
31/3 | Submission through TAXISnet of the corporate income tax return (IR4) for companies and personal income tax return (IR1) for self-employed individuals that prepare accounts of the previous year. (ie 31/03/2019 for 2016. (Notes 2&4) |
31/3 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
31/3 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
31/3 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
APRIL
10/4 | Submission of VAT return and payment of the VAT liability for the period December-February |
10/4 | Submission of INTRASTAT return for the previous month |
15/4 | Submission of VIES statement for the previous month |
30/4 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
30/4 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
30/4 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
MAY
10/5 | Submission of VAT return and payment of the VAT liability for the period January-March |
10/5 | Submission of INTRASTAT return for the previous month |
10/5 | Payment of contributions to the Social Insurance and other funds from self-employed individuals for the period January-March |
15/5 | Submission of VIES statement for the previous month |
31/5 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
31/5 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
31/5 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
JUNE
10/6 | Submission of VAT return and payment of the VAT liability for the period February-April |
10/6 | Submission of INTRASTAT return for the previous month |
15/6 | Submission of VIES statement for the previous month |
30/6 | Payment of Special Contribution to the Defense Fund for the first six months of the current year (Note 6) |
30/6 | Payment of the Annual Levy to the Registrar of Companies |
30/6 | Payment of the final tax liability of the previous year with self-assessment from employees and self-employed individuals not submitting audited accounts (ie 30/06/2018 for 2017) (Note 7) |
30/6 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
30/6 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
30/6 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
JULY
10/7 | Submission of VAT return and payment of the VAT liability for the period March-May |
10/7 | Submission of INTRASTAT return for the previous month |
15/7 | Submission of VIES statement for the previous month |
31/7 | Submission by employers of the total payroll return (IR7) of the previous year (ie 31/7/2018 for 2017) |
31/7 | Submission of provisional tax declaration and payment of the first installment for the current year’s expected tax liability |
31/7 | Submission through TAXISnet of the personal income tax return (IR1) of the previous year from employed individuals (ie 31/7/2016 for 2015). (Notes 2&3&7) |
31/7 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
31/7 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
31/7 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
AUGUST
01/8 | Payment of the final tax liability of the previous year with self-assessment for companies and self-employed individuals that prepare audited accounts (ie 01/8/2018 for 2017) |
10/8 | Submission of VAT return and payment of the VAT liability for the period April-June |
10/8 | Submission of INTRASTAT return for the previous month |
10/8 | Payment of contributions to the Social Insurance and other funds from self-employed individuals for the period April-June |
15/8 | Submission of VIES statement for the previous month |
31/8 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
31/8 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
31/8 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
SEPTEMBER
10/9 | Submission of VAT return and payment of the VAT liability for the period May-July |
10/9 | Submission of INTRASTAT return for the previous month |
15/9 | Submission of VIES statement for the previous month |
30/9 | Submission through TAXISnet of the personal income tax return (IR1) of the previous year from self-employed individuals not submitting audited accounts (ie 30/9/2018 for 2017). (Notes 2,3&4) |
30/9 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
30/9 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
30/9 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
OCTOBER
10/10 | Submission of VAT return and payment of the VAT liability for the period June-August |
10/10 | Submission of INTRASTAT return for the previous month |
15/10 | Submission of VIES statement for the previous month |
31/10 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
31/10 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
31/10 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
NOVEMBER
10/11 | Submission of VAT return and payment of the VAT liability for the period July-September |
10/11 | Submission of INTRASTAT return for the previous month |
10/11 | Payment of contributions to the Social Insurance and other funds from self-employed individuals for the period July-September |
15/11 | Submission of VIES statement for the previous month |
30/11 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
30/11 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
30/11 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
DECEMBER
10/12 | Submission of VAT return and payment of the VAT liability for the period August-October |
10/12 | Submission of INTRASTAT return for the previous month |
15/12 | Submission of VIES statement for the previous month |
31/12 | Payment of the second and final installment of provisional tax for the current year’s expected tax liability. Last day for the revision of the provisional tax declaration |
31/12 | Payment of Special Contribution to the Defense Fund for the second six months of the current year (Note 6) |
31/12 | Submission of the Annual Return (HE 32) to the Registrar of Companies which must accompany the audited financial statements of the previous year |
31/12 | Payment of PAYE tax withheld from employees’ salaries of the previous month |
31/12 | Payment of Special Contribution to the Defense fund withheld from dividends, interest and rent payments during the previous month (Note. 5) |
31/12 | Payment of contributions to the Social Insurance and other funds from employers for the previous month |
Notes:
- In case of Capital Gains Tax, this should be paid within one month from the date of the transaction.
- Tax returns of companies and self-employed individuals preparing audited financial statements must be submitted electronically through TAXISnet.
- Individuals must submit tax return when their gross income is higher than the limit of €19.500.
- Self- employed individuals with an annual turnover more than €70.000 are obliged to prepare audited financial statements.
- From 1/7/2011 when the tenant (only when then tenant is a company, partnership, the state or local authority) pays rent to Cyprus tax residents must deduct the Special Contribution to the Defense fund and pay to the owner the net amount of rent.
- For rent if not withheld from tenant, or for rents, dividends or interest from sources outside Cyprus.
- For the year 2018 the deadline has been extended to 31/10/2018.