The steps that need to be taken in order to be able to register for the first time with the Tax Department and obtain a taxpayer number.

As of July 17, it was announced that the submission of the 2022 personal income declaration through the TaxisNet system (electronically) has begun. The last date for timely submission of the 2022 person's income return and payment of the tax due is October 2, 2023. A necessary component to make your application is the taxpayer number.

However, this concerns not only those who are already registered with income tax but also some "recruits" who will have to obtain a taxpayer number for the first time.

The obligation to register with the Department of Taxation for Income Tax purposes has:

Natural Person when his/her gross annual income exceeds € 19.500;

Those who have been resident in Cyprus for 17+ years but whose gross annual income is less than €19,500 [to pay the defence levy]

Legal Entity (company) established in the Republic of Cyprus.

The obligation to register with the Tax Department for VAT purposes has:

Natural or Legal Person established in the Republic of Cyprus, if the value of taxable transactions of goods and services carried out during the previous 12 months or to be carried out within the next 30 days has/will exceed €15.600;

A person making acquisitions (from the other Member States) in the Republic of Cyprus if:

  • at the end of any month, the total value of its acquisitions in the one-year period commencing on 1 January exceeds the threshold of €10,251.61;
  • whenever there are reasonable grounds to believe that the value of that person's acquisitions over the next 30 days will exceed the threshold of €10,251.61

Documents required

Individuals

  • Cypriot Citizen: copy of Identity Card
  • European citizen – resident in Cyprus: copy of "Registration Certificate" from the Civil Registry and Migration Department (ARC)
  • Non-European citizen – resident in Cyprus: copy of "Residence Card" from the Civil Registry and Migration Department
  • Resident abroad: copy of an official document from another country showing the number of your tax ID or identity card or social security card and a letter explaining the reasons for applying for registration.

Legal entities

  • Companies: copies of certificates of the Registrar of Companies(a) company formation (b) registered office address (c) Directors/Secretary (d) Shareholders
  • Cooperative: Copy of cooperative registration certificate from the Registrar of Companies and Form ΤΦ102.
  • Legal entities that are NOT registered with the Cyprus Authorities: identification data (Greek/English) by the competent body for legal entities abroad (certificate of incorporation or registration, certificate of attestation of Directors and Secretary and signed letter from an applicant or authorized representative of the company, explaining the reasons for submitting the application for registration.
  • Companies, registered in Cyprus, with their main business activities conducted abroad (VAT registration only): Questionnaire Completion
  • Trade Name (VAT registration only): copy of Trade Name registration certificate

The form you need to register for the first time with the Tax Department here. [in Greek]


Form in English


How to obtain a tax number in Cyprus [in English] - simple procedure via email with form and documents required.  Tax code usually comes back within a few days