Intra - EU Goods Trading

Merchandisers who undertake sales to or purchase from (including triangular trade) other EU Member States need to submit the following forms, in addition to the quarterly VAT Return:

EU Acquisitions (Purchases):

Intrastat (detailed reporting of all physical arrivals of goods - all items - in Cyprus)

  1. Inclusion in VAT Return (on a total basis)

EU Supplies (Sales):

  1. Intrastat (detailed reporting of all physical departures of goods - all items - in Cyprus)
  2. VAT Information Exchange System form (VIES form - detailing allsales, including triangular transactions)
  3. Inclusion in VAT Return (on a total basis with 0% VAT rate)
Submission Deadlines:
  1. VAT Return - 40 days from the end of VAT reporting quarter
  2. VIES - 40 days from the end of the calendar quarter, for the transactions of the calendar quarter
  3. Intrastat - 10 days from month end for transactions of previous month