Tool
Cyprus VAT Calculator
Add VAT to a net amount, or extract it from a gross amount.
Methodology
How this is calculated
VAT = Net x rateNet = Gross / (1 + rate)Extracting VAT from a gross amount divides rather than subtracting: at 19 percent, VAT is the gross amount divided by 1.19 and subtracted, not 19 percent of the gross. Taking 19 percent of the gross overstates the VAT.
Cyprus rates
- 19 percent standard rate, applying to most goods and services
- 9 percent reduced rate
- 5 percent reduced rate
- 0 percent zero rated
Which rate applies to a given supply is a question of classification, and it is not always obvious. Cross-border supplies of services frequently shift the place of supply and put the charge on the customer under the reverse charge, in which case no Cyprus VAT is added at all.
What this does not do
- It does not determine which rate applies, or whether the supply is within the scope of Cyprus VAT.
- It does not handle the reverse charge, VIES reporting, or the distance selling thresholds, all of which are covered inCyprus VAT registration and thresholds.
- It does not consider registration thresholds or partial exemption.
Published for general information. It is a model, not advice on any specific set of facts, and it does not create a client relationship. Results depend entirely on the figures entered and on assumptions that may not hold for a particular structure.
Illustrative only, not a determination
This calculator applies published rules to the figures you enter. It does not know your facts, and a position that holds on these numbers may not hold on yours. A short conversation establishes which of the assumptions above actually apply to your situation.
Advising a client on this? How we work with referring firms.
Find out whether Cyprus fits your plans
It starts with three questions: where your revenue comes from, what you own, and where you are tax resident. From there, the conversation is about what you are building and where you want to take it. After the call, you receive a written proposal covering the recommended structure, the implementation roadmap, and a fixed fee quote.