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Cyprus VAT Rates 2026

Cyprus (Κύπρος) levies Value Added Tax under the name ΦΠΑ (Φόρος Προστιθέμενης Αξίας). The standard rate is 19%, applied to most goods and services. Reduced rates of 9% and 5% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/CY endpoint to get Cyprus rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/CY
# No authentication required for rate lookups

# Response:
# { "country_code": "CY", "standard_rate": 19,
#   "reduced_rates": [9, 5], "currency": "EUR" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Cyprus standard rate.

// 1. Validate the customer's Cyprus VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/CY/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Cyprus VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/CY').then(r => r.json());
// → { standard_rate: 19, reduced_rates: [9, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Cyprus standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Cyprus VAT

Cypriot VAT numbers consist of 8 digits followed by a single alphabetic check character. Cyprus has a thriving international business community and many EU holding companies are registered here due to its favourable tax treaties.

The Cyprus ΦΠΑ is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Cyprus business customer, validate their VAT registration number first.

VAT rates in other EU countries