Cyprus Tax Agency Announces Extended Filing, Payment Deadline of Specific VAT Obligations

The Cypriot Tax Department Jan. 7 announced the deadline extension, to Jan. 20, for specific VAT filing and payment obligations. The extension applies to: 1) filing the VAT return and paying the VAT due for the period ended Nov. 30, 2025; 2) filing the VAT information exchange system (VIES) summary table for the period of December 2025; and 3) filing the VAT flat rate payment declaration for the special urban taxi regime and paying the VAT due for the second half of 2025. Additional VAT of 10 percent may apply for untimeliness, and late filing penalties of 100 euros (US$116) ...