Cyprus

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 161 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

20 taxes at rates of 0, 3, 5, 9, 19

domestic, domestic_reverse_charge, exempt, export, foreign_services_received, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods, intracom_services

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• CY-VAT4 — 12 boxes, filed quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day of the month after the period, plus 10 days

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

No enactment obliges a Cyprus business to issue a structured electronic invoice to another business today. Public bodies must be able to receive and process an EN 16931 invoice under Directive 2014/55/EU, transposed for central government from April 2019 and for sub-central contracting authorities from April 2020; that is an obligation on the public buyer's reception, not on a supplier's issuance, and the European Commission's own country page records that a wider B2B or B2C obligation is under discussion with no date fixed. No profile is declared for the same reason `packs/ie/` declares none where nothing is mandated: this pack was not able to confirm which profile, if any, Cyprus Peppol participants in fact exchange.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2210
• receivable 1150

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• CY-IFRS-SME-BS — 30 lines
• CY-IFRS-SME-IS — 14 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

16 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-25

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.3.0 — published 2026-10-23

en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

Partners