Invoice format in Cyprus: Tax invoice rules
A Cyprus tax invoice must show 11 things, starting with serial number of the invoice, date of issue and date of supply, if different. VAT is charged at 19% or a reduced 9% or 5%. The template below is pre-filled in EUR with el-CY formatting.
Pre-filled for Cyprus: Tax Invoice, EUR, VAT 19%. Illustrative amounts, not market prices.
From
Granite Services
12 Market Square
Cyprus
billing@example.com
VAT registration number: CY12345678X
Tax Invoice
Bill to
Copperleaf Group
40 Station Road
Cyprus
accounts@example.com
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Design work | 12 hr | 75,00 € | 900,00 € |
| Website maintenance | 6 hr | 80,00 € | 480,00 € |
| Project set-up fee | 1 each | 250,00 € | 250,00 € |
| Training workshop (half day) | 1 each | 500,00 € | 500,00 € |
- Subtotal
- 2.130,00 €
- VAT (19%)
- 404,70 €
- Balance due
- 2.534,70 €
Notes
Illustrative amounts, not market prices.
Payment details
Bank transfer. Please quote the invoice number.
Made with Billwise - invoice-pdf-maker-app.web.app
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Cyprus invoice facts
| Tax on invoices | Value Added Tax (Φόρος Προστιθέμενης Αξίας (ΦΠΑ)) |
|---|---|
| Label printed | VAT |
| Standard rate | 19% |
| Reduced rates | 9% and 5% |
| Seller tax ID | VAT registration number, format CY12345678X |
| Registration threshold | Registration is compulsory once taxable turnover exceeds €15,600 in the previous 12 months, or is expected to exceed it in the next 30 days. |
| Document name | Tax invoice |
| Currency and locale | EUR, el-CY |
| Keep invoices for | 6 years |
| Facts checked | October 2026 |
What a Cyprus tax Invoice must show
11 fields, from the sources listed below.
- Serial number of the invoice
- Date of issue
- Date of supply, if different
- Supplier name, address and VAT registration number
- Customer name and address
- Customer VAT number for supplies to other EU businesses (VAT registration number, e.g. CY12345678X)
- Description and quantity of the goods or services
- Unit price and amount excluding VAT for each rate (19%, 9% or 5%)
- VAT rate for each line (19%, 9% or 5%)
- Total VAT payable, in EUR
- Exemption or reverse-charge note when VAT is not charged
Sample tax invoice in EUR
The tool above uses these lines. Illustrative amounts in EUR, not market prices.
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Design work | 12 hr | 75,00 € | 900,00 € |
| Website maintenance | 6 hr | 80,00 € | 480,00 € |
| Project set-up fee | 1 each | 250,00 € | 250,00 € |
| Training workshop (half day) | 1 each | 500,00 € | 500,00 € |
| Net total | 2.130,00 € | ||
| VAT 19% | 404,70 € | ||
| Total due | 2.534,70 € |
Worked VAT example in EUR
A net amount of 1.000,00 € at each VAT rate of Cyprus: the tax is the net amount times the rate, rounded to the currency's smallest unit.
| Rate | Net | VAT | Gross |
|---|---|---|---|
| Standard 19% | 1.000,00 € | 190,00 € | 1.190,00 € |
| Reduced 9% | 1.000,00 € | 90,00 € | 1.090,00 € |
| Reduced 5% | 1.000,00 € | 50,00 € | 1.050,00 € |
Number, date and currency format (el-CY)
How el-CY writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.
| Value | Written in el-CY |
|---|---|
| Amount 1234567.89 | 1.234.567,89 € |
| Same amount with the ISO code | 1.234.567,89 EUR |
| Credit of 250 | -250,00 € |
| Plain number 1234567.89 | 1.234.567,89 |
| Date 31 December 2026 (long) | 31 Δεκεμβρίου 2026 |
| Same date (short) | 31/12/26 |
| VAT rate 19% | 19% |
Cyprus invoicing rules
- Cyprus charges 19% as standard, 9% on items such as hotel accommodation and restaurant services, and 5% on most food, medicines and books.
- VAT numbers are CY followed by eight digits and a check letter.
- Invoices for supplies of services to EU business customers under the reverse charge show no Cypriot VAT and must say that the customer accounts for the tax.
- Keep invoices and VAT records for six years.
E-invoicing, simplified invoices and record keeping
Keep issued and received invoices for at least 6 years in Cyprus.
How to make a tax invoice for Cyprus
-
Set currency and format
Choose EUR and the el-CY format so amounts read like 1.234,50 €.
-
Title and number
Title the document "Tax Invoice" and number it in sequence, for example CY-2026-0097.
-
Your tax ID
Enter your VAT registration number (format CY12345678X) in the seller details.
-
Add VAT
Add VAT at 19%, or a reduced rate where the goods or services qualify.
-
Check and download
Check the 11 required fields above, then download the PDF.
Sources
General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.
Frequently asked questions
What must a Cyprus tax invoice include?
11 items: serial number of the invoice, date of issue, date of supply, if different, supplier name, address and vat registration number, customer name and address and customer vat number for supplies to other eu businesses, plus 5 more listed above.
What VAT rate goes on an invoice in Cyprus?
The standard rate is 19%; reduced rates of 9% and 5% apply to qualifying goods and services. On a net 1.000,00 € that is 190,00 € of VAT.
How long must invoices be kept in Cyprus?
At least 6 years, according to the sources on this page (checked October 2026).
Related
More in European Union
- Croatia invoice format PDV 25%
- Czechia invoice format DPH 21%
- Bulgaria invoice format ДДС 20%
- Denmark invoice format moms 25%
- Belgium invoice format BTW 21%
- Estonia invoice format km 24%
Also invoicing in EUR
- Austria invoice format USt. 20%
- Finland invoice format ALV 25.5%
- France invoice format TVA 20%
- Germany invoice format MwSt. 19%
- Greece invoice format ΦΠΑ 24%
- Ireland invoice format VAT 23%