What a company files in Cyprus [CY]

Every company on the register files an annual return. The reference date of the first annual return is the day following the expiry of eighteen months from the date of incorporation; the reference date of every later annual return is the date on which one year lapses from the reference date of the last annual return actually filed, so the cycle moves with the company's own filing history and not with the calendar. The financial statements filed with the annual return comprise the profit and loss account, a balance sheet signed by at least two directors, and the notes, accompanied where the circumstances require by the management report, the auditors' report, the non-financial report and the report on payments to governments. A company is exempt from filing financial statements in the year of its incorporation, and in the year following incorporation if it already held a general meeting during the year of incorporation. Small-sized and medium-sized companies are excluded from filing a management report.

Extensions and exceptions: A company may extend the reference date of its annual return by up to three months by notifying the Registrar before the current deadline expires.

The fee for filing the annual return is EUR 20. A further EUR 20 is payable if the accelerated procedure is requested, and a further EUR 20 is imposed on an overdue filing in addition to the late filing fee. The range covers the plain fee and the fee with both surcharges.

Companies incorporated under the Companies Law Cap. 113, European public limited-liability companies (SEs) and partnerships must confirm their beneficial owner information electronically to the Registrar during the period from 1 October to 31 December of each calendar year. The confirmation is made once within that window, and a change occurring after the confirmation does not require a further confirmation for that year. Two separate one-off duties sit alongside it: a newly registered entity must file its beneficial owners onto the register no later than ninety days from the date of its registration or incorporation, and a change in beneficial owner information must be filed within forty-five days from the date the change was brought to the entity's attention.

Extensions and exceptions: The confirmation window opens on 1 October. In earlier cycles the Registrar repeatedly extended the submission and confirmation deadlines by directives (K.D.P. 401/2023, K.D.P. 34/2024, K.D.P. 120/2024 and K.D.P. 423/2024), so an extension has been granted in practice more than once even though the announced deadline is a calendar date. No extension has been announced for the current cycle.

A company registered for income tax submits a company income tax return on form T.D.4 through TAXISnet for each tax year. The return is submitted fifteen months after the end of the tax year: the Government of Cyprus business portal gives the worked example that the return for 2016 is submitted by 31 March 2018. Because the Cyprus tax year is the calendar year, the deadline falls on a calendar date and is not an offset from the company's own accounting reference date.

A company that expects taxable profit for the current tax year declares an estimate of that profit and pays temporary tax on it in two equal instalments, on 31 July and on 31 December of the same tax year. This record covers the first instalment; the second is recorded as a separate obligation so that neither date can be lost behind the other. Whether an additional charge arises where the estimate turns out to be too low was not verified on 4 September 2026 and is deliberately not stated here.

The second of the two equal instalments of temporary tax on the estimated profit of the current tax year, payable on 31 December of that same tax year. It is recorded separately from the 31 July instalment so that a single date cannot stand in for two obligations. Whether an additional charge arises where the estimate turns out to be too low was not verified on 4 September 2026 and is deliberately not stated here.

Registration becomes compulsory where taxable transactions exceed EUR 15,600 over the twelve preceding months, or where transactions above that amount will be carried out within the next thirty days. Once registered, the taxable person submits a VAT declaration on form T.D.1004 through TAXISnet and pays the tax due by the tenth day of the second month following the end date of its tax period. The tax period is assigned on registration, so the actual date of each return depends on data the company holds and not on the calendar alone. The offset recorded in the due field — one month and ten days from the end of the tax period — is an approximation of that rule and can fall a day out; the rule in words governs.

No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.