Cyprus VAT4 Return — Quarterly Filing

Confirm the business is VAT-registered with the Cyprus Tax Department, establish the filing period (standard quarterly or monthly for large exporters), verify the CY VAT number format (CY + 8 digits + letter), and identify any special circumstances that require referral — mixed/exempt supplies, construction domestic reverse charge (Section 11B), TOMS, or ship-management structures.

Gather the minimum viable input — bank statement(s) for the quarter from any Cyprus or EU-recognised bank (Bank of Cyprus, Hellenic Bank, RCB Bank, Eurobank Cyprus, Astrobank, Revolut Business, Wise Business). Collect sales invoices for intra-EU B2B and export supplies, purchase invoices for input VAT claims above EUR 200, and the prior-quarter VAT4 to carry forward any credit balance.

Work through each bank statement line and invoice to assign the correct VAT treatment and VAT4 box code. Apply the Cyprus-specific supplier pattern library: exclude bank charges and insurance (exempt), classify EU-supplier SaaS (Google Ireland, Microsoft Ireland, Meta Ireland, Zoom Ireland, etc.) as EU reverse charge (Section 11A — output Box 2, input Box 4, value Box 11B), classify non-EU SaaS (Notion, OpenAI, Anthropic, Figma, Canva) as non-EU reverse charge (Section 11A — output Box 2, input Box 4). Flag fuel/vehicle costs for business-use percentage confirmation. Block entertainment as input VAT default. Identify intra-EU B2B sales (Box 8B, zero-rated, verify EU VAT number via VIES) and exports (Box 8A).

Aggregate the classified transactions into the Cyprus VAT4 box summary. Box 1 = domestic output VAT at all rates; Box 2 = reverse-charge output VAT (EU and non-EU services/goods); Box 3 = total output VAT (Box 1 + Box 2); Box 4 = deductible input VAT; Box 5 = net payable or refundable (Box 3 minus Box 4); Box 6 = total value of taxable supplies; Box 7 = total value of purchases; Box 8A = value of intra-EU B2B goods; Box 8B = value of intra-EU B2B services; Box 9 = total imports; Box 10 = credit from prior return; Box 11A = value of intra-EU goods acquisitions; Box 11B = value of EU services received (reverse charge base). Reconcile Box 5 net against bank payments/receipts. Prepare the Excel working paper using the VAT4 sheet structure.

Submit the completed VAT4 return via the TAXISnet portal (https://taxisnet.mof.gov.cy) before the 10th of the second month following the quarter end. If a net VAT liability is due (Box 5 positive), arrange payment via JCC Smart or bank transfer to the Cyprus Tax Department by the same deadline. Confirm submission reference number and retain for the client file.