How to Submit a VIES Return in Cyprus

Step-by-step guide to submitting your VIES return in Cyprus using the Tax For All portal. Learn the process for B2B transactions across EU countries.

What is a VIES Return?

VIES stands for VAT Information Exchange System. It is an EU-wide system that enables tax authorities to monitor and control cross-border VAT transactions between businesses.

If your Cyprus business sells goods or services to VAT-registered businesses in other EU member states (B2B), you are required to submit a VIES return (also called an EC Sales List or Recapitulative Statement).

Who Must Submit VIES Returns?

You must submit a VIES return if you:

• Supply goods to VAT-registered customers in other EU countries (intra-Community supplies)
• Provide certain services to EU business customers where the reverse charge mechanism applies
• Act as an intermediary in triangular transactions

Filing Frequency

VIES returns in Cyprus are filed monthly, due by the last working day of the month following the reporting period. Unlike VAT returns (quarterly), VIES is always monthly.

Information Required

For each EU customer transaction you must report:

• Customer's VAT number (including country prefix, e.g., DE for Germany)
• Total net value of supplies made to that customer in the period
• Transaction type code (goods, services, or triangular)

Step-by-Step: Submitting via TFA

1. Log into Tax For All

Access the TFA portal at taxisnet.mof.gov.cy with your credentials.

2. Navigate to VIES

From the main menu select "VAT" → "VIES Returns" → "Submit New Return".

3. Select the Period

Choose the correct month and year for the return.

4. Enter Transaction Data

For each EU customer:

• Enter their full VAT number with country code
• Enter the total net value of supplies (in EUR)
• Select the appropriate transaction type

You can also upload a CSV file if you have many transactions.

5. Verify VAT Numbers

Before submitting, use the VIES VAT number validation tool to confirm all customer VAT numbers are valid and active.

6. Submit

Review all entries and click "Submit". Download the confirmation for your records.

Common Issues

• Invalid VAT numbers: Always validate customer VAT numbers via the VIES system before invoicing
• Wrong transaction type: Goods vs. services are treated differently - confirm with your accountant
• Currency: Report all amounts in EUR, even if the transaction was in another currency
• Nil returns: If you had no EU B2B transactions in a month, you are not required to submit a nil VIES return

Related: cybooks automates VIES report generation and VAT compliance so you never miss a filing deadline.

Penalties

Failure to submit VIES returns on time may result in penalties. The Cyprus Tax Department can also share information with other EU tax authorities, potentially triggering audits in the customer's country.