Compliance Calendar Cyprus: Accounting, Financial Reporting and Regulatory Deadlines

Europe Region: Cyprus

Staying ahead of regulatory and financial reporting obligations is an essential part of running a compliant and well governed business. The following compliance calendar provides a practical overview of key accounting, financial reporting and regulatory deadlines for entities incorporated or operating in Cyprus, covering Registrar of Companies requirements, books and records, financial statements, corporate tax and VAT returns, FATCA and CRS reporting requirements.

Anomaly International supports Cyprus entities by preparing their books and records, financial statements and liaising with audit and tax advisors, to assist with regulatory requirements, annual account filings, corporate tax and VAT returns and FATCA and CRS reporting obligations.

If you have a Cyprus entity, Anomaly International can look after all your accounting and financial reporting needs.

Please reach out to paul.young@anomalyinternational.com to discuss further.

Cyprus
Category	Key Dates	Entities	Description
Annual Return - HE32	Within 15 months of year end	All Cyprus registered companies	The HE32 Annual Return confirms the company's directors, secretary, shareholders, share capital, and registered office as at the return date. Financial statements are attached together with the return. The HE32 is filed via the Registrar's ARIADNI portal. Failure to file the HE32 triggers penalties and, if persistent for two consecutive years, the company may be struck off the register of companies.
Annual Accounts	Within 15 months of year end	All Cyprus incorporated companies (Ltd, PLC, unlimited)	All Cyprus entities must maintain adequate accounting records internally. All Cyprus companies must file annual financial statements with the Registrar of Companies as part of the HE32 Annual Return. Financial statements must comply with IFRS as adopted by the EU. Small companies may use simplified IFRS for SMEs with Registrar approval.
Audit Requirements	Within 15 months of year end	All Cyprus incorporated companies (Ltd, PLC, unlimited)	All Cyprus companies must file audited annual financial statements with the Registrar of Companies as part of the HE32 Annual Return. Auditors must be registered members of the Institute of Certified Public Accountants of Cyprus (ICPAC).
Corporate Tax Return - TD4	Filing: 31 March (15 months after end of tax year) Payment: 1st - 31 July 2nd - 31 Dec Final - by 1 August of the following year	All Cyprus tax resident companies and foreign companies with Cyprus source income	Companies file the TD4 annual income tax return via the TAXISnet portal within 15 months of the end of the tax year (the calendar year). Companies must pay provisional income tax by 31 July of the current tax year. The provisional tax is based on the company's own estimate of current year profits. If the declared provisional profit is less than 75% of the actual taxable profit for the year, a 25% surcharge on the underpaid provisional tax will be imposed. Companies should make realistic estimates. Upward revisions can be made before the 31 December 2nd installment. The second provisional tax installment is due by 31 December of the tax year. Companies may revise their profit estimate upward at this point if the July estimate was conservative. The two provisional tax installments should together represent a reasonable estimate of the full year's CT liability to avoid the 25% surcharge. The final self assessment tax payment (balancing the year's CT liability against provisional payments already made) is due by 1 August following the end of the tax year. Any overpayment of provisional tax relative to the final liability is refunded by the Tax Department. No interest is paid on overpayments.
VAT Return	Quarterly: 10th of second month following VAT period	All VAT registered businesses (mandatory threshold: €15,600 in taxable supplies in any 12 month period)	Cyprus VAT registered companies file quarterly VAT returns with the Tax Department. Returns and payments are due by the 10th of the second month following the end of the quarter. Businesses making intra EU acquisitions above €10,251.61 must VAT register regardless of the general threshold. VIES reporting is required for B2B intra EU supplies.
FATCA Reporting	30 June	Cyprus Reporting Financial Institutions: banks, investment funds, CIFs (Cyprus Investment Firms), insurance entities, pension funds	Cyprus has an IGA Model 1 with the US for FATCA. Cypriot FIs file FATCA annual returns with the Cyprus Tax Department by 30 June for the prior calendar year. The Tax Department exchanges FATCA data with the IRS. FIs must register with the Cyprus Tax Department as Reporting FIs and maintain up to date account holder information.
CRS Reporting	30 June	All Cyprus Reporting Financial Institutions	CRS returns are filed with the Cyprus Tax Department by 30 June alongside FATCA reports. CRS 2.0 (effective 1 January 2026) expands reporting obligations to include crypto asset accounts and e-money products. First CRS 2.0 reports for 2026 data are due 30 June 2027. Penalties for non-compliance with CRS/FATCA: up to €20,000 per infringement under Cypriot implementing legislation.

*Please note that this calendar is intended as a general guide only and should not be relied upon as legal or professional advice. Deadlines and requirements are subject to change and we recommend seeking tailored advice for your specific circumstances.