Tax, VAT and the other registrations, in plain English.
After incorporation, a company registers with several authorities before it can invoice, employ and sell across the EU. We complete each one, in the order the business needs them.
Updated
Who this is for
The registrations come after incorporation, and the mix depends on how the company will trade.
- A company just incorporated. You have the certificates and need the CY Login, the UBO registration and the tax number before the first invoice.
- Consultants selling to businesses in the EU. You invoice VAT-registered clients in other member states and need VIES before the first sale.
- Online shops selling to consumers. You sell across the EU and need OSS, and VIES too if you also sell to businesses.
- A company about to hire. Your first employee starts soon, or you will take a salary yourself, so the employer registration comes first.
- An older company unsure of its position. You are not certain which registrations exist or whether the VAT threshold has been crossed. We check, and put it right.
The registrations
CY LoginGovernment single sign-on
What it is. The account used to reach the government's online services, including the tax portal and the UBO Register.
When. Straight after incorporation; everything else runs through it.
UBO RegisterBeneficial owners
What it is. The Registrar's register of the people who ultimately own or control the company.
When. Registration within 90 days of incorporation, then a yearly confirmation between 1 October and 31 December, and an update whenever the ownership changes.
Tax For All and the Tax Identification CodeTFA and TIC
What it is. Tax For All is the Tax Department's online portal; the Tax Identification Code is the company's tax number.
When. Within 60 days of incorporation, and in any case before the first invoice. The code is needed for the tax returns and for the VAT registration.
VATValue added tax
What it is. Registration with the Tax Department for VAT, with quarterly returns.
When. Compulsory once taxable supplies exceed €15,600 in a twelve-month period; voluntary before that, which many trading companies choose from the start.
VIESVAT Information Exchange System
What it is. The EU system that lets a company sell to VAT-registered businesses in other member states without charging Cyprus VAT, with a monthly statement of those sales.
When. Before the first business-to-business sale into another member state.
OSSOne Stop Shop
What it is. One quarterly return for VAT on sales to consumers across the EU, instead of a registration in each country. If goods ship from a warehouse in another member state, OSS applies from the first sale.
When. Before the first sale to a consumer in another member state.
Employer and Social InsuranceIncluding the Ergani system
What it is. Registration of the company as an employer with the Social Insurance Services of the Ministry of Labour and Social Insurance, and the declaration of each employment through Ergani.
When. Before the first employee starts, including a founder who takes a salary.
Order and timing
The order is practical. CY Login first, because the other filings run through it. The UBO registration and the Tax Identification Code next, because the company cannot invoice without a tax number and the beneficial owners are registered once the incorporation certificates exist. Then VAT, VIES and OSS as the business needs them, and the employer registration before anyone starts.
The authorities' processing times are theirs and change from time to time. We tell you the current position for each registration before you start, and we file in an order where nothing waits on something that could have been filed earlier.
Documents usually needed
The exact list depends on your case and is sent to you at step 2, "We ask you what we need". The authorities usually ask for these.
- The incorporation certificates: incorporation, registered office, directors and secretary, and shareholders. The Tax Department asks for all four, plus the identity document of the officer who submits the application.
- The company's CY Login. Since 1 July 2026 a company registers with the Tax Department only through Tax For All with CY Login, so the account comes first.
- For the UBO Register: the identity details of each beneficial owner and the nature and extent of each person's interest.
- For VAT: the Tax Identification Code, which must exist first; the VAT registration is a supplementary application on it. We also go through the expected sales with you, to decide between compulsory and voluntary registration.
- For VIES and OSS: the VAT number, which both build on.
- For the employer registration: the details of each employee and their start date, declared through Ergani before they start.
Common mistakes
- VAT before the tax number. The VAT registration needs the Tax Identification Code, so it cannot go first. The working order is CY Login, the UBO Register, the tax number, then VAT, VIES and OSS.
- Missing the 60 days. A company registers with the Tax Department within 60 days of incorporation, and in any case before the first invoice.
- Missing the 90 days. The beneficial owners are registered in the UBO Register within 90 days of incorporation. The yearly confirmation, from 1 October to 31 December, is a separate filing.
- Counting only sales towards the VAT threshold. Purchases from abroad on which the company accounts for VAT under the reverse charge count towards the €15,600 too.
- Selling abroad before VIES or OSS. VIES comes before the first business-to-business sale into another member state; OSS before the first sale to a consumer there.
- Paying a salary before the employer registration. The company registers with the Social Insurance Services and declares each employment through Ergani before anyone starts, including a founder who takes a salary.
Questions
Do I have to register for VAT from the first day?
Not always. Registration becomes compulsory once taxable supplies in Cyprus exceed €15,600 in a twelve-month period, and it is available voluntarily before that. Two points catch people out: services sold to VAT-registered businesses abroad are generally outside the scope of Cyprus VAT, but purchases from abroad on which the company accounts for VAT under the reverse charge count towards the threshold. We work through the numbers with you before deciding.
What is the difference between VIES and OSS?
VIES is the EU's VAT Information Exchange System: a VIES registration lets the company sell goods or services to VAT-registered businesses in other member states without charging Cyprus VAT, and files a monthly recapitulative statement. OSS is the One Stop Shop: one quarterly return for VAT on sales to consumers across the EU. An online shop may need both.
When do I register as an employer?
Before the first employee starts. The company registers with the Social Insurance Services of the Ministry of Labour and Social Insurance and declares the employment through the Ergani system.
What is CY Login?
The government's single sign-on account. Most online filings, including the Tax For All portal and the UBO Register, are reached through it. The company's CY Login is created once and used for years, so it is set up carefully and the credentials are kept securely.
How much does it cost?
Our prices are very competitive, and the registrations a new company needs are usually done together. Tell us what you need and we reply with your price, in writing, before anything starts. Government fees are paid at cost. Ask for your price.
Ready when you are.
Tell us where you are, where you are going and what the company will do. We reply with your price, in writing, and a time to talk.
