EU/UK VAT · CY · EU member · Euro area

Cyprus VAT

Cyprus VAT rates, number format and cross-border validation, from the European Commission VAT rates database and the EU VIES service.

Standard rate
19%
Reduced rate
9% / 5%
Number format
CY + 8 digits + 1 letter
Validation
VIES

How Cyprus's 19% rate compares

Cyprus's 19% standard VAT rate is solidly below the median of 21%. It also applies a reduced rate of 9% on accommodation, restaurant and catering services, and a second reduced rate of 5% on food, books, pharmaceuticals, passenger transport. The most recently revised of these non-standard tiers is the reduced rate, in effect since 2014-01-13. The current rate has been in effect since 2014-01-13, unchanged for several years.

By standard-rate proximity, Cyprus matches Germany's standard rate almost exactly. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.

All VAT rates

Standard rate

19%

Most goods and services

In effect since 2014-01-13

Reduced rate

9%

Accommodation, restaurant and catering services

In effect since 2014-01-13

Reduced rate

5%

Food, books, pharmaceuticals, passenger transport

In effect since 2014-01-13

VAT number format

Prefix
CY
Format
CY + 8 digits + 1 letter
Example
CY12345678X
Validation service
VIES (European Commission)

Validate a Cyprus VAT number

Tax authority

Tax Department

Official guidance: https://www.mof.gov.cy/tax

Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026

Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.

PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.