| Filing | Deadline | Frequency | Penalty | Notes |
|---|---|---|---|---|
| Temporary tax estimate and first instalment | 31 July 2026 | Annual | Interest and applicable late-payment charges | First half of the provisional tax estimate. If estimated taxable income is below 75% of final taxable income, an additional 10% charge applies to the difference between final and provisional tax. |
| Second temporary tax instalment | 31 December 2026 | Annual | Interest and applicable late-payment charges | Second half of provisional tax; review the estimate before year-end. |
| Corporate income tax return (TD4 / IR4) | 31 January 2028 for tax year 2026 | Annual | Late-filing and payment charges depend on the obligation | Separate return-filing and tax-payment dates. Current transitional filing dates: tax year 2024 — 30 November 2026; tax year 2025 — 31 March 2027. |
| Annual employer withholding return (TD7) | Check the Tax Department notice for the relevant year | Annual | Applicable late-filing charges | The announced deadline for the 2025 annual withholding return was 31 May 2026. Do not roll that extension forward to 2026 automatically. Monthly withholding returns also apply to employers withholding income tax or GHS contributions. |
| Deemed dividend distribution | Check the profit year | Transitional | Depends on the pre-2026 obligation | Abolished for profits earned from 2026. Earlier profit years remain subject to transitional rules; abolition does not cancel their reporting or payment obligations. |
| Annual return (HE32) | Within 28 days of the return drafting date | Annual | For 2021 onward: €50 plus €1/day, capped at €150 | The first reference date follows 18 months from incorporation; later dates are company-specific. Attach the required financial statements and audit or eligible review report. |
| VAT return and payment | 10th of the second month after the assigned period ends | Usually quarterly | €100 for a missing return; unpaid tax may attract 10% additional tax and interest | Use the VAT periods assigned to your registration. They do not necessarily follow calendar quarters. Submit through Tax For All. |
| VIES recapitulative statement | 15th of the following month | Monthly when applicable | €50 for late submission; continuing failure can carry further consequences | Applies to reportable intra-EU supplies. VIES and Intrastat are separate obligations. |
| Intrastat | 10th of the following month | Monthly when applicable | Late-filing penalties apply | Goods movements within the EU, subject to the applicable annual statistical thresholds. Check arrivals and dispatches separately. |
| PAYE payment | End of the month following withholding | Monthly | Interest and applicable late-payment charges | Remit employee income tax withheld. Payment does not replace the separate employer reporting obligations. |
| Social insurance contributions | End of the following month | Monthly | Applicable late-payment charges | For 2024–2028, employee and employer social insurance rates are each 8.8%, subject to insurable-earnings limits. Other employer funds can add to payroll cost. |
| GHS / GeSY payroll contributions | End of the following month | Monthly | Applicable late-payment charges | Employee rate 2.65%; employer rate 2.90%. The €180,000 annual income ceiling is an aggregate GHS rule, not a separate allowance for each income source. |
| UBO register | 90 days from incorporation; changes within 45 days of awareness | Initial, changes and annual confirmation | €100 plus €50/day, maximum €5,000; separate liability may apply | Confirm the record annually from 1 October to 31 December. Keep evidence of ownership and control, even when no change is reported. |
| Transfer pricing documentation | Prepare by the relevant income tax return deadline | Annual where applicable | Penalties vary by missing return, information or documentation | Assess Summary Information Table, Local File and Master File separately. For 2026, Local File thresholds are €10m financing, €5m goods and €2.5m other categories; arm’s-length requirements still apply below those thresholds. |
| DAC6 reportable arrangements | Generally within 30 days of the statutory trigger | Event-driven | Depends on the failure and applicable legislation | Assess hallmarks, main-benefit tests where relevant, reporting responsibility and privilege. Not every cross-border transaction is reportable. |
| DAC7 platform reporting | 31 January after the reporting year | Annual for reporting platform operators | Depends on the applicable national rules | Scope and seller due diligence must be assessed. The DAC6 30-day deadline does not apply to DAC7 annual reports. |
| DAC8 crypto-asset reporting | First reporting year 2026; reporting follows in 2027 | Annual for reporting providers | Depends on the applicable national rules | Collect required data from 1 January 2026. Confirm the Cyprus provider filing date separately from the authority-to-authority exchange deadline of 30 September 2027. |
| Country-by-country reporting (CbCR) | Generally within 12 months of the reporting year-end | Annual for in-scope groups | Depends on the reporting or notification failure | Applies to qualifying multinational groups under the €750m consolidated revenue test. Determine the reporting entity and separate notification obligations. |
Disclaimer: Deadlines and penalty amounts are based on current legislation and may be subject to change. Check the responsible authority’s current notice for extensions and weekend or holiday arrangements before relying on a date. This calendar is for general reference only and does not constitute professional advice.
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