Annual Compliance

Every Cyprus company has annual compliance obligations. We manage the entire compliance calendar — HE32, UBO register, IR4, VAT returns, and all statutory changes — so you never miss a deadline.

All Deadlines ManagedICPAC-Member NetworkFixed Annual FeesRegistrar Liaison

What is included

Complete annual compliance management

Annual Return (HE32)

Filing the annual return with the Cyprus Registrar of Companies confirming all company particulars — directors, secretary, shareholders, registered office, and share capital.

  • HE32 preparation and filing
  • Registrar fee payment coordination
  • Filing receipt and confirmation
  • Deadline tracking and reminders

UBO Register Maintenance

Keeping the Ultimate Beneficial Owner register updated with the Registrar of Companies. Mandatory updates within 14 days of any change in beneficial ownership.

  • Initial UBO registration
  • Updates on ownership changes
  • Annual UBO confirmation
  • Beneficial ownership documentation

Corporate Tax Return (IR4)

Preparation and submission of the annual corporate income tax return, provisional tax assessments in July and December, and tax payment scheduling.

  • IR4 corporate income tax return
  • Provisional tax (IR6) — July & December
  • Tax payment scheduling
  • Direct liaison with Tax Department

VAT & VIES Returns

Periodic VAT return filing, VIES EC Sales List submissions, and full liaison with the Cyprus Tax Department for all indirect tax obligations.

  • Quarterly VAT returns (VAT4)
  • VIES / EC Sales List submissions
  • VAT payment scheduling
  • Cross-border VAT advisory

Director & Secretary Changes

Filing all changes in company officers with the Registrar of Companies — director appointments, resignations, and secretary changes — as required under the Cyprus Companies Law.

  • HE4 director change filings
  • HE5 secretary change filings
  • Board resolution preparation
  • Registrar confirmation and receipt

Share Capital & AGM

Management of share capital changes (increases, transfers), share register maintenance, and preparation of annual general meeting (AGM) documentation and resolutions.

  • Share transfer instrument preparation
  • Share register updates
  • AGM minutes and resolutions
  • HE57 capital change filings

Compliance Calendar

Key deadlines & penalties

Non-compliance carries real costs. We track every deadline for you so nothing is missed.

DeadlineObligationPenalty for Non-Compliance
28 days after incorporation anniversaryAnnual Return (HE32)Late filing fee; risk of strike-off for persistent non-compliance
Within 14 days of changeUBO Register UpdateAdministrative and criminal penalties; fines up to €20,000
31 July (IR6 — Provisional Tax 1st instalment)Provisional Tax Assessment10% surcharge on unpaid provisional tax
31 December (IR6 — Provisional Tax 2nd instalment)Provisional Tax Assessment10% surcharge on unpaid provisional tax
31 March of the SECOND year following the tax year (e.g. FY2025 → 31 March 2027)Annual Income Tax Return (IR4)€100 fixed penalty plus interest on tax due
10th of second month after quarter endVAT Return (VAT4)€51 late filing fee plus 10% of VAT due
Monthly or quarterly (by 15th of following month)VIES / EC Sales List€50 fixed penalty per late return

Penalties shown are indicative. Deadlines may be extended for electronic filing. Always verify current requirements with a qualified professional.

Never miss a Cyprus compliance deadline

Let us manage your company's entire compliance calendar. Fixed annual fees, no surprises.