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 AffiliatedFixed 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 following yearAnnual 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.