Cyprus:
Extension Of Deadline For The Submission Personal Tax Return Of Individuals, Employer's Tax Return And 2nd Provisional Tax Installment
To print this article, all you need is to be registered or login on Mondaq.com.
WHAT CHANGES
On 20 April 2021 an announcement was made as to the extension of
the deadline for:
- The submission of the electronic personal income tax return of
individuals (TD1A) for 2020 as well as the final
tax liability related to the relevant income tax return;
- The submission of the electronic employer's tax return
(TD7) for 2020; and
- The payment of the 2nd instalment for the provisional tax of
2020
The deadline for the year 2021 has been extended to 30
September 2021.
Originally published 26 April 2021.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
POPULAR ARTICLES ON: Tax from Cyprus
VAT Liability Of Online Platforms
Arendt & Medernach
The CJEU confirmed the lawfulness of the liability of online platforms to collect VAT on total amounts due on electronic services in the recent Fenix case (C-695/20, 28 February 2023).
New VAT Measures: Welcome To VAT In The Digital Age
Arendt & Medernach
The reform has 3 pillars: real time and structured e-invoicing for all businesses making intra-community supplies; a VAT collection role for digital accommodation and transport platforms; and extended EU e-commerce VAT reporting.
