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Cyprus COVID-19 VAT instalment option

3-month payments option for 2021 Quarter 4 VAT period

VAT registered taxpayers in Cyprus may opt to pay their December or Quarter 4 2021 returns. However, returns must nevertheless be filed as normal.

The payment plan offers three equal instalments on 10th of February, March and April 20212.

Normally, the return, Form VAT 4, should be filed and VAT paid by 40 days from the quarter end. So 9 February 2022 for taxpayers not taking up the instalment offer.

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