Cyprus

Cyprus has taken the European minimum route for e-invoicing. Law 89(I)/2019 requires public contracting authorities to be able to receive EN 16931 e-invoices, but suppliers are not legally required to issue them, and there is no domestic B2B or B2C mandate. Peppol is the main route for structured invoices to the public sector. Suppliers can also use the Cyprus Government Gateway or a third-party provider.

The Cyprus Tax Department oversees invoicing and VAT rules, which apply equally to paper and electronic invoices. The Ministry of Finance and the Tax Department have signalled preparation for EU ViDA, but no national B2B date has been announced. The EU-wide requirement for intra-EU B2B e-invoicing and digital reporting starts on 1 July 2030.

Public contracting authorities in Cyprus must be able to receive and process EN 16931 e-invoices for procurement above EU thresholds. This obligation sits with buyers. Suppliers to public bodies are encouraged to use structured invoices but are not currently required to do so. Private businesses are not obliged to issue or receive e-invoices in B2B or B2C transactions.

E-invoicing is allowed when the recipient agrees. VAT-registered businesses must still issue compliant invoices for taxable supplies, whatever the format. From 2030, businesses making intra-EU B2B supplies will fall within the EU ViDA requirements.

Electronic invoices in Cyprus must contain the same information as paper invoices, as set out in the Tenth Schedule of the VAT Law. This includes invoice number, dates, supplier and customer details, a description of the supply, VAT rates and VAT amounts. Invoices are generally issued in Greek, and the Commissioner of Taxation may request a translation of invoices in another language.

Records may be stored electronically, including in the cloud or abroad, provided they can be made available to the Tax Department promptly on request. The generally cited retention period is six years. An e-signature is optional. If a supplier wants to invoice a public body in structured form, the invoice should follow EN 16931, usually as Peppol BIS Billing 3.0. A standard PDF does not satisfy the structured format.

Cyprus uses the European standard EN 16931, most commonly as Peppol BIS Billing 3.0. There is no national format, and there is no central clearance platform. Public bodies can receive e-invoices through the Peppol network, a third-party invoicing provider or the Ariadni platform on the Cyprus Government Gateway. Suppliers can use any of these routes voluntarily.

The model is post-audit. Invoices flow between parties and the Tax Department audits afterwards, rather than approving each invoice in advance. There is no real-time reporting requirement at present. The same structured approach is available to businesses for B2B, but it is optional.

Cypriot suppliers to public bodies, and businesses that want to modernise ahead of ViDA, can use HubBroker's Peppol connectivity to send structured invoices without manual portal work. We map invoice data from your ERP into Peppol BIS Billing 3.0, check it before sending and route inbound supplier invoices into your ERP.

Intelligent Document Processing converts PDF invoices into structured data where suppliers have not yet moved to e-invoicing. Because Cyprus has no national B2B mandate yet, you can start with the customers that ask for structured invoices and extend the same integration as EU requirements develop.