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What each tax return and financial statement is, who needs it, when it is due, plus a filled-in example and a blank template you can download.
IR1
The IR1 is the yearly form where you tell the Tax Department what you earned and which deductions you claim. Your employer already took tax from your salary; the IR1 checks whether that was the right amount.
Due: Usually 31 July of the following year (often extended by the Tax Department).
IR1 (self-employed)
The same IR1 form, but with an extra part for your business: what you invoiced, what you spent to earn it, and the profit left. If your turnover is above the audit limit, you also attach audited accounts.
Due: Usually 31 July of the following year; 31 March of the second following year if audited accounts are needed.
IR4
The IR4 tells the Tax Department how much profit your company made and how much corporate tax it owes. It is prepared from the company's audited financial statements.
Due: Usually within 15 months after the year end (for a 31 December year end, by 31 March of the second following year).
IR7
The IR7 is a once-a-year summary of every employee's pay and the tax taken from it. It must match the monthly PAYE payments you made during the year.
Due: Usually 31 July of the following year.
IR6
Provisional tax means paying this year's tax in two instalments during the year, based on your best estimate of profit, instead of all at once later.
Due: Two equal instalments: usually 31 July and 31 December of the same year.
FS
Financial statements are the company's yearly report card: what it owns and owes (balance sheet), what it earned and spent (profit and loss), and notes explaining the numbers. They follow IFRS in Cyprus.
Due: Audited and ready in time for the IR4; filed with the Registrar with the annual return (HE32).
VAT4
The VAT return reports the VAT you charged customers and the VAT you paid suppliers. You pay the difference, or claim it back if you paid more than you charged.
Due: Usually by the 10th day of the second month after each quarter ends.
T.D. 59
This is the form you use to ask the Tax Department for a certificate saying you are tax resident in Cyprus. People who moved here often need it to stop being taxed in their old country.
Due: No fixed deadline; apply when needed (certificates are issued per tax year).
T.D. 63
You give this form to your employer so they take less tax from your monthly salary, because you have deductions such as life insurance. It means less tax up front instead of a refund later.
Due: At the start of a new job or the start of each tax year.
These templates are working aids, not the official Tax Department forms. Real returns are filed online on the Tax For All (TFA) portal. Figures in the examples are illustrative.
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