The Cyprus VAT Act has been amended in relation to the
procedure to be followed for an appeal against an assessment
issued by the tax department. This amendment entered into force
on July 7 2017.
Specifically, the appeals should be submitted to the Tax
Tribunal first and then to the Administrative Court, instead of
to the minister of finance and the High Court.
The hierarchical appeal to the Tax Tribunal should be
submitted within 45 days from the date of notification of the
commissioner's decision to the applicant, for the following
- VAT imposed on the supply of goods and
services, the intra-community acquisition of goods or
importation of goods from outside the EU;
- Input VAT that is deductible by a taxable
- VAT assessment pursuant to the provisions
of Articles 49 and 49A;
- Issuance of VAT assessment pursuant to the
provisions of Article 50;
- Any guidance or additional guidance issued
pursuant to paragraph 2 of Part I of Schedule One; and
- Any decision taken pursuant to paragraph 1
of Part I of Schedule Four.
In relation to other VAT matters, such as registration or
deregistration, VAT refund claims, etc., taxable persons can
submit their appeals to the Commissioner of Taxation.
There are three conditions that need to be fulfilled in
order for the Tax Tribunal to proceed with the examination of
- Necessary documents and evidence to support the appeal
must have been submitted;
- VAT returns must have been submitted and VAT payable must
have been paid; and
- Payment of the undisputed VAT amount or a provision of a
guarantee must be submitted to the Tax Tribunal.
The Tax Tribunal – following the examination of the
hierarchical appeal – has the right to issue one of
the following decisions within 12 months of the submission of
- Cancel or validate in whole or in part the
- Amend the commissioner's decision;
- Issue a new decision replacing the
commissioner's decision; or
- Refer the case to the commissioner, giving
him instructions to take specific actions.
The decision of the Tax Tribunal must be issued within one
year from the day the appeal is submitted. The taxpayer
reserves the right to submit an appeal to the Administrative
Court following the final decision of the Tax Tribunal.
Maria Damianou (email@example.com)
Tel: +357 22699222