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🇨🇾 Cyprus - E-Invoicing Specifications

Status: 🟢 B2G Active | 🔴 B2B Planned | 🟡 ViDA 2030 Authority: Tax Department Platform: Central Gateway / Peppol

1. Context & Overview

Cyprus has transposed EU Directive 2014/55/EU for B2G e-invoicing. B2B e-invoicing remains voluntary but the country is preparing for ViDA 2030 requirements.

DateScopeObligation
Apr 2019B2G CentralPublic bodies must receive EN 16931 e-invoices
Apr 2020B2G AllAll public entities must receive e-invoices
2025PlatformCentralized e-invoicing platform expected
2030B2B ViDAMandatory e-invoicing under EU ViDA directive

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Peppol BIS 3.0| GW[Cyprus Government Gateway]
    
    subgraph "B2G Flow"
    GW -->|"2. Validation"| PE[Public Entity]
    GW -->|"3. Archiving"| TD_Arch[Tax Department Archive]
    end
    
    subgraph "B2B Flow [ViDA Future]"
    S -->|1a. Direct/ Peppol| B2B_Rec[Business Client]
    S -->|1b. Future: CTC Reporting"| TD_Rep[Tax Authority]
    end
    
    PE -->|4. Status Update| GW
    TD_Arch -.->|Future: Real-time| TD[Tax Department]

🧱 Key Components

  1. Government Gateway: Central platform for B2G invoice processing
  2. Peppol Network: Interoperability framework
  3. Future CTC Platform: Under development for ViDA compliance

3. Data Standards & Formats

A. Accepted Formats

  • EN 16931 compliant XML (mandatory for B2G)
  • Peppol BIS Billing 3.0 (recommended)
  • UBL 2.1 syntax (accepted)

B. Critical Data Fields

  • VAT Number: Cyprus VAT registration
  • Tax ID: TIN for businesses
  • Invoice Reference: Unique identifier

4. Business Model

  • B2G Post-Audit: No real-time clearance, invoice delivery via Peppol
  • B2B Post-Audit: Voluntary, will transition to CTC under ViDA

5. Implementation Checklist

  • Peppol Access: Obtain Peppol participant identifier
  • B2G Registration: Register with Government Gateway
  • EN 16931 Compliance: Ensure XML format meets EU standard
  • ViDA Preparation: Plan for 2030 B2B mandate
  • Archive Setup: Configure 6-year invoice storage

6. Resources