Stay updated on the upcoming tax deadlines for filings and payments in May 2023

Written by Stelios Spiliotis
Tax
9 May, 2023

10 April 2023

  • VAT category C 12-2 Extended deadline 10 May 2023

10 May 2023:

  • VAT Category A 1-3 Extended deadline 26 May 2023
  • Payment of social insurance for self-employed, for January-March

15 May 2023:

  • Vies reporting for April Extended deadline 26 May 2023

31 May 2023:

  • TD 7: Electronic submission of the 2022 employer’s return.

End of each month:

  • TD 602: Payment of SDC (and GHS contributions if payment is made to a Cyprus tax resident individual) withheld on interest paid in the previous month to Cyprus tax residents.
  • TD 603: Payment of SDC (and GHS contributions if payment is made to a Cyprus tax resident individual) withheld on dividends paid in the previous month to Cyprus tax residents.
  • TD 614:  Payment of SDC (and GHS contributions if payment is made to a Cyprus tax resident individual) withheld on rent paid in the previous month to Cyprus tax residents. [Note: if the tenant is a Cyprus Company/Partnership/Governmental Org./Local Authority, then there is an obligation for the tenant to withhold the SDC payable and pay the tax accordingly, to the Tax Department.]
  • TD 61: Payment of PAYE deducted from employees’ salaries for the previous month.
  • TD 11: Payment of tax withheld on payments made to non-Cyprus tax residents during the previous month.
  • Payment of social insurance and GHS on payroll of previous month

We remain at your disposal for any further clarifications may be needed.

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