Summary
- B2G mandate: There is currently no Business-to-Government (B2G) eInvoicing mandate for suppliers in Cyprus. However, since 18 April 2019, all central public sector bodies are required to receive and process structured eInvoices compliant with the European standard (EN 16931), as mandated by the national law of 26 June 2019 transposing Directive 2014/55/EU. This obligation was extended to sub-central entities from 18 April 2020. Suppliers may submit eInvoices voluntarily via the national platform or Peppol Access Points. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931[2], because this guarantees that public authorities must accept these eInvoices.
- B2B and B2C mandates: There are no current Business-to-Business (B2B) or Business-to-Consumer (B2C) eInvoicing mandates. It is optional, contingent on mutual business agreements, and aligned with the EU Directive 2014/55/EU.
- eInvoicing standard: The European eInvoicing standard (EN 16931) has been adopted in Cyprus by public authorities. All public contracting authorities in Cyprus are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [3].
- Operating model for B2G eInvoicing: A centralised eInvoicing platform is in place, allowing suppliers to submit eInvoices voluntarily through Peppol Access Points and the Cyprus Government Gateway Portal.
- Use of CIUS and Extensions: Cyprus does not apply any national Core Invoice Usage Specifications (CIUS) or additional extensions beyond the European standard. It follows the Peppol BIS Billing 3.0 CIUS.
- VAT Real-time reporting system: There is no real-time VAT reporting system in place.
- Monitoring mechanism: Cyprus does not currently have a formal mechanism to monitor eInvoicing developments.
Highlights
Although no mandate exists for eInvoicing in B2G, B2B, or B2C transactions, public authorities must be able to receive compliant eInvoices, and suppliers may submit them voluntarily. The Ministry of Finance oversees the implementation of eInvoicing and manages a centralised platform, accessible via Peppol Access Points and the Cyprus Government gateway portal.
Legislation
B2G
There is no general Business-to-Government (B2G) eInvoicing mandate for suppliers in Cyprus. However, under the national law of 26 June 2019 on electronic invoicing in public procurement, which transposes Directive 2014/55/EU, all central public sector bodies have been required to receive and process electronic invoices compliant with the European Standard EN 16931 since 18 April 2019. This obligation was extended to sub-central entities from 18 April 2020. Suppliers may submit eInvoices voluntarily. Discussions are ongoing regarding the introduction of a mandatory eInvoicing requirement for suppliers, with particular attention to the readiness of SMEs.
B2B
There is no business-to-business (B2B) mandate.
B2C
There is no business-to-consumer (B2C) mandate.
Status on the implementation of the European eInvoicing Standard
The European standard EN 16931 has been fully implemented in Cyprus. All contracting authorities are required to receive and process structured electronic invoices that comply with this standard. The most commonly used syntax for eInvoicing in Cyprus is Peppol BIS Billing 3.0, which ensures interoperability and machine-readability. This format is compatible with the national eInvoicing infrastructure and supports the voluntary submission of eInvoices by suppliers.
Operating model for eInvoicing
Cyprus has established a centralised eInvoicing platform that enables suppliers to submit
electronic invoices voluntarily. This platform is accessible via Peppol Access Points and the Cyprus Government Gateway Portal (gov.cy), which has replaced the former ARIADNE digital services catalogue. Currently, eInvoices are processed manually, and the system is not yet fully automated.
All public sector entities, including central and sub-central authorities, local governments, public academic institutions, and semi-governmental organizations (e.g. EAC, CYTA), are connected to Peppol Access Points. Suppliers can submit eInvoices to the Treasury of the Republic through these channels.
The automation of invoice processing is expected to improve once the centralised ERP system of the Cypriot Government is implemented. Until then, suppliers must manage submissions and communications through both the central platform and individual public bodies.
Use of Core Invoicing Usage Specifications (CIUS) at national level
There is no national CIUS or additional extensions. Cyprus follows the Peppol BIS Billing 3.0 CIUS.
VAT Real-time reporting system
Currently, there is no real-time reporting system in Cyprus.
Monitoring mechanism
There is no monitoring mechanism in Cyprus.
Next steps
In the long-term, the plan is to make eInvoicing mandatory for all public contracts and, in parallel, to intensify the efforts for mandatory B2B and B2C eInvoicing.
[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [3] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en
NO VERIFICATION