Cyprus has defined fiscalization around Electronic Tax Registers / Fiscal Electronic Mechanisms, which issue and securely store tax documents in tamper-proof fiscal memory connected to POS or computer systems, ensuring transparent transaction recording and effective tax audits. The Ministry of Finance in Cyprus has outlined the role of fiscal devices, known as Electronic Tax Registers (ETRs) or Fi... Read more

Cyprus has extended the 0% VAT rate on essential goods such as baby products, hygiene items, and fresh fruit and vegetables until 31 December 2026 to support households amid the cost-of-living pressures. Retailers must keep these items zero-rated in their systems throughout 2026, while the standard VAT rate remains 19% and other reduced rates continue to apply The Cypriot government has officially... Read more

In Cyprus, businesses issuing fiscal receipts or invoices must use certified Fiscal Electronic Mechanisms (FEMs) that securely record all taxable transactions in tamper-proof fiscal memory, in line with Decision No. 224/2010. Read more

In Cyprus, all businesses accepting payments must use a physical Electronic Tax Register (ETR), as software-only POS systems are not permitted and must be integrated with EMS-certified fiscal hardware. Read more

Cyprus applies a hardware-based fiscalization system in which physical Electronic Tax Registers (ETRs) serve as the mandatory fiscal point for recording sales and issuing receipts. All transactions must be processed through EMS-approved devices, with installation and maintenance carried out by licensed technicians, ensuring tax transparency and compliance with national fiscal rules. The fiscaliza... Read more

Decision No. 224/2010 establishes the technical, operational, and security requirements for Fiscal Electronic Mechanisms (FEMs) used to issue and record tax receipts, invoices, and other fiscal documents in a tamper-proof manner. It defines mandatory hardware, fiscal memory, software, and security features to ensure that all taxable transactions are permanently recorded, traceable, and auditable by the tax authorities, including strict rules for daily closures (Z-reports), cancellations, returns, and timekeeping. Read more