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.
Fiscalization system in Cyprus
Public
Cyprus
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
144
Content accuracy validation date:
24.12.2025
Content accuracy validation time:
08:54h
The fiscalization system in Cyprus is hardware-based. This means that fiscal devices are used as the main fiscal point.
Cyprus relies on physical Electronic Tax Registers (ETRs) as main fiscal devices to ensure tax transparency and combat undeclared income.
For business owners in Cyprus, the following rules are mandatory:
· Hardware requirement: every sale must be processed through an approved physical device.
· Obligatory receipts: sellers are legally required to issue a fiscal receipt for every transaction. Failure to provide a receipt can lead to immediate administrative fines.
Not all cash/fiscal devices are legal in Cyprus. To stay compliant, businesses must ensure their hardware is certified:
· EMS Approval: All Electronic Tax Registers must be approved and certified by the Department of Electrical & Mechanical Services (EMS).
· The Official List: The EMS maintains an updated registry of all approved ETR models. Business owners should verify their model against this list before purchase.
Licensed Technicians: Maintenance and "fiscalization" (the initial setup of the tax memory) can only be performed by technicians or companies listed in the official EMS registry.
Other news from Cyprus
Understanding Fiscal Device Certification Obligations for Businesses in Cyprus
Cyprus
Author: Tara Nedeljković
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Types of Fiscal Devices in Cyprus
Cyprus
Author: Nikolina Basić
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Certification and Approval Procedures for Tax Mechanisms (GR)
Cyprus
Author: .....
This document is a ministerial regulatory act that establishes the legal, technical, and procedural framework for the certification, approval, and control of Fiscal Electronic Mechanisms (ΦΗΜ) used to issue tax receipts and fiscal documents in Greece. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Certification and Approval Procedures for Tax Mechanisms (EN)
Cyprus
Author: .....
This document is a ministerial regulatory act that establishes the legal, technical, and procedural framework for the certification, approval, and control of Fiscal Electronic Mechanisms (ΦΗΜ) used to issue tax receipts and fiscal documents in Greece. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Tax Electronic Marking mechanism (GR)
Cyprus
Author: ....................
This document is a technical product specification and approval notice for the CY-NET100 USB Tax Electronic Marking Mechanism, a certified fiscal device used in Cyprus to ensure legal issuance of invoices and receipts. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Tax Electronic Marking mechanism (EN)
Cyprus
Author: .........
This document is a technical product specification and approval notice for the CY-NET100 USB Tax Electronic Marking Mechanism, a certified fiscal device used in Cyprus to ensure legal issuance of invoices and receipts. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login