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Cyprus Tax Department Accepting Electronic Payment from June 2018

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The Cyprus Taxation Department has amended the date that was set for the mandatory electronic payment for pay as you earn (PAYE) income tax from March 1, 2018 to June 1, 2018.

The department announced it will only accept electronic payment for the main tax heads from June 1, 2018 through the JCCsmart service, with the changes applying specifically to PAYE covering:

  • The public sector
  • Provisional income tax
  • Corporate income tax
  • Personal income tax
  • The special contributions for the Defence of Republic on interest, dividends, and rents

The remaining tax liabilities must be paid in person at the local tax office, along with and the aforementioned categories of tax liabilities that have accrued interest or penalties.

The tax codes for the taxes affected are: 0114, 0200, 0300 (for legal and natural persons), 0602, 0603, 0604, 0612, 0613, 0614, and 0623.