Two filings, one name
The muddle arises because two different filings run under T.D.7.
| Rhythm | Deadline | Content | |
|---|---|---|---|
| Monthly filing | every month | end of the following month | payroll tax withheld |
| Annual return | once a year | see below | wages and deductions for all employees |
Both run through the Tax For All portal. Which portal is otherwise responsible for what is in the guide to Tax For All.
The deadline for 2025 is in dispute
Here we present no date as settled, because the sources contradict each other.
- Originally: 31 May 2026
- After the postponement, most sources: 30 September 2026
- A Deloitte publication: 30 November 2026
For the 2024 tax year the annual return was due on 31 March 2026, and the monthly filings for July to December 2025 fell on the same date.
Nil is a filing content
An employer who withheld no tax in a month is not exempt.
According to one of the sources we checked, at least one monthly filing plus the annual return must still be submitted. That typically affects small companies whose only employee stays below the tax-free allowance of €22,000: no payroll tax arises, the filing duty remains.
That is the same logic as with a dormant company, see the guide to the dormant company: the duty hangs on the status, not on the amount.
T.D.7 and T.D.59 are not the same
Both concern pay but run in opposite directions.
T.D.59: from the employee to the employer. It states which allowances are to be taken into account in the payroll deduction. Without it the employer grants none. Details in the guide to the T.D.59.
T.D.7: from the employer to the tax department. It reports what was paid and withheld.
What we could not substantiate
- The deadline for 2025. 30 September or 30 November 2026, depending on the source. Unresolved.
- The level of sanctions. Administrative penalties and interest are named, without an amount or a formula.
- From when the monthly filings apply. One source names the 2025 tax year as the start; we found no express confirmation.
- Whether the extension of the 2025 payroll tax deadline to 30 November is correct. One source reports it; we did not cross-check it.
With deadlines this holds more strongly than usual: the official announcement governs, not the overview quoting it. If you have to rely on it, ask somebody who answers for it: Cyprus setup from one place.
Bookkeeping: monthly means ongoing
A monthly filing rarely fails on the form. It fails because at month end somebody first has to gather what was paid.
In Volk Accountant, payroll runs in the same books as invoices and receipts. The reports show the month without anybody carrying a spreadsheet forward, and Banking holds the payment side alongside. Your accountant sees the same position through the accountant portal.
All the dates in the Cyprus year are in the overview of tax deadlines.