Cyprus (Peppol): Overview

In Cyprus, electronic invoicing is governed under the national Law on Electronic Invoicing in Public Procurement (Law N. 89(I)/2019) and VAT legislation, transposing EU Directive 2014/55/EU into national law.

The country operates a B2G mandate requiring all contracting public authorities to receive and process structured electronic invoices for public procurement contracts exceeding standard EU procurement thresholds.

These mandatory receiving thresholds follow Directive 2014/24/EU standards set at:

• 143,000 EUR for central government supply and service contracts
• 221,000 EUR for sub-central authorities
• 443,000 EUR for utilities
• 5,538,000 EUR for public works contracts

Central public bodies became legally required to accept compliant e-invoices on April 18, 2019, while sub-central authorities and municipal entities followed on April 18, 2020.

However, there is no blanket supplier-side mandate forcing private businesses to issue e-invoices, making submission voluntary unless explicitly demanded by specific public contract terms.

For domestic B2B and B2C transactions, e-invoicing remains entirely voluntary, subject to mutual agreement between trading partners.

Description

Suppliers submitting electronic invoices to public bodies above the financial thresholds can transmit them via certified Access Points on the Peppol network or through the Cyprus Government gateway portal (gov.cy / Ariadni).

Cyprus fully implemented the European Standard on Electronic Invoicing (EN-16931) without introducing custom national extensions.

Permitted formats include Peppol BIS Billing 3.0, Universal Business Language (UBL 2.1), and UN/CEFACT Cross Industry Invoice (CII) XML.

Electronic invoices must be securely archived for a minimum statutory period of six years.

Details