Cyprus Tax Department Letter: Assessments, Fines and Objections

The Tax Department (Τμήμα Φορολογίας) sends its notices by hand, by registered or ordinary letter, or electronically, to the address and e-mail in the tax register. Its online portal is Tax For All (TFA), which is gradually replacing TAXISnet — some returns are still filed in TAXISnet. Since 2026 keeping your contact details, e-mail included, up to date is your duty by law.

When a posted letter counts as served

No later than the 7th day after posting for someone living in Cyprus, and the 30th day for someone living abroad — as long as it went to the address in the register. A letter left unopened still counts.

An assessment (ειδοποίηση φορολογίας)

The Commissioner's assessment states the income and the tax, and points out your right to object. Since 1 January 2026 an objection is made in writing or electronically within 60 days of service (one served in December — by the end of February; before 2026 the limit was the end of the following month). It must:

• set out the grounds specifically and precisely, give the amount you say is right and attach the documents;
• come with your tax return if you had not filed one, and with payment of the tax as you calculate it.

Absence from Cyprus, illness or another reasonable cause can justify more time. The review can also raise the tax. If you and the Commissioner do not agree, the decision can go to the Tax Tribunal within 45 days or to the Administrative Court within 75 days.

Charges for individuals (since 2026; companies pay more)

• A return or notice filed late — €150; nothing when you met a later deadline the Commissioner announced publicly.
• Not answering a request for information within the period it gives (at least 60 days) — €300.
• Tax paid late — 5% of the tax, another 5% if still unpaid two months later, plus interest at the state's rate for late payment.

Check before you pay

• Which tax and which year is it about, and does the income match your records (rent, a sale, a pension)?
• Log in to TFA or TAXISnet yourself, never through a link in a message.

A lawyer for fines and administrative penalties can read the letter and prepare an objection in Greek within the 60 days; behind many assessments is a property sale or a new business. A camera fine is a different letter: see a Cyprus traffic camera fine.