The Department of Taxation announced that non-residents must submit the Deducted at Source (DAS) Declaration and make related payments exclusively through the TFA system.
The Cyprus Tax Department announced, on 6 October 2025, detailing updated requirements for submitting the Deducted at Source (DAS) Declaration for individuals and entities not Cyprus residents.
Mandatory use of the TFA system
The main change centres on the mandatory use of the TAX FOR ALL (TFA) system. All submissions of the DAS Declaration, which covers the withholding of Income Tax and the GHS (General Healthcare System) Contribution, must now be carried out exclusively through the TFA platform.
Furthermore, corresponding payments must be processed solely via TFA after the DAS Declaration has been successfully submitted.
A significant procedural change accompanying the move to TFA is the abolition of the T.F.11 form (2019 edition). Additionally, the previous payment methods utilising codes 310 and 710 through the Tax Portal have been discontinued.
Withholding obligations for non-residents
Under Article 24 of the Income Tax Law (N.118(I)/2002), any person who enters into a contract with an individual non-resident or a company that does not conduct business within Cyprus is required to withhold and remit Income Tax and/or the GHS Contribution to the Tax Commissioner.
These income sources include:
- Intellectual property rights.
- Earnings from non-cooperative jurisdictions.
- Film rentals.
- Profits earned by professionals or artists.
- Income derived from the exploitation of the continental shelf.
Under the new regulations, the DAS Declaration must be submitted via the TFA system no later than the end of the calendar month following the month the obligation to withhold the Tax or GHS Contribution arose.
For the year 2025, specific transitional submission deadlines have been implemented:
- Declarations related to July through November 2025 must be submitted by 31 December 2025.
- The deadline for the December 2025 declaration is 31 January 2026.
