Monthly Employer’s Tax Declaration through TFA

During the first half of 2025, the filing of Employer’s Tax Declarations (Form TD7) and the payment of the corresponding PAYE will transition to a monthly process through the Tax For All (TFA) system.

Current Process (until TFA becomes available):

• The annual Form TD7 must be filed via the TAXISnet system.
• Monthly PAYE payments must be processed through the Tax Portal.

New Process (once TFA becomes available):

• The submission of the annual Form TD7 and the payment of PAYE will be conducted exclusively through TFA.
• From 2025 onwards, the submission of monthly Forms TD7 will be mandatory, in addition to the annual TD7 Return.
• All twelve monthly Forms TD7 for 2025 must be submitted via TFA, even for months where PAYE payments were processed through the Tax Portal.
• A Tax Identification Code (TIC) for each employee will be mandatory for the submission of the monthly TD7 Return.

The Cyprus Tax Department will announce the official commencement date for the submission of TD7 Returns and PAYE payments through TFA.

Additionally, the Cyprus tax authorities have released a set of Q&As (only in Greek), providing further clarifications on the matter.

PGE&Co remains at your disposal for any clarifications and for further assistance that might be needed on this or on any other matter.