During the first six months of 2025, the filing of the Employer’s Tax Declarations (Form TD7) and the payment of the relevant PAYE will be done on a monthly basis through the TFA system.

Until TFA becomes available, the following apply:

• The filing of the annual Form TD7, will be made through the TAXISnet system.
• The monthly payments of PAYE will be processed through the Tax Portal.

Once TFA becomes available, the following will apply:

• The submission of the annual Form TD7 and the payment of the relevant PAYE will be made exclusively through the TFA.
• For year 2025 and onwards, the submission of monthly Forms TD7 will be mandatory (in addition to the annual TD7 Returns).
• All twelve-monthly Forms TD7 for the year 2025 will need to be submitted through the TFA, even for the months for which the payment of the PAYE was processed through the Tax Portal.
• The Tax Identification Number (TIN) of each employee will be required for the submission of the monthly TD7 Return.

The date of commencement of submission of the TD7 Return and payment of withheld Tax and Contributions through the TFA, will be announced by the Cyprus Tax Department.

Our payroll team is at your disposal to provide additional clarifications on the subject matter.