November 30 is the final date for submitting filings, notifications and notices, as well as paying any supplementary tax due, according to the Tax Department.
The deadline concerns Law 151(I)/2024 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union. It applies to deadlines concerning Cypriot constituent entities or joint ventures for the first financial year beginning between December 31, 2023, and December 30, 2024.
In an announcement supplementing its announcement of June 15, 2026, the Department says that by November 30, 2026, the 2026 filings (Form T.D.336) and (Form T.D.335), the 2026 notifications (Form T.D.332) and (Form T.D.334), and the 2026 notices (Form T.D.331) and (Form T.D.333) must be submitted. Any supplementary tax due must also be paid by the same date.
The Tax Department clarifies that if the specified filings, notifications or notices are due before November 30, 2026, or the supplementary tax must be paid earlier, no statutory administrative fines and/or interest and/or surcharges will be imposed, provided the filing or payment is made by November 30, 2026, inclusive.
Source: CNA
