Persons who wish to transfer a vehicle to Cyprus from an EU country are required to furnish proof of residence outside the Republic for 12 consecutive months prior to the transfer of their normal residence. They must also present evidence of an intention to become permanently established in the Republic.
The requirements for the granting of relief from excise duty when transferring a vehicle to Cyprus are explained below.
The person making the transfer must have owned and used the vehicle at his place of normal residence for at least six months prior to the transfer of the normal residence to the Republic of Cyprus.
The vehicle must have been acquired under the general conditions of taxation applicable in the Member State from which it is transferred and must not have qualified for any relief from or refund of any duty, excise duty or VAT (as evidenced, for example, by production of the invoice and receipt for the purchase of the vehicle).
The vehicle must arrive in the Republic within 12 months of the date of the transfer to Cyprus of the normal residence of the person affecting the transfer.
Each person may transfer only one vehicle, and the person making a transfer must hold a valid driving license. The vehicle may not be sold, placed for sale, hired out or commodated (loaned without payment) without the prior approval of the Director of the Department of Customs and Excise.
In order to qualify for relief from excise duty, the person transferring the vehicle must produce the following documents:
Certificates pertaining to the registration of the vehicle (vehicle insurance, the purchase invoice, the certificate of ownership, the receipt for the purchase),the loading list receipt,a valid driving license and documents which give proof of the country of normal residence supporting evidence relating to the country of normal residence (income tax statements, social insurance statements, employment letters, etc.).
Persons who wish to affect a transfer are advised to contact the Department of Customs and Excise for detailed information .A person who transfers a vehicle to Cyprus in accordance with the requirements set out above must go to the customs station within 24 hours of the arrival of the vehicle (excluding non-working days) to settle the customs procedure for the relief from excise duties.
A person who affects a transfer should contact the Road Traffic Department for information about the provisions on vehicle registration tax and road tax. It should be noted that the registration tax and road tax vary according to engine size. In order to be registered in Cyprus, a vehicle being transferred by a European citizen must be given a technical inspection by a private technical inspection centre before undergoing the relevant inspection by a state Technical Inspection Centre. After the vehicle has passed both of the technical inspections it can be registered in accordance with the relevant legislation. In addition, in order to qualify for registration in the Republic, a private motor car or a goods vehicle with a gross weight not exceeding three tonnes must be under five or four years old, respectively, on the date of its arrival in the Republic or, if it has not been registered, have been purchased as new later, respectively, than five or four years previously.
Left-hand drive vehicles may be registered provided that the applicant has owned the vehicle for at least 180 days before its arrival in Cyprus and resided abroad for more than five years before his arrival in Cyprus.
Private motor vehicles and motor cycles of EU citizens intending to become established in Cyprus are subject to excise duties when the engine size exceeds 100 cc.
The existing legislation is to be amended, and the restrictions stated above will be lifted for vehicles which have been registered and used for the first time in a Member State of the European Union.
The driving license: There is currently no common driving license for the countries of the European Union. However, there are EU directives which specify the information that must be provided in the driving license issued by the countries of the EU. Cyprus accepts the driving licenses of all member countries of the EU. Nationals of other EU countries who are living in Cyprus may convert their driving license to a Cyprus license. In such a case, the old license is returned to the competent authorities of the country which issued it.
Useful Contacts:
- Department of Customs and Excise: Tel. 00357 - 22601657 and 00357- 22601658.
- Road Traffic Department: Tel. 00357 - 22807117 |