{"id":5809,"date":"2026-06-09T08:10:24","date_gmt":"2026-06-09T08:10:24","guid":{"rendered":"https:\/\/www.gstaxconsultants.com\/?p=5809"},"modified":"2026-06-09T08:21:09","modified_gmt":"2026-06-09T08:21:09","slug":"cyprus-mandatory-electronic-rent-payments","status":"publish","type":"post","link":"https:\/\/www.gstaxconsultants.com\/ru\/cyprus-mandatory-electronic-rent-payments\/","title":{"rendered":"Cyprus: Mandatory electronic rent payments"},"content":{"rendered":"<p>Pursuant to Article 48A of the Law on the Collection of Taxes and Receipts (Law No. 4\/1978), as amended under the Cyprus Tax Reform 2026, all payments relating to immovable property located in the Republic of Cyprus, from 1 July 2026 must be made exclusively through electronic payment methods, including:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Bank transfer;<\/li>\n<li>Payment by debit or credit card; or<\/li>\n<li>Any other recognised electronic means of payment.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>This obligation applies to all physical and legal persons, irrespective of the amount of rent payable or the type of use of the immovable property.<\/p>\n<p>&nbsp;<\/p>\n<p>Property owners and tenants in Cyprus are advised to review their payment arrangements and ensure compliance with the new requirements, which come into effect on 1 July 2026. All rental payments should therefore be made through one of the approved electronic payment methods listed above.<\/p>\n<p>&nbsp;<\/p>\n<p>*Failure to comply with the above provisions may affect the deductibility of the relevant rental expense for income tax purposes.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><em>Should you need any farther clarification, please do not hesitate to contact the accounting department of Globalserve Consultants Ltd.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Pursuant to Article 48A of the Law on the Collection of Taxes and Receipts (Law No. 4\/1978), as amended under the Cyprus Tax Reform 2026, all payments relating to immovable property located in the Republic of Cyprus, from 1 July 2026 must be made exclusively through electronic payment methods, including: &nbsp; Bank transfer; Payment by [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2747,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[61],"tags":[],"class_list":["post-5809","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-articles"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/posts\/5809","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/comments?post=5809"}],"version-history":[{"count":5,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/posts\/5809\/revisions"}],"predecessor-version":[{"id":5814,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/posts\/5809\/revisions\/5814"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/media\/2747"}],"wp:attachment":[{"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/media?parent=5809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/categories?post=5809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/ru\/wp-json\/wp\/v2\/tags?post=5809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}