"An individual carrying on a business is exempt from the obligation to maintain accounting books and records and prepare audited financial statements if his/her annual gross income does not exceed the amount of €70.000 (including business income)." - вот полная цитата.

Вот вся секция. Все виды доходов здесь подразумевают какое-то отношение к ведению бизнеса, совершенно не обязательно на Кипре. Это могут быть дивиденды от иностранной компании. И individual carrying on a business тут - это не self-employed (он везде так и пишется), как мне кажется, а "лицо, ведущее бизнес" (то есть попадающее под требования раздела про аудит). И вот если доход меньше 70к, то они от такой обязанности освобождены.

Maintenance of Accounting Books and Records Every person (individual, company or partnership) deriving income from the following sources: i. Profits or other benefits from any business; or ii. Dividends, interest or discounts; or iii. Income from leasing, intellectual property rights, patent rights or other profits arising from ownership; or iv. Trade goodwill is obliged to: • Issue receipts and invoices, as specified by relevant Regulations. Invoices should be issued within 30 days from the date of the transaction unless a written approval has been obtained by the Commissioner for the purpose of issuing the invoices at a later date. In case where invoices are not issued within the prescribed deadline, a penalty of €100 per month will be imposed. • Maintain accounting books and records and prepare financial statements that are audited in accordance with acceptable auditing standards, by a person that is eligible to act as an auditor of a company in accordance with the Companies Law. • Update its accounting books and records within four months from the date of the transactions. In the case where accounting books and records are not updated within the prescribed deadline, a penalty of €100 per quarter will be imposed. An individual carrying on a business is exempt from the obligation to maintain accounting books and records and prepare audited financial statements if his/her annual gross income does not exceed the amount of €70.000 (including business income). Accounting books and records should be kept for a period of at least six years.

Если мне склероз не изменяет, в TaxisNet на первой странице декларации есть вопрос про 70 000, и если выбираешь "больше 70 000" оно говорит "обратитесь к аудитору". Как только откроют для физ.лиц за 19-й год я проверю и отпишусь. :)

Окей, буду знать. :)