Ошиблись, видимо. Платили Christmas Tax, скорее всего. Он муниципальный.

Нет, налог перед Рождеством. Это слэнг, конечно. Просто муниципалитеты его выставляют с конца ноября и до Рождества.

Если Гросс больше €70,000, то, кажется, 2 раза в год подача, и аудит даже для физлиц.
В закрепах есть ссылки, и уже ранее похожие вопросы обсуждали. Я, просто, по свежим следам и памяти написал, так как недавно свою будущую ситуацию рассматривал.

Вот что мне выдал Perplexity:

Based on the current regulations in Cyprus as of January 31, 2025, individual accounts are required to be audited under certain circumstances:
Audit Requirements for Individuals
1. Self-employed individuals with annual turnover exceeding €70,000 are obliged to prepare audited financial statements.
2. Individuals whose annual income from trade/business, rents, dividends, interest, royalties, or income relating to trading goodwill exceeds €70,000 must submit audited financial statements.
Exemptions from Audit
However, recent changes have introduced exemptions for some individuals:
1. Individuals with turnover between €70,000 and €200,000, and total assets not exceeding €500,000, may opt for a limited assurance review instead of a full audit.
2. Individuals with turnover below €70,000 are exempt from preparing financial statements.
Important Considerations
• These thresholds must be met for at least two consecutive years to qualify for the exemption.
• The limited assurance review must still be conducted by a statutory auditor or audit firm.
• Individuals not required to submit audited accounts must file their personal tax returns by July 31 of the following year.
• Those required to submit audited accounts must file their personal tax returns by March 31 of the second year following the tax year.
It’s important to note that these regulations are subject to change, and individuals should consult with a qualified accountant or tax advisor to ensure compliance with the most current requirements.