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The bank account for Cyprus tax refunds: form T.D.2008

The Tax Department pays a refund only into the bank account held in its register, and that account is registered or changed with form T.D.2008 sent through Tax For All. From 5 October 2026 the request is accepted only after signing in with CY Login. This is what the form asks, what to attach, and when the refund from a 2025 return arrives.

Checked against its sources on 25 September 2026

Who this is for

You need this if

  • Your 2025 return shows a refund — your employer withheld more than the tax due, or you paid more in advance — and the department has no IBAN for you, or an old one.
  • You have changed banks or closed the account the department knows.
  • Your return has been assessed with a refund and no money has arrived.

You do not need this if

  • You want to change your address, telephone, email or representative. That is the Profile in Tax For All, or form T.D.2003 — not T.D.2008.
  • You are an entity that objectively cannot obtain CY Login. That is form T.D.2008-S, signed and sent through Tax For All without CY Login. It does not cover someone who simply has not set up CY Login yet.
  • Your return leaves tax to pay rather than to get back. Then the question is how to pay the balance.

What to prepare

  • A CY Login account that has been verified: the department’s guide requires a verified account for signing in to Tax For All through CY Login.
  • Access to your own taxpayer account in Tax For All, linked to your tax identification code.
  • An IBAN certificate from your bank showing the bank’s name, the account holder and the IBAN. The account has to be in the name of the person the refund is paid to.
  • The account’s SWIFT/BIC code.
  • Form T.D.2008, 2026 version, downloaded from the department’s forms page.

Steps

  1. 1

    Check what the department holds now

    The 2025 return in TAXISnet shows, under “IBAN/SWIFT code for tax refunds”, the IBAN and SWIFT code held in the Tax Department’s register. They are only displayed there: the return cannot change them. If they are missing or out of date, carry on below before you expect a refund.

  2. 2

    Sign in to Tax For All with CY Login

    From 5 October 2026 an IBAN request counts only if it is sent after signing in to Tax For All with CY Login, the government login formerly called Ariadni. On taxforall.mof.gov.cy choose Login → CY Login → log in through CY Login; your CY Login account must be verified. The department’s own guide lists why a login can fail although the tax number is valid: personal details that need correcting, no tax number, more than one tax number, an unverified CY Login account, or signing in through eIDAS. CY Login problems go to tfa-cyloginsupport@tax.mof.gov.cy; any other trouble getting into Tax For All to the call centre on 17700 or hq@tax.mof.gov.cy.

  3. 3

    Get the IBAN certificate from your bank

    Ask your bank for the IBAN certificate: it must show the bank’s name, the name of the account holder and the IBAN. The account must belong to the person who is to be paid. The form’s printed text also mentions an extract of a bank statement, but its instructions and the announcement of 22 September 2026 ask for the certificate issued by the bank.

  4. 4

    Fill in T.D.2008 on screen

    Open the 2026 form and fill it in electronically. Part A: your name and tax identification number. Part B: the account holder’s name, the bank from the drop-down list, the country where the account is held, the IBAN and the SWIFT/BIC. The list includes an entry for banks outside Cyprus. Part C is only for someone who wants VAT refunds paid into a different account. The authorisation stays valid until you send a newer one. The Greek form and the announcement ask only for the form completed electronically, and it has no signature box; the English version also says to print, sign and scan it, which is the wording of the T.D.2008-S procedure.

  5. 5

    Send it from the Tax For All inbox

    In Tax For All choose Inbox → New Message. What is your enquiry about? “Forms”. Select your topic: “Bank Account Number – IBAN (T.D. 2008)”. Does your enquiry relate to a specific tax account? “No”. In the message field write “Registration/Amendment of Bank Account Number”. Attach the completed T.D.2008 and the IBAN certificate and choose Send Message.

  6. 6

    Check that the change went through

    The department’s IBAN page promises an email once the change is made only on the T.D.2008-S route; for a request sent after a CY Login sign-in it mentions no confirmation, and it publishes no processing time for either. The account the department holds is the one shown in the 2025 return in TAXISnet.

  7. 7

    File the return and wait for the assessment

    A refund of direct tax — income tax, defence contribution, GESY — is paid automatically into the registered account, 7 to 10 working days after the return is assessed. There is nothing else to apply for. Assessments are currently sent by post; to see where the return stands, open TAXISnet → Submit/View Returns → View (tax returns history) and look at the Status column.

  8. 8

    If the refund does not come, or comes short

    The department names two reasons. Either the IBAN on record is wrong, inactive or missing, or the refund was issued and used, wholly or in part, to pay other debts to the department. A set-off shows in the Tax Portal under Statement of Payments. Art. 39Α(2) of law 4/1978 allows the Commissioner to deduct overdue tax and contributions from any refund, oldest debts first.

Time, money, deadlines

Form
T.D.2008, 2026 versionUploaded in September 2026 in Greek and English, with T.D.2008-S for entities that cannot obtain CY Login.
Only route from 5 October 2026
Tax For All, signed in with CY LoginAnnouncement of 22.09.2026: requests not made after a CY Login sign-in, by email for example, are rejected.
Attachment
IBAN certificate from the bankThe account must be held in the name of the person to be paid.
When a direct-tax refund is paid
7–10 working days after assessmentAutomatically, into the account registered with the department.
Interest on a refund of withheld or advance tax
the public default rateArt. 35(1): the rate for the months concerned (3.50% a year in 2026), from four months after the filing deadline or the day you filed, whichever is later; counted in completed months, art. 35(5). For a 2025 refund those months fall mostly in 2027, whose rate has not been set yet.
Time limit for claiming a refund
6 yearsFrom the end of the tax year concerned, art. 35(3) of law 4/1978.
GESY refunded by the Tax Department
self-assessed GESY, or income over €180,000The official guide to the 2025 return: the department refunds GESY paid to it by self-assessment, or where total income exceeds €180,000.

Where people go wrong

  • Emailing T.D.2008 after 5 October 2026. The department rejects any IBAN request not made after a CY Login sign-in.
  • Expecting the return to update the account. The return shows the registered IBAN and cannot change it.
  • Registering an account in someone else’s name. It has to be in the name of the person the refund is paid to.
  • Sending the form without the IBAN certificate. The instructions and the announcement ask for both, and the certificate has to be the one the bank issues.
  • Reaching for T.D.2008-S because CY Login is not set up yet. The exception is only for entities that objectively cannot obtain it.
  • Answering “Yes” to the question whether the request relates to a specific tax account. The instructions say “No”.
  • Filling in Part C out of habit. It is only for a separate VAT refund account.
  • Writing the refund off before checking Statement of Payments in the Tax Portal. A set-off against another debt is one of the two reasons the department gives for a refund that did not arrive.

Anything marked “practice” is what the department does in the office, not a rule you can hold it to. Rules carry a source.

Forms and portals

Questions

How do I register or change the bank account for Cyprus tax refunds?

Fill in form T.D.2008 (2026 version) electronically, get an IBAN certificate from your bank, sign in to Tax For All with CY Login and send both from Inbox → New Message, choosing “Forms”, the topic “Bank Account Number – IBAN (T.D. 2008)” and “No” to the question about a specific tax account. The department publishes no processing time; the IBAN it holds shows in your 2025 return in TAXISnet.

Can I still send T.D.2008 by email?

Not from 5 October 2026. The Tax Department announced on 22 September 2026 that IBAN requests will be accepted only through Tax For All after signing in with CY Login, and that requests made any other way, email included, will be rejected. The only exception, form T.D.2008-S, is for entities that objectively cannot obtain CY Login.

How long does a tax refund take in Cyprus?

The department says a direct-tax refund — income tax, defence contribution, GESY — is paid automatically 7 to 10 working days after the return is assessed, into the account registered with it. How long the assessment itself takes after filing is not published. If the refund is delayed long enough, art. 35(1) of law 4/1978 adds interest at the public default rate.

My return was assessed with a refund but I received less, or nothing. Why?

Either the IBAN on record is wrong, inactive or missing, or the refund was used to pay another debt you owe the department — the law allows the Commissioner to set it off, oldest debt first. The Tax Portal shows any set-off under Statement of Payments; if the IBAN is the problem, send a new T.D.2008.

Can the refund go to a bank account outside Cyprus?

The form allows for it: its bank list has an entry for banks outside Cyprus and a field for the country where the account is held, alongside the IBAN and SWIFT/BIC. The account must still be in the name of the person being paid, and the IBAN certificate has to come from that bank.

Sources

What next

Filing the 2025 return in TAXISnetThe refund comes out of the return: filing it right is the first step.Changing your details with the Tax DepartmentAddress, email, surname or representative: the Profile in Tax For All and form T.D.2003.Which portal for whatTAXISnet, Tax For All, the Tax Portal and CY Login, and what each one is for.Paying the balance insteadIf the return leaves tax to pay: the Tax Portal, the payment reference code and the deadline.

This is a description of a public procedure, not advice on your own affairs. Where your case has a wrinkle, the Tax Department’s district office answers on it directly.