Updated
GL-B-07
Glossary · Cyprus PR
Building permit in Cyprus - construction to approved drawings
Permission to build to approved drawings
01 / In 30 seconds
The short answer
- What it is
- Permission to build to approved drawings
- When it is issued
- After the planning permit
- What we check
- Number, date and match with the drawings
- Why it matters to a buyer
- Needed for a Cap. 109 permit on an off-plan property and affects the old VAT rules
02 / In plain words
What Building permit means
A building permit (Άδεια Οικοδομής in Greek) gives the right to build to approved drawings. It is issued after the planning permit, and only with it can a developer legally start construction.
A buyer of a new build needs it twice. The lawyer checks it with the drawings before any deposit so that the flat in the contract matches the approved one. It is also attached with the drawings to the Cap. 109 permit application when the property has no title yet.
The permit date affects VAT. If the planning permit was filed before 31.10.2023 and the building permit was issued after 01.01.2025 or not yet issued, an application for 5% under the old rules can be filed until 31.12.2026. If it was issued by 31.12.2024, the 15.06.2026 deadline has passed.
A simple example
A client buys an off-plan flat in Limassol. The lawyer obtains the building permit and drawings, checks the flat and attaches them to the COMM 145 application. The 2025 permit date allows the old VAT rules to apply.
When you will need the building permit
- Checking a new build before a deposit
- Matching the flat to the approved drawings
- Applying for the Cap. 109 permit
- Working out VAT under old or new rules
- Assessing the risk of a delayed title
03 / What it covers
Key facts about the building permit
What it gives
- Right to build
- Approved drawings
- Legal construction
What we check
- Number and date
- Match with the contract
- Area and floors
For VAT
- Issued after 01.01.2025
- Apply by 31.12.2026
- Issued before 2025 - deadline passed
Where it is needed
- Property check
- Cap. 109 application
- Future title
04 / How it works
How we check the building permit
Request from the developer
Number, date and approved drawings.
Check the planning permit
The planning permit and its date.
Check against the contract
Flat, area and floor match the drawings.
VAT calculation
We see whether the old 5% rules are available.
Cap. 109 pack
The permit and drawings go into the application.
05 / Key facts
What matters
01What it is
Building to drawings
The permit fixes the drawings. Deviations make it harder to get the certificate of final approval later.
02For Cap. 109
Part of the pack
If there is no title yet, the building permit and drawings are attached to form COMM 145.
03For VAT
The date decides
Issued after 01.01.2025 or not yet issued - the old 5% is available until 31.12.2026 with a planning permit filed by 31.10.2023.
04For the title
A link in the chain
Without a building permit there is no final approval, no plot division and no separate titles.
Common mistakes
Signing without approved drawings
The flat in the contract must match the drawings. The lawyer checks area, floor and number.
Ignoring the permit date when working out VAT
It decides whether the old 5% rules apply. We calculate VAT only after checking the dates.
Buying a property with unpermitted extensions
An extension outside the drawings delays final approval and the title. We check before any deposit.
06 / Expert advice

How to prepare in advance
Ask the developer for a copy of the building permit and the approved drawings of your flat. Compare them with the layout in the contract.
What we do for you. We check the building permit and drawings before any deposit and use them in the Cap. 109 application.
Igor VentsHead of real estate, Title Deed and property checks
07 / Questions
Frequently asked questions
Permission to build to approved drawings.
After the planning permit.
So that the flat in the contract matches the approved one and a separate title can be issued later.
Yes, if there is no title yet: the permit and drawings are attached to form COMM 145.
If issued after 01.01.2025 or not yet issued, the old 5% rules are available until 31.12.2026 with a planning permit filed by 31.10.2023.
Deviations block the certificate of final approval and therefore the separate title.
Cyprus PR glossary
- Cyprus PR programme →
- Cyprus PR
- ARC (Cyprus alien registration)
- Form MIP2
- Cyprus residence card
- Cyprus PR criteria
- Cyprus Migration Department
- Secure annual income
- Dependent students 18-25
- Cyprus PR monitoring
- Cyprus Department of Lands and Surveys
- Title deed in Cyprus
- DLS search certificate
- Encumbrance in Cyprus
- Separate title deed in Cyprus
- Developer mortgage in Cyprus
- Reservation agreement in Cyprus
- Sale contract in Cyprus
- Contract deposit in Cyprus
- Specific performance law
- Direct title issue to the buyer
- Cyprus transfer fees
- Division permit
- First sale from a developer
- Resale property in Cyprus
- 18-month new building rule
- Commercial property for Cyprus PR
- Short-term rental licence
- VAT on Cyprus property
- Reduced 5% VAT on housing
- Cyprus tax identification code
- Cyprus stamp duty
- Cyprus capital gains tax
- Special defence contribution
- Cyprus non-dom status
- GESY health contribution
- Cyprus tax residency
- Cyprus income tax
- €300,000 investment for Cyprus PR
- Investment in a Cyprus company
- Investment in a Cyprus fund
- Cyprus PR government fees
- Source of funds for Cyprus PR
- Cyprus bank account
- Family members in Cyprus PR
- Apostille for Cyprus
- Certifying officer in Cyprus
- Citizen Service Centre (KEP)
- Sworn translator in Cyprus
- Police clearance for Cyprus
- Plan A health insurance
- Power of attorney for Cyprus
- Income affidavit
- Non-employment declaration
- Medical tests for Cyprus PR
- Cyprus citizenship by residence
- All terms →
INITIAL ASSESSMENT
Tell us what outcome your family needs
We will design a solution for your case, choose the country and the right status, and take the whole process through to the result.
