Updated

GL-B-07

Glossary · Cyprus PR

Building permit in Cyprus - construction to approved drawings

Permission to build to approved drawings

Cyprus PR programme
01.01.2025cut-off for old VAT rules
31.12.2026deadline for old 5% applications
4permits before a separate title

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

01

What it gives

  • Right to build
  • Approved drawings
  • Legal construction
02

What we check

  • Number and date
  • Match with the contract
  • Area and floors
03

For VAT

  • Issued after 01.01.2025
  • Apply by 31.12.2026
  • Issued before 2025 - deadline passed
04

Where it is needed

  • Property check
  • Cap. 109 application
  • Future title

04 / How it works

How we check the building permit

Step 1

Request from the developer

Number, date and approved drawings.

Step 2

Check the planning permit

The planning permit and its date.

Step 3

Check against the contract

Flat, area and floor match the drawings.

Step 4

VAT calculation

We see whether the old 5% rules are available.

Step 5

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

Igor Vents

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.

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Anna Kovalevskaya, lead lawyer at BRIDGES GLOBAL
Anna KovalevskayaLead lawyer, citizenship and residency, 12 years of practice