Cyprus
Quarterly, invoice date.
Cyprus is 19%. The period follows the invoice, not the day the money lands. Unless you are on cash VAT.
Issue the invoice. The 19% sits on that date. Quarterly clock. Reverse charge on EU B2B when it applies.
What you snap
Till receipts still cut purchase VAT for the same period. Fuel and materials are not lost if you snap them the day you buy.
The handoff
Sales VAT, purchase VAT, net to pay. Hand the period to the accountant. They file.