We address the challenging issue of how CP violation is realized in higher dimensional gauge theories without higher dimensional elementary scalar fields. In such theories interactions are basically governed by a gauge principle and therefore to get CP violating phases is a non-trivial task. It is demonstrated that CP violation is achieved as the result of compactification of extra dimensions, which is incompatible with the 4-dimensional CP transformation. As a simple example we adopt a 6-dimensional U(1) model compactified on a 2-dimensional orbifold T 2 /Z 4 . We argue that the 4-dimensional CP transformation is related to the complex structure of the extra space and show how the Z 4 orbifolding leads to CP violation. We confirm by explicit calculation of the interaction vertices that CP violating phases remain even after the re-phasing of relevant fields. For completeness, we derive a re-phasing invariant CP violating quantity, following a similar argument in the Kobayashi-Maskawa model which led to the Jarlskog parameter. As an example of a CP violating observable we briefly comment on the electric dipole moment of the electron.