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Sri Lanka Inland Delays Imposition of VAT on Digital Services Provided by Non-Residents

|Approved Changes|Sri Lanka
Sri Lanka

According to a press briefing on Cabinet decisions taken on 3 September 2025, Sri Lanka's Cabinet has approved a revision of the effective date for amendments to impose VAT on digital services provided by non-resident entities to users in Sri Lanka. Originally to apply from 1 October 2025, the Cabinet has approved a delay to 1 April 2026 in order to give non-resident providers additional time to prepare.

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Press briefing of Cabinet Decision taken on 2025-09-03 (Subject to Confirmation a…

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