Sri Lanka Inland Revenue has published a Notice to Taxpayers confirming the delayed effective date approved by the Cabinet on 3 September for amendments to impose VAT on digital services provided by non-resident entities to users in Sri Lanka. The effective date is delayed from 1 October 2025 to 1 April 2026.
---
Postponement of effective date of Imposition of VAT on the supply of digital services through electronic platform by the non-resident service providers
The Cabinet of Ministers …