Sri Lanka delays revised VAT invoice format to October 2026

The Sri Lankan Inland Revenue Department (IRD) published Gazette Extraordinary No. 2500/106 on August 6, 2026, amending Gazette Extraordinary No. 2481/22 by changing its effective date from July 1, 2026, to October 1, 2026.  

The August 2026 amendment does not affect the invoice format specifications. All other matters set out in Gazette No. 2481/22 remain unchanged.  

Background 

As previously reported, Gazette No. 2463/05 introduced the prescribed VAT tax…