Sri Lanka's 2026 VAT amendment is Bill No. 65, enacted as Act No. 14 of 2026
This page records one dated change. For the rules in Sri Lanka as they stand today, see the Sri Lanka guide →
- Jurisdiction
- Sri Lanka
- Tax
- VAT
- Change type
- Update
- Status
- In force
- Impact
- FYI
- Effective
- 30 June 2026
- Authority
- Inland Revenue Department, Sri Lanka
- Systems
- Tax engine, Reporting
- Verified
- Fetched from official source · high confidence
Anyone citing the 2026 Sri Lankan VAT amendment in a filing, an advice note or a compliance system, where the instrument number has to be right.
Correct the instrument identifier on all three W18 Sri Lanka VAT entries from 'Bill No. 31' / LK-OTHER-NO31-2026 to Bill No. 65, and record the enacted instrument as Value Added Tax (Amendment) Act, No. 14 of 2026 (certified 30 June 2026, gazetted 3 July 2026).
Tax engineReporting
CORRECTION to the W18 report's instrument identity for all three Sri Lanka VAT entries: the correct bill number is Bill No. 65 (Parliament of Sri Lanka bill G6427, published in the Gazette 29 April 2026, presented to Parliament 19 May 2026), not 'Bill No. 31' as W18's sources and instrument id (LK-OTHER-NO31-2026) stated. The bill was enacted as the Value Added Tax (Amendment) Act, No. 14 of 2026, certified by the Speaker on 30 June 2026 and published as a Supplement to Part II of the Gazette of the Democratic Socialist Republic of Sri Lanka on 3 July 2026 (Legal Draftsman's reference L.D.-O 33/2025).
What changed in detail
The instrument is Bill No. 65 — Parliament of Sri Lanka bill G6427, published in the Gazette on 29 April 2026 and presented to Parliament on 19 May 2026.
It was enacted as the Value Added Tax (Amendment) Act, No. 14 of 2026, certified by the Speaker on 30 June 2026 and published as a Supplement to Part II of the Gazette of the Democratic Socialist Republic of Sri Lanka on 3 July 2026. The Legal Draftsman’s reference is L.D.-O 33/2025.
Earlier coverage identified it as “Bill No. 31”, which is a different instrument.
What it means
An instrument number is the handle everything else hangs off — the citation in an advice note, the lookup in a legal database, the reference in a filing. A wrong one is not a cosmetic error; it sends the next person to the wrong document, or to no document at all, and they generally conclude the underlying fact is unreliable rather than that the reference is.
Both substantive changes carried by this Act are recorded separately: the digital-services registration trigger and the unchanged general threshold.
Proof
Act, No. 14 of 2026 L.D.- O 33/2025 [Certified on 30th of June, 2026] Short title Amendment of section 2 of the Act, No.14 of 2002 Amendment of section 5 of the principal enactment.
Source snapshot of the official page. Open full size ↗Sources
- Value Added Tax (Amendment) Act, No. 14 of 2026 -- cover page: '[Certified on 30th of June, 2026]', 'Published as a Supplement to Part II of the Gazette ... of July 03, 2026', 'L.D.- O 33/2025'
- Value Added Tax (Amendment) Bill -- cover page: '[Bill No. 65]', 'Published in the Gazette on April 29, 2026', 'Presented ... on 19th of May, 2026'
- Bill details page for bill G6427 -- 'Value Added Tax (Amendment)', presented 2026-05-19, Speaker endorsed 2026-06-30