Sri Lanka — Digital services registration trigger
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
- Digital services
- Status
- Enacted
- Impact
- Action required
- Effective
- 1 July 2026
- Systems
- Tax engine, E-commerce, Invoicing
- Verified
- Fetched from official source · high confidence
Correct the tax-changes record to LKR 60 million (12-month) / LKR 15 million (quarterly) for non-resident digital-service-provider VAT registration in Sri Lanka, effective 1 July 2026.
Tax engineE-commerceInvoicing
CORRECTION to the W18 report: the enacted Value Added Tax (Amendment) Act, No. 14 of 2026 (certified 30 June 2026) sets the non-resident digital-services VAT registration trigger at LKR 60 million in a trailing 12-month period OR LKR 15 million in any calendar quarter (new section 25L, Chapter IIIC, effective 1 July 2026) -- not the bill's LKR 36 million / LKR 9 million figures that W18 reported as enacted. The bill text (Bill No. 65, same section 25L as originally drafted) used 'thirty six million rupees' and 'nine million rupees'; the enacted Act replaced both figures with 'sixty million rupees' and 'fifteen million rupees' respectively before passage.