Sri Lanka: Postponement of implementation of VAT on services supplied through electronic platforms by nonresident providers
Implementation postponed until April 1, 2026, pending parliamentary approval
The Inland Revenue Department (IRD) issued a notice (dated October 1, 2025, and published October 8, 2025) announcing the postponement of the implementation of value added tax (VAT) on supplies of services through electronic platforms by nonresident providers until April 1, 2026, pending parliamentary approval.
Read an October 2025 report prepared by the KPMG member firm in Sri Lanka