Taking the economic crisis in the country into account, period of validity of Temporary VAT Registration issued on or after 01.01.2021 for import or export, which gets expired on or before 31.12.2022 as per the certificate, has been extended up to 31.12.2022.
Temporary registration is issued only to persons who engage in imports and exports of goods but not registered for permanent VAT.
Any person who wishes to obtain a temporary registration for VAT is requested to apply for temporary registration through IRD Portal e-Service facility.
Source: gov.lk
