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Sri Lanka Delays 18% VAT on Non-Resident Digital Service Providers to July 2026

  • Implementation of 18% VAT on non-resident sellers and marketplaces for B2C digital and electronic services in Sri Lanka delayed to 1 July 2026.
  • This is the third delay of the Value Added Tax (Amendment) Act No. 04 of 2025.
  • Guidance on registration, collections, and compliance will be provided next year.

Source: vatcalc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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