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Sri Lanka e-Invoicing
Last reviewed 2 official sources
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Sri Lanka is phasing in a National e-Invoicing System run by the Inland Revenue Department. Selected export-oriented VAT-registered businesses already send invoice and schedule data from their ERP systems to RAMIS in real time through a Web API, and a Gazette-specified VAT tax invoice format has applied since 1 October 2026.
Previous
6 August 2026B2B
Tax invoice format moved to 1 October 2026
Latest
1 October 2026B2B
Specified VAT tax invoice format takes effect
Sri Lanka e-Invoicing Overview
B2B
phased
The Inland Revenue Department (IRD) began the programme with a pilot for a selected group of VAT-registered persons. Under Notice SEC/PN/VAT/2026-03 of 4 May 2026 , selected garment export, tea export and tea manufacturing entities are already integrated and transmit VAT invoice and schedule data to the Revenue Administration Management Information System (RAMIS). Phase 1 extends this to export-oriented enterprises and Phase 2 to all VAT-registered persons. No date has been set for either phase, and the IRD expects full Web API integration by the end of 2026. Persons approved before 1 July 2026 to integrate their ERP systems with RAMIS, with integration completed by 31 December 2026, may omit the YYMMM_QQQQ_ prefix from tax invoice numbers under Circular SEC/2026/E/03 .
B2G
planned
B2C
planned
No B2C e-invoicing date has been published. The Budget Speech 2026 describes a third phase in which the e-invoice system is deployed through point-of-sale machines to record transactions in real time. Section 64B of the VAT (Amendment) Act, No. 14 of 2026 requires registered persons to use secured point-of-sale machines within three months of a date still to be prescribed by regulations; the Commissioner-General will issue the machine specifications separately.
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Implementation Timeline(9 events)
Key mandate dates. Select a date for detail, or show all updates below.
Budget Speech 2026 sets out a phased e-invoicing plan
7 November 2025
Legislative
Tax invoice format specified
17 November 2025
B2B
Revised tax invoice specification issued
27 March 2026
B2B
Gazette Extraordinary No. 2481/22 re-specified the tax invoice to be issued by every registered person from 1 July 2026, requiring nine-digit TINs for supplier and purchaser and making telephone numbers optional. The earlier format under Gazette No. 2463/05 stayed optional until it was rescinded from 1 July 2026.
IRD confirms Web API live for selected export sectors
4 May 2026
B2B
The IRD issued Notice SEC/PN/VAT/2026-03 , confirming that selected garment export, tea export and tea manufacturing entities transmit VAT invoice and schedule data (Schedules 01, 04 and 07) to RAMIS in real time. The rollout proceeds in two phases, export-oriented enterprises and then all VAT-registered persons.
Circular links invoice numbering to Web API integration
20 May 2026
B2B
VAT (Amendment) Act, No. 14 of 2026 certified
30 June 2026
Legislative
Specified tax invoice format takes effect
1 October 2026
B2B
Tax invoices must now follow the specification in Annexure I of Gazette Extraordinary No. 2481/22 : the title "TAX INVOICE", supplier and purchaser details including TINs, and a structured invoice serial number. The rule governs invoice content and does not prescribe a structured e-invoice file format.
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Compliance Regime
Tax Authority
CTC Model
Real-time reporting
Continuous Transaction Control through real-time reporting. VAT-registered persons integrated with the Web API transmit invoice and schedule data directly from their ERP systems to the Inland Revenue Department's RAMIS as invoices are issued. There is no pre-clearance; records sent through the Web API cannot be amended or deleted, and corrections must be made by issuing a tax credit or debit note. Supplier-submitted Schedule 01 and Schedule 04 data is auto-populated into the purchaser's Schedule 02 and Schedule 04 for review and approval before input tax is claimed. The IRD plans to add pre-population of import data (Schedule 03) and export data (Schedule 06) using Sri Lanka Customs data.
Standards
Web API real-time transmission from taxpayer ERP to RAMIS
Record-keeping & Reporting
Archiving
Duplicate tax invoices retained for 5 years after the end of the taxable period in which they were issued (VAT Act s.20(4))
Technical Formats
Not yet specified
Penalties
Failure to furnish valid tax invoices
From 1 July 2026, failing to furnish valid tax invoices as required under section 21 is an offence under section 67 of the VAT Act. For offences committed on or after 1 October 2025, conviction after summary trial before a Magistrate carries a fine of up to LKR 1,000,000, imprisonment of up to six months, or both, as set out in the IRD notice on the VAT (Amendment) Act, No. 14 of 2026 .
Latest Update
Technical Update
1 Oct 2026Specified VAT tax invoice format takes effect
Tax invoices issued by VAT-registered persons must now follow the specification in Annexure I of Gazette Extraordinary No. 2481/22, including the title "TAX INVOICE", supplier and purchaser TINs and a structured serial number. The rule governs invoice content and does not prescribe a structured e-invoice file format.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Sri Lanka
Sri Lanka is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is planned for future implementation.
B2B e-Invoicing in Sri Lanka is in a phased rollout. The Inland Revenue Department (IRD) began the programme with a pilot for a selected group of VAT-registered persons. Under Notice SEC/PN/VAT/2026-03 of 4 May 2026 , selected garment export, tea export and tea manufacturing entities are already integrated and transmit VAT invoice and schedule data to the Revenue Administration Management Information System (RAMIS). Phase 1 extends this to export-oriented enterprises and Phase 2 to all VAT-registered persons. No date has been set for either phase, and the IRD expects full Web API integration by the end of 2026. Persons approved before 1 July 2026 to integrate their ERP systems with RAMIS, with integration completed by 31 December 2026, may omit the YYMMM_QQQQ_ prefix from tax invoice numbers under Circular SEC/2026/E/03 .
Sri Lanka supports the following e-Invoice formats: Not yet specified.
Sri Lanka uses the following e-Invoicing standards: Web API real-time transmission from taxpayer ERP to RAMIS. Archiving requirement: Duplicate tax invoices retained for 5 years after the end of the taxable period in which they were issued (VAT Act s.20(4)).
Continuous Transaction Control through real-time reporting. VAT-registered persons integrated with the Web API transmit invoice and schedule data directly from their ERP systems to the Inland Revenue Department's RAMIS as invoices are issued. There is no pre-clearance; records sent through the Web API cannot be amended or deleted, and corrections must be made by issuing a tax credit or debit note. Supplier-submitted Schedule 01 and Schedule 04 data is auto-populated into the purchaser's Schedule 02 and Schedule 04 for review and approval before input tax is claimed. The IRD plans to add pre-population of import data (Schedule 03) and export data (Schedule 06) using Sri Lanka Customs data.
Sri Lanka has penalties for e-Invoicing non-compliance. Failure to furnish valid tax invoices: From 1 July 2026, failing to furnish valid tax invoices as required under section 21 is an offence under section 67 of the VAT Act.
B2C e-Invoicing in Sri Lanka is planned for future implementation. No B2C e-invoicing date has been published. The Budget Speech 2026 describes a third phase in which the e-invoice system is deployed through point-of-sale machines to record transactions in real time. Section 64B of the VAT (Amendment) Act, No. 14 of 2026 requires registered persons to use secured point-of-sale machines within three months of a date still to be prescribed by regulations; the Commissioner-General will issue the machine specifications separately.