Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
  1. Dashboard
  3. Sri Lanka

Sri Lanka e-Invoicing

Updated 4 May 2026

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Sri Lanka

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Sri Lanka is phasing in its National e-Invoicing System through the Inland Revenue Department, with selected export-oriented VAT-registered businesses now transmitting invoice data to RAMIS in real time via a secure Web API under Notice SEC/PN/VAT/2026-03. B2G and B2C reporting is planned under the same framework.

Sri Lanka e-Invoicing Overview

B2B
phased
Sri Lanka's National e-Invoicing System is being rolled out by the Inland Revenue Department (IRD) under the National Budget 2026. Following a pilot, selected export-oriented VAT-registered persons now transmit VAT invoice and schedule data directly from their ERP systems to the Revenue Administration Management Information System (RAMIS) in real time via a secure Web API, as set out in Notice SEC/PN/VAT/2026-03 . Garment export, tea export and tea manufacturing entities are already integrated. Full Web API integration is expected by the end of 2026.
B2G
planned
B2G supplies are administered under the same RAMIS-based reporting framework run by the IRD . The phased rollout in Notice SEC/PN/VAT/2026-03 is defined by taxpayer type (export-oriented enterprises first, then all VAT-registered persons) rather than by customer, so no distinct B2G timeline has been set.
B2C
planned
B2C supplies fall within the same real-time VAT reporting framework operated by the Inland Revenue Department through RAMIS, since transmitted schedules cover output tax including exempted supplies (Schedule 01) and zero-rated supplies (Schedule 07). No separate B2C deadline has been published.

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Sri Lanka

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor

Implementation Timeline(4 events)

Key mandate dates. Select a date for detail, or show all updates below.

Inland Revenue (Amendment) Bills Tabled
1 October 2025
Legislative
Inland Revenue (Amendment) Bills and accompanying budget documents were tabled before Parliament, foreshadowing VAT modernisation supported by an electronic invoicing programme administered by the Inland Revenue Department .
Budget 2026 Confirms e-Invoicing Programme
10 November 2025
Legislative
The Budget 2026 speech confirmed the introduction of a mandatory e-invoicing programme as part of VAT modernisation, with subsequent rollout details to be published by the Inland Revenue Department .
Tea Broker Data Transmission via RAMIS Begins
1 May 2026
Pilot phase
Invoice records together with credit and debit note records issued by tea brokers on behalf of tea suppliers and producers, for supplies made through the Colombo Tea Auction, began transmitting automatically to RAMIS, as confirmed in Notice SEC/PN/VAT/2026-03 .
IRD Confirms Web API Live for Selected Export Sectors
4 May 2026
B2B
The Inland Revenue Department issued Notice SEC/PN/VAT/2026-03 , confirming that selected garment export, tea export and tea manufacturing entities are already integrated with the Web API and transmitting VAT invoice and schedule data (Schedules 01, 04 and 07) to RAMIS in real time. The rollout proceeds in two phases, export-oriented enterprises first and then all VAT-registered persons, with full Web API integration expected by the end of 2026.

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

CTC Model
Real-time reporting
Continuous Transaction Control through real-time reporting. VAT-registered persons transmit invoice and schedule data directly from their ERP systems to the Inland Revenue Department's RAMIS via a secure Web API 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.
Network
Real-time reporting
Standards
Web API real-time transmission from taxpayer ERP to RAMIS

Technical Formats

Not yet specified

Detailed exemptions, penalties and cross-border rules for Sri Lanka are not yet published. The official sources have the latest detail.

Official Sources

  • ird.gov.lkOfficial site
Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • BangladeshPhased
  • IsraelPhased
  • MalaysiaPhased
  • NepalPhased

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. Sri Lanka's National e-Invoicing System is being rolled out by the Inland Revenue Department (IRD) under the National Budget 2026. Following a pilot, selected export-oriented VAT-registered persons now transmit VAT invoice and schedule data directly from their ERP systems to the Revenue Administration Management Information System (RAMIS) in real time via a secure Web API, as set out in Notice SEC/PN/VAT/2026-03 . Garment export, tea export and tea manufacturing entities are already integrated. Full Web API integration is expected by the end of 2026.

B2G e-Invoicing in Sri Lanka is planned for future implementation. B2G supplies are administered under the same RAMIS-based reporting framework run by the IRD . The phased rollout in Notice SEC/PN/VAT/2026-03 is defined by taxpayer type (export-oriented enterprises first, then all VAT-registered persons) rather than by customer, so no distinct B2G timeline has been set.

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.

Continuous Transaction Control through real-time reporting. VAT-registered persons transmit invoice and schedule data directly from their ERP systems to the Inland Revenue Department's RAMIS via a secure Web API 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.

B2C e-Invoicing in Sri Lanka is planned for future implementation. B2C supplies fall within the same real-time VAT reporting framework operated by the Inland Revenue Department through RAMIS, since transmitted schedules cover output tax including exempted supplies (Schedule 01) and zero-rated supplies (Schedule 07). No separate B2C deadline has been published.