Sri Lanka
LKVAT-registered persons issue tax invoices to other registered persons and report invoice-level detail in VAT return schedules in the Inland Revenue Department's RAMIS system, which suppliers can also feed through a web API.
Guide reviewed .
Invoicing and electronic documents
RAMIS e-Services (VAT returns and schedules)
The Inland Revenue Department's online system for VAT returns. Online submission is mandatory for taxable periods from 1 July 2025. Invoice-level schedules sit alongside the return.
Online VAT return with schedules · Official source: Inland Revenue Department · Value Added Tax (VAT)
VAT invoice web API
Suppliers can submit invoices to RAMIS through a web API. A valid invoice is recorded in the supplier's Schedule 1 and at the same time in the buyer's Schedule 2, where the buyer reviews it before claiming input tax. Credit and debit notes go to Schedule 4. This is reporting to the tax authority, not delivery to the buyer.
Invoice data submitted by authenticated API call · Official source: Inland Revenue Department · how to submit invoices via the web API
Peppol
Sri Lanka has no national Peppol Authority on OpenPeppol's list, so OpenPeppol acts as the authority.
Peppol BIS Billing, where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
Sri Lanka has no e-invoicing obligation in the sources reviewed. The live electronic duty is VAT reporting: returns are filed online, with invoice-level schedules in RAMIS. Suppliers can feed those schedules through the VAT web API. Their buyers then confirm the matching purchase records before they claim input tax.
Peppol can carry invoices between trading partners who agree to use it, but it does not file anything with the Inland Revenue Department.
Legal guide
B2B · tax invoices
Mandatory for registered personsVAT-registered persons must issue tax invoices to other registered persons. Registration is required above LKR 15 million of taxable supplies in a quarter or LKR 60 million in 12 months (from 1 January 2024), with lower thresholds for financial services. The standard rate is 18%.
Official source: Inland Revenue Department · Value Added Tax (VAT)E-invoicing
No e-invoicing obligation found in the sources reviewedThe Inland Revenue Department's VAT guidance, news and announcements reviewed describe no requirement to issue invoices in a structured electronic format or through a clearance platform.
Official source: Inland Revenue Department · news and noticesE-reporting · VAT schedules
Invoice-level reporting with the VAT returnSupplier and purchaser schedules record invoices, credit notes and debit notes. When a supplier submits through the web API, the buyer's Schedule 2 is filled automatically and the buyer approves it or adjusts the claimable VAT. Records submitted through the API cannot be changed in the e-Service screens.
Official source: Inland Revenue Department · how to submit invoices via the web APISimplified VAT (SVAT)
Repealed from 1 October 2025Registered identified suppliers and purchasers that used the SVAT credit-voucher scheme moved to the standard VAT system when SVAT was repealed.
Official source: Inland Revenue Department · VAT Compliance Improvement Plan 1, SVAT repeal
Timeline
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VAT at 18% and new registration thresholds
The standard rate and the current registration thresholds took effect.
Official source: Inland Revenue Department · Value Added Tax (VAT) -
Online VAT returns mandatory
Online submission through e-Services became mandatory for taxable periods from this date.
Official source: Inland Revenue Department · Value Added Tax (VAT) -
SVAT repealed
Former SVAT participants account for VAT under the standard system.
Official source: Inland Revenue Department · VAT Compliance Improvement Plan 1, SVAT repeal
Peppol in Sri Lanka
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.