Sri Lanka's Inland Revenue Department has published the Value Added Tax (Amendment) Act, No 14 of 2026, which was certified (enacted) on 30 June 2026 and includes various changes to the Value Added Tax Act, No. 14 of 2002. As previously reported, the main changes include:
- The extension of the effective date of VAT on digital services supplied by non-residents to persons in Sri Lanka through an electronic platform to 1 July 2026 (already announced by Inland Revenue); and
- An increase in the V…