2443/30 — Value Added Tax Act, No. 14 of 2002, Procedure for Collecting and Paying Value Added Tax on the Supply of Services by a Non- resident Person through an Electronic Platform in Sri Lanka.

Lanka Data

The Gazette Extraordinary of July 1, 2025, announces that, effective October 1, 2025, Value Added Tax (VAT) will be applied to services supplied by non-resident persons through electronic platforms to individuals in Sri Lanka, with a current rate of 18%. Non-residents must register for VAT if their service supply exceeds specified thresholds.

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