New 18% VAT for Non-Resident Digital Services Gazette
Value Added Tax ACT, No. 14 of 2002
BY virtue of the powers vested in me under sub-section (1B) of section 26 of the Value Added Tax Act, No. 14 of 2002 as last amended by the Value Added Tax (Amendment) Act, No. 04 of 2025 (hereinafter referred to as “VAT Act”), I, Rukdevi Perpetua Himali Fernando, Commissioner General of Inland Revenue do by this order specify matters relating to and the manner in which tax is calculated and payable in respect of Value Added Tax on Supply of services by a Non-resident person through an electronic platform to a person in Sri Lanka as set out in the Schedule hereto with effect from October 01, 2025.
Non-Resident Digital Services Gazette Sinhala Preview
New-18-VAT-for-Non-Resident-Digital-Services-Gazette-Paper-Sinhala
Non-Resident Digital Services Gazette English Preview
New-18-VAT-for-Non-Resident-Digital-Services-Gazette-Paper-English
Non-Resident Digital Services Gazette Tamil Preview
Pending…
New 18% VAT for Digital Services
| Document | Government Gazette of Sri Lanka |
| Section | I – General |
| Published Date | 2025 – 07 – 01 |
| Official Gazette Number | 2443/30 |
| Content Category | Extraordinary |
| Sinhala Gazette Download PDF | Download PDF |
| English Gazette Download PDF | Download PDF |
| Tamil Gazette Download PDF | Pending… |
| Official Publisher | documents.gov.lk (Department of Printing Sri Lanka) |
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