New 18% VAT for Non-Resident Digital Services – Gazette Paper

New 18% VAT for Non-Resident Digital Services - Gazette Paper

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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