Sri Lanka flag

Asia Pacific

Sri Lanka E-Invoicing

Phased RolloutLast verified 2026-05-19

New mandatory tax invoice format from 1 April 2026 (postponed from 1 January); national e-invoicing system via RAMIS Web API being rolled out in phases.

Visit IRD

Key compliance facts

Standard

RAMIS Web API; IRD-defined invoice format

Authority

IRD — Inland Revenue Department

Mandatory For

VAT-registered businesses (new invoice format from 1 Apr 2026); phased API integration ongoing

Effective Date

Nov 17, 2025 (Gazette) · Apr 1, 2026 (new invoice format effective) · Ongoing API rollout

About Sri Lanka E-Invoicing

Sri Lanka is implementing a national e-invoicing system through the Revenue Administration Management Information System (RAMIS), operated by the Inland Revenue Department (IRD). A secure Web API connects taxpayer ERP systems directly to RAMIS. Extraordinary Gazette Notification No. 2463/05 dated 17 November 2025 (republished 3 December 2025) introduced updated mandatory tax invoice format requirements under Section 20 of the VAT Act — originally effective 1 January 2026, then postponed to 1 April 2026 via Notice PN/VAT/2025-12/1 (12 December 2025) to allow transitional arrangements. Rollout phases: (1) Pilot phase with selected taxpayers via API in 2025; (2) extension to selected export-oriented businesses; (3) all VAT-registered businesses; (4) final phase mandates B2C e-invoicing via POS systems. Reform is part of Sri Lanka's broader digital economy strategy targeting 2030 goals.

Implementation Phases

  1. ✓

    API pilot

    2025

    Pilot with selected taxpayers connecting ERPs to RAMIS via Web API.

  2. ✓

    Gazette notification

    Nov 17, 2025

    Gazette 2463/05 introduces new mandatory tax invoice format requirements.

  3. ◉

    New format effective

    Apr 1, 2026

    Postponed from 1 Jan 2026 (Notice PN/VAT/2025-12/1).

  4. ○

    Export-oriented businesses

    Upcoming

    Selected export-oriented businesses in scope.

  5. ○

    All VAT-registered businesses

    Future phase

    Universal mandate for VAT-registered businesses.

  6. ○

    B2C via POS

    Final phase

    B2C e-invoicing via Point-of-Sale systems.

Key Compliance Facts

  • Platform: RAMIS via secure Web API
  • Operated by Inland Revenue Department (IRD)
  • New invoice format effective 1 April 2026 (postponed from 1 January)
  • Phased rollout from pilot to universal coverage to B2C POS
  • Part of national digital economy strategy to 2030

Frequently Asked Questions

Is e-invoicing mandatory in Sri Lanka?

VAT-registered businesses (new invoice format from 1 Apr 2026); phased API integration ongoing. Status: Phased Rollout.

Which authority regulates e-invoicing in Sri Lanka?

IRD — Inland Revenue Department

What e-invoicing standard does Sri Lanka use?

RAMIS Web API; IRD-defined invoice format

What is the e-invoicing model in Sri Lanka?

API-based e-invoicing (post-audit transitioning to clearance)

When did Sri Lanka e-invoicing take effect?

Nov 17, 2025 (Gazette) · Apr 1, 2026 (new invoice format effective) · Ongoing API rollout

Topics

phased-rolloutAsia PacificRAMISAPI