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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

斯里兰卡对非居民企业通过电子平台提供的数字产品和电子服务征收18%的标准增值税（VAT），由税务局（IRD）管理。经过最初的推迟后，该专门的数字框架规定，一旦外国供应商在斯里兰卡的年营业额超过6000万斯里兰卡卢比（LKR），或在单一日历季度内超过1500万斯里兰卡卢比（LKR），就必须进行本地增值税注册。根据这些规定，非居民必须按季度周期报告交易——在季度结束后次月的最后一天前通过IRD门户提交电子申报——而相应的税款则仍需在当月的20日之前支付。

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斯里兰卡

Sri Lanka extended VAT to non-resident providers of digital services effective 1 October 2025 at 18%. Non-resident persons supplying services via electronic platforms to consumers in Sri Lanka must register for VAT, and charge 18% VAT.

官方政府链接： Inland Revenue Department (IRD)

18.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

Once 12-month turnover exceeds LKR 60 million OR 3-month turnover exceeds LKR 15 million

可在线注册

是 

需要当地代表

非强制性

注册流程

Register with IRD; obtain TIN; electronic VAT return filing required

应纳税的数字和电子服务清单

Services supplied via electronic platforms

注册门槛

LKR 60.000.000 annual OR LKR 15.000.000 quarterly

申报间隔

季度

申报截止日期

20th day of the month following the end of the taxable period

电子发票要求

强制性

记录保存

5 years 

How-To Guides: Sri Lanka SaaS VAT

步骤：1 门槛

On Aril 11, 2025, Sri Lanka adopted Value Added Tax (Amendment) Act No 04 of 2025, which, among other things, requires non-resident digital services providers to register for and collect VAT effective October 1, 2025. The Act empowers the Commissioner General of Inland Revenue (CGIR) to prescribe the procedure for registration, payment, and compliance requirements.

 

On July 1, 2025, Sri Lanka published Notification No. 2443/30 outlining VAT procedures for non-resident providers of digital services through electronic platforms. Non-resident entities must register for VAT and charge 18 percent VAT on digital services sold to Sri Lankan consumers.

 

如果服务价值在过去12个月内超过6000万LKR，或在过去三个月内超过1500万LKR，则必须进行注册。该通知列举了应税数字服务的示例，包括流媒体、云计算和在线市场。已注册供应商必须获取纳税人识别号 (TIN)，开具符合增值税 (VAT) 规定的发票，保存记录五年，并以电子方式提交增值税 (VAT) 申报表。违规行为将受到处罚，该命令还概述了取消注册的程序。

 

On September 3, 2025, Sri Lanka’s Cabinet approved the postponement of the non-resident VAT digital services rules from October 1, 2025 to April 1, 2026.

 

Registration is mandatory for foreign digital service providers exceeding this threshold (B2C).

 

步骤：2 商业注册

Register via the Inland Revenue Department (IRD) e-Services portal. Foreign entities usually do not need a local fiscal representative but must apply for a TIN and VAT registration online.

步骤：3 纳税人识别号/增值税号

Upon registration, businesses shall receive a TIN (Taxpayer Identification Number).

步骤：1 标准税率

Standard VAT (IVA) in Sri Lanka is 18%. 

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

税额 = 净价 x 18%

 

步骤：3 反向收费 (B2B)

Yes. For B2B transactions, general imported-services / reverse-charge principles may continue to apply, but the 2025 non-resident digital services regime is primarily framed around supplies to consumers.

步骤：1 B2C销售

Charge 18% VAT on digital services (e.g., software, streaming, data processing) sold to Sri Lankan consumers.

 

 

步骤：2 B2B销售

Do not charge VAT. Validate the customer’s TIN and indicate “Reverse Charge” on the invoice.

步骤：3 发票要求

Invoices must generally include:

 

• 供应商名称 & 地址
• Buyer Name & TIN (for B2B)
• Invoice Date & Number
• 服务描述
• VAT Amount (or Reverse Charge reference).

步骤：1 申报周期

税务申报按季度进行。

步骤：2 申报截止日期

The filing deadline is by the 20th day of the month following the end of the quarter (e.g., April 20 for Q1).

步骤：3 提交

File electronically via the IRD e-Services portal. Payments are generally made via bank transfer to the Commissioner General of Inland Revenue.

步骤：4 记录保存

Records must be kept for 5 years.

PayPro Global 解决方案：简化注册与财政代表

Navigating Sri Lanka’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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