Sri Lanka has launched a national electronic invoicing framework to modernize its tax administration and curb tax evasion. The system, integrated with the existing Revenue Administration Management Information System (RAMIS) via a secure Web API, will roll out in stages, starting with a pilot phase expected to be fully deployed by the end of 2025 and eventually becoming mandatory for all VAT‑registered businesses and B2C POS transactions.
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Orbitax · 1 day ago
Sri Lanka has enacted VAT amendments affecting digital services supplied by non-residents and raising the VAT rate on financial services.
VatCalc · 4 months ago
Sri Lanka has postponed the introduction of VAT on non‑resident digital services to 1 July 2026, from the originally planned 1 April. The amendment imposes an 18 % VAT on B2C digital and electronic services, aligning the country with over 120 other jurisdictions. Guidance on registration and compliance will be released in 2027, while local providers already pay 18 % VAT and B2B services are expected to be zero‑rated.
VATCalc · about 13 hours ago
China is expanding its mandatory e-fapiao VAT invoice pilot, phasing out paper invoices in 2026. Regional tax authorities now require businesses to issue digital invoices through government platforms. The move follows the nationwide rollout of fully digital e-fapiao from 1 December 2024.
BusinessWorld · 2 days ago
Philippines: The Court of Tax Appeals upheld the denial of Zuellig Pharma Asia Pacific Ltd's P59.81-million VAT refund claim after finding the company failed to meet documentary requirements. The court ruled that the lack of certificates of inward remittance for P2.88 million of zero-rated sales and non-compliant official receipts made the claim fatal.
BusinessWorld · 2 days ago
Philippines: Deloitte Philippines highlights that e-invoicing could curb corruption by improving tax transaction transparency, but notes the government’s limited tech capacity and lack of clear guidance as key challenges. Revenue Regulations No. 11-2025 set a March 2026 deadline for covered taxpayers to issue electronic invoices, later extended to 31 December 2026 by RR No. 26-2025.
News On Air · 2 days ago
India's Delhi government has reduced the VAT on aviation turbine fuel from 25% to 7%. The concessional rate will apply for six months, starting from 19 April 2026.
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Key Takeaways
The full deployment of the initial pilot phase is anticipated by the end of 2025.
After the pilot and export‑oriented phases, e‑invoicing will become mandatory for all VAT‑registered businesses in Sri Lanka.
It will be integrated directly with the Revenue Administration Management Information System (RAMIS) via a secure Web API connecting taxpayers' ERP systems.
Primary source
Read the full article at ComarchThis summary was published on VATfaqs.com on 16 January 2026. It relates to VAT developments in Sri Lanka. The original source is Comarch.
