Sri Lanka
Voluntary, no mandate yet
Mandate Overview
The mandate
Sri Lanka's Inland Revenue Department (IRD) is in the early stages of developing a continuous transaction control framework as part of the country's post-2022 fiscal reform agenda. The 2024 budget proposals and subsequent IRD communications referenced phased introduction of mandatory e-invoicing for VAT-registered taxpayers, with detailed technical specifications and binding dates pending. As of early 2026, no mandatory regime is in force; voluntary digital invoicing is permitted, and the IRD continues to operate VAT through traditional return-filing channels under the VAT Act No. 14 of 2002.
Timeline
Key milestones
Government 2024 budget references phased e-invoicing rollout plans
IRD framework consultation and technical specification drafting underway
Anticipated formal launch window for phased mandate (pending IRD specifications)
Flowie Coverage
How Flowie supports Sri Lanka
Flowie tracks Sri Lanka regulatory developments. Native generation and transmission for Sri Lankan domestic flows is on the roadmap as the IRD mandate emerges and technical specifications are published.
FAQ
Common questions
Is e-invoicing mandatory in Sri Lanka today?
What format will Sri Lanka adopt?
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