🇱🇰 18% VAT on foreign digital services postponed to April 1, 2026

⭕ Implementation first scheduled for April 1, 2025, then shifted to October 1, 2025, now postponed to April 1, 2026.

⭕ Postponement follows requests from international providers citing practical compliance challenges.

⭕ VAT (Amended) Act No. 4 of 2025 sets rate at 18% on foreign digital services supplied to Sri Lankan consumers.

⭕ Services covered: e-commerce, cloud, SaaS, cybersecurity, streaming, social media, gaming, bookings, and digital marketing etc.

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