This page is being checked by an accountant.The dates and rules below come from published news and tax summaries, which don't all agree. Check the official IRD gazette before you rely on them.
Does this apply to me? Only if your business is registered for VAT. If it is not, you do not charge VAT or issue tax invoices.
What changed in 2026
- Revised tax invoice format: Set by Extraordinary Gazette No. 2481/22 of 27 March 2026.
- Revised format applies from: 1 October 2026, after a postponement (Gazette No. 2500/106).
- Standard VAT rate: 18%.
What a tax invoice must show
| Detail | What to put |
|---|---|
| The words “Tax Invoice” | Printed clearly at the top of the document. |
| Date of issue | The date the invoice is made out. |
| Invoice number | A unique serial number, in sequence. |
| Supplier’s name and address | Your registered business name and address. |
| Supplier’s TIN / VAT registration number | The number the IRD issued to you. |
| Purchaser’s name and address | Who you are selling to. |
| Purchaser’s TIN | If the buyer is VAT-registered. |
| Date of delivery and place of supply | When and where the goods or services were supplied. |
| Description, quantity and price | One line for each item or service. |
| Value of supply before VAT | The total excluding VAT. |
| VAT amount and rate | The VAT charged, and the rate used. |
| Total including VAT | What the buyer pays. |
Common mistakes
- Leaving out the buyer’s TIN when selling to a VAT-registered business.
- Showing one total without splitting out the value before VAT and the VAT amount.
- Gaps or repeats in invoice numbers.
- Using a plain receipt or bill where a tax invoice is needed.
E-invoicing is coming
Announced in May 2026, in pilot with selected exporters. When it reaches your business, invoices will need to reach the IRD electronically as you issue them, so it helps to issue them from software rather than by hand.
Free tax invoice template
Fill it in and print it or save it as a PDF.
Make an invoiceVAT calculator
Add VAT to a price, or take it out of one.
Calculate VATTax invoices in BillBook
- Enter your VAT number at sign-up and VAT at 18% is set up for you. SSCL can be added too.
- Invoice layouts can show your VAT number and your customer's tax number.
- The tax report shows the input and output tax for any period.
Coming soon A ready-made IRD-format invoice and VAT summaries.Get notified
Sources
- Revised tax invoice format: Secondary sources (Daily FT, Comarch, LookupTax) (not yet confirmed)
- Revised format applies from: Secondary sources (Daily FT, Comarch, LookupTax) (not yet confirmed)
- Standard VAT rate: BillBook app VAT preset (config/constants.php); secondary sources (not yet confirmed)
- National e-invoicing: Secondary source (taxadvisor.lk) (not yet confirmed)