Sri Lanka Signals Gradual Rollout of Mandatory B2B E‑Invoicing

Unlike one-step clearance mandates seen elsewhere, Sri Lanka is adopting a gradual, integration-first approach. Pilot phases in 2026 will focus on ERP-enabled enterprises, testing connectivity to the Revenue Administration Management Information System (RAMIS). Subsequent phases will expand coverage to additional VAT-registered businesses, including POS-linked e-invoicing for near-real-time transaction capture. A full domestic B2B rollout is expected around 2027, subject to final regulations.

The system prioritises operational stability, taxpayer readiness, and data integrity, while laying the foundation for transaction-level reporting, automated compliance checks, and risk-based audit triggers. By capturing structured invoice data in real time, authorities aim to enhance transparency, reduce VAT leakage, and streamline fiscal oversight.

This initiative positions Sri Lanka alongside other countries leveraging digital tax transformation to strengthen compliance and risk management. By combining structured e-invoicing, API connectivity, and phased adoption, the government is taking a measured approach that balances enforcement with operational feasibility, while setting the stage for a data-driven, fully integrated VAT regime.