 Sri Lanka’s Inland Revenue Department (IRD) has issued a Notice on 4 May 2026 announcing the rollout of a National e-Invoicing System under the National Budget 2026, enabling real-time VAT invoice data transmission via Web API integration with RAMIS, with phased implementation expected to be completed by the end of 2026.
The Sri Lankan Inland Revenue Department (IRD) has issued a Notice on 4 May 2026 to Value Added Tax (VAT) Registered Persons announcing the implementation of a National e-Invoicing System under the National Budget 2026.
The project has already commenced with a pilot phase involving a selected group of VAT registered persons, whose Enterprise Resource Planning (ERP) systems have been upgraded to support API integration. The full integration of the Web Application Programming Interface (Web API) is expected to be completed by the end of 2026.
The system enables digital transmission of invoice data directly from taxpayers’ ERP systems to the Revenue Administration Management Information System (RAMIS) of the Inland Revenue Department, ensuring that all invoices are transmitted in real time. A secure Web API has been introduced to enable seamless integration between VAT registered persons’ ERP systems and RAMIS, and to allow automatic transmission of VAT Invoice/Schedule related data in real time.
The purpose of introducing the system is to improve accuracy and consistency in VAT reporting, enhance transparency, reduce manual errors and intervention, and streamline tax administration processes through automation.
Implementation will proceed in phases. Phase 1 covers expansion to VAT-registered export-oriented enterprises, enabling VAT Invoice data integration between taxpayers’ ERP systems and RAMIS through the Web API. Phase 2 will extend the system to all VAT-registered persons. The selected sectors already on board include garment export entities, tea export entities, and tea manufacturing entities, the latter operating through tea brokers’ systems, which have been upgraded to connect to RAMIS.
All tea brokers’ systems have now been upgraded and connected to RAMIS. Invoice records, as well as credit and debit note records issued by tea brokers on behalf of tea suppliers or producers for supplies made through the Colombo Tea Auction, will be transmitted to RAMIS with effect from 1 May 2026.
Under the system, the following VAT schedules data will be automatically transmitted from ERP systems to RAMIS: Schedule 01 (Output tax, including exempted supplies), Schedule 04 (Credit notes and debit notes), and Schedule 07 (Zero-rated supplies).
Once VAT schedule records are submitted via the Web API, suppliers are not required to upload the same records again via Excel (CSV) files or through the Schedule Record Submission interface in the RAMIS e-Service. However, where schedule records fail to be submitted through the Web API, they may be submitted via Excel files or through the RAMIS e-Service interface. Any supplies of goods or services made by a tea producer or supplier outside the Colombo Tea Auction must be reported via Excel (CSV) uploads or the Schedule Record Submission interface in RAMIS e-Service.
On the purchaser side, supplier-submitted data under Schedule 01 and Schedule 04 will be automatically populated in the respective purchaser’s Schedule 02 and Schedule 04 in RAMIS e-Service. Purchasers are required to review and approve invoice records and tax credit/debit note records, either individually or in bulk (up to 5,000 records at a time). Once approved, the status will be updated as “Matched”.
Purchasers must ensure accuracy before claiming input tax and making necessary adjustments for tax credit or debit notes. Purchases from suppliers not integrated with the Web API must be submitted via Excel (CSV) files or through the Schedule Record Submission interface in RAMIS e-Service.
Any schedule record submitted through the Web API by a supplier or tea broker cannot be amended or deleted. Adjustments for overstated or understated tax in an invoice must be made only through the issuance of a tax credit note or tax debit note.
The IRD also plans further enhancements to enable pre-population of import data (VAT Schedule 03) and export data (VAT Schedule 06) within RAMIS e-Service, using data obtained from Sri Lanka Customs.
Taxpayers are advised to refer to official IRD communications and updates on www.ird.gov.lk. Queries may be submitted via email to ramis.webapi@ird.gov.lk.
