IRD delays implementation of the updated tax invoice requirements for VAT registered persons.
The Inland Revenue Department (IRD) has announced, on 12 December 2025, that the effective date for the new VAT Tax Invoice format has been postponed.
Following requests from numerous VAT registered persons, the Commissioner General of Inland Revenue has revised the implementation date to 1 April 2026. The change applies to all registered persons required to issue Tax Invoices under the VAT Act.
Originally set to take effect on 1 January 2026 under Extraordinary Gazette Notification No. 2463/05 dated 17 November 2025, the new format and specifications were issued under the authority of Section 20 of the Value Added Tax Act, No. 14 of 2002.
Earlier, IRD issued a notice on 17 November 2025, reminding taxpayers to meet their VAT obligations for October 2025 by the prescribed deadlines.
