The Commissioner General of Inland Revenue has officially communicated a postponement regarding the compulsory adoption of the updated Value Added Tax (VAT) invoice format, as indicated in a recent government announcement.
Exercising authority granted under Section 20 of the Value Added Tax Act, No. 14 of 2002, Commissioner General Rukdevi Perpetua Himali Fernando published Gazette Extraordinary No. 2500/106 on August 06, 2026. This directive serves to modify the earlier notice released in March 2026 that outlined the required format and specifications for invoices issued by registered entities.
The key alteration introduced by this amendment pertains to the delay of the implementation date. Initially set to commence on July 01, 2026, the mandatory adoption has now been rescheduled to October 01, 2026.
The Department of Inland Revenue has confirmed that all other aspects, obligations, and specifications detailed in the original March Gazette will remain unchanged. This extension aims to afford VAT-registered individuals who have not yet adapted to the new format additional time to meet the updated regulatory requirements.
