Sri Lanka VAT Calculator 2026

🔢 Step 1 — Setup: Enter your TIN and Filing Period

Enter your 9-digit TIN and select filing period below. This is used in all schedule file names.

Enter your sales and purchase totals in the calculator. Then click → Step 2 to add individual invoices or do a bulk upload.

After entering data, go to Step 3 (Schedules) to generate IRD-compliant CSV files, then Step 4 (Verify) to validate before submission.

📌 Filing Setup (Required for All Steps)

Your TIN (9 digits) *

Filing Frequency

Tax Year (YY)

Quarter / Period

Period: — Filename: set TIN first Due Date: —

2026 VAT Rules: Standard rate 18%. Wholesale/Retail 18%. Zero-rated 0%. Registration threshold LKR 36 million/year (effective April 2026). 5% rate applicable for certain supplies. e-Filing mandatory from 01 Jul 2025 via ird.gov.lk.

Sales / Output VAT (Schedule 01)

Purchases / Input VAT (Schedules 02 & 03)

Credit & Debit Notes (Schedule 04)

Credit Notes Issued: Reduce output VAT. Deduct from Cage A/0 or B/2.

Credit Notes Received: Adjust input VAT. Use "Issued By Me = N" in Schedule 04.

VAT Return Cage Summary (Section 01)

Full Calculation Breakdown

Sched	Type	Description	Rate	Value Excl (LKR)	VAT (LKR)	Total (LKR)	Cage

Schedule Extraction → Cage Values (IRD Method)

VAT Visualisation

📄 Step 2 — Enter Invoice Data

📝 Individual Entry

Enter invoices one by one using the form. Best for small volumes or when verifying each record manually.

📂 Bulk CSV Upload

Upload a CSV file with multiple invoices at once. Use the IRD template format. Best for large volumes from accounting systems.

Add Invoice

Invoice Category

Tax Invoice No.

Invoice Date (MM/DD/YYYY)

Payment Mode

Supplier/Seller Name

Supplier TIN

Purchaser/Buyer Name

Purchaser TIN

Description

Value Excl. VAT (LKR)

VAT Rate

Disallowed VAT (LKR)

VAT Amount (LKR)

Total Incl. VAT (LKR)

Invoice List

0 invoices

Sched	Tax Invoice No	Date	Party	Description	Value	VAT	Status
No invoices yet

Inclusive Invoice Bulk Entry (Dummy TIN 100902885)

For B2C retail where individual tax invoices are not issued, enter total value using dummy TIN 100902885. Invoice date = last day of period.

Period End Date (MM/DD/YYYY)

Invoice Reference

Total Value Excl. VAT (LKR)

VAT Rate

VAT Amount (Auto)

Description

📂 Bulk CSV Upload

📋 IRD-Compliant CSV Format

Download the official IRD template: ird.gov.lk → Downloads → Schedules → VAT Schedule 01 / 02

Fill in your invoice data following the template column order exactly. Save as .csv (Comma delimited) format.

Upload your CSV below. Date format must be MM/DD/YYYY. TIN must be 9 digits.

Schedule Type

📁

Drop IRD CSV file here or click to browse Supports IRD Schedule 01 & 02 CSV format File name: TIN_VAT_SCHEDULE01_[PERIOD]_[DATE]_ORIGINAL_V1.csv

Or paste CSV content

Paste CSV Text

✅ Parsed Rows — Review Before Import

#	Date	Invoice No	TIN	Name / Desc	Value	VAT	Status

📥 Download IRD Templates

Use the official IRD Excel templates (.xlsm) to enter data. Fill them in Excel, then use "Convert to CSV" button inside the template, save as CSV, and upload here.

🌐 ird.gov.lk → Downloads → Schedules 🔧 Download Schedule File Verifier Tool

Important: After filling the IRD Excel template, click "Convert to CSV" inside the template, name the file using the IRD naming convention, then verify with the ScheduleFileVerifier.exe tool before uploading to ird.gov.lk e-Services.

Invoice List

0 invoices

Sched	Invoice No	Date	Value	VAT	Status
Import CSV to see invoices

📋 Paste Invoice Text (Auto-Extract)

Paste any invoice text and the tool will extract values using pattern recognition. Review extracted data before importing.

💡 Extraction Tips

Supported patterns:

Invoice No: INV-001 or Tax Invoice No: INV001
Date: 02/18/2026 or Date: 2026-02-18
Value: 100,000 or Amount: LKR 100000
VAT: 18,000 or Tax: 18000
Total: 118,000
TIN: 123456789

After extraction: Review the pre-filled form, correct any errors, then click "+ Add Invoice" to add to the invoice list.

📊 Step 3 — Generate & Export IRD Schedule CSV Files

Configure your TIN and period below — these appear in the file name.

Click "Preview & Export" for each schedule you need (S01–S07).

Save files using the exact IRD naming convention shown — the verifier tool checks this.

Open ScheduleFileVerifier.exe → Click VAT Schedule Verifier → Select file type → Browse CSV → Click Verify.

If "Validation passed!" → proceed to submit. If failed, fix errors listed and re-verify.

Then go to Step 6 → Submit to IRD via ird.gov.lk e-Services.

✅ Pre-Export Checklist — Fix Any Issues Before Downloading

TIN is 9 digits —

Period code is set —

Invoices entered (or bulk imported) —

All invoice dates in MM/DD/YYYY format —

✓

File format: CSV (Comma delimited) — auto-generated by this tool Auto ✓

After export: verify each file with ScheduleFileVerifier.exe → VAT Schedule Verifier Download ↗

Naming Convention: TIN_VAT_SCHEDULE0X_[PERIODCODE]_[YYYYMMDD]_ORIGINAL_V1.csv | Example: 123456789_VAT_SCHEDULE01_2630_20260218_ORIGINAL_V1.csv

Schedule Configuration

Your TIN

Filing Frequency

Year (YY)

Quarter

Month of Quarter

Submission Date

Calculated Period Code

2631

Schedule Type

Schedule 01 – Output VAT on Taxable Supplies

Cage A & 0 | Cage B & 2 Compulsory

Govt institutions not VAT registered → use dummy TIN 100902877. Inclusive invoices → use dummy TIN 100902885.

Serial No	Invoice Date	Tax Invoice No	Purchaser's TIN	Name of Purchaser	Description	Value of Supply	VAT Amount	Type
Add invoices in the Invoices tab or calculate first

Schedule 02 – Input VAT (Local Purchases)

Cage I & 6 Compulsory

Serial No	Invoice Date	Tax Invoice No	Supplier's TIN	Name of Supplier	Description	Value of Purchase	VAT Amount	Disallowed VAT
No data

Schedule 03 – Input VAT (Imports / CUSDEC)

Cage 4 & 5

Serial No	CUSDEC Date	CUSDEC No	Serial ID	CUSDEC Reg Date	Office ID	VAT Deferred	VAT Upfront	Disallowed
No import records

Schedule 04 – Credit / Debit Notes

Optional

Supplier enters Y in "Issued By Me". Purchaser enters N. Both parties submit their own Schedule 04.

Serial No	TIN No	Invoice Date	Invoice No	Note Type	Note Date	Note No	Value	VAT	Issued By Me
No credit/debit notes

Schedule 05 – Purchases from Non-VAT Registered Persons

Cage J4 & R3

Not applicable for taxable periods commencing from 1st June 2021 onwards (unless Cage J4/R3 applicable).

Serial No	Invoice Date	Invoice No	Supplier NIC	BRC/PSV No	IT File No	Supplier Name	VAT Liable (A)	Non-VAT Liable (B)	Deemed Input	Disallowed
No Schedule 05 records

Schedule 06 – Article/Goods Export

Cage D – Zero Rated

Serial No	Date of Exportation	CUSDEC No	Office ID	Serial ID	Export Reg Date	Net Mass (Kg)	FOB/CIF Value (LKR)
No export records

Schedule 07 – Supply of Zero-Rated Services

Cage D1 – Zero Rated

Serial No	Invoice No	Invoice Date	Description	FC Value	Currency	Exchange Rate	Rupee Value	NRFC Account	Payment Date
No service export records

Download All Schedules

Note: Use the IRD Schedule File Verifier Tool from ird.gov.lk → Downloads → Tools to verify before submission.

Mandatory e-Filing: From 01 Jul 2025, all VAT returns and schedules must be submitted electronically through ird.gov.lk → e-Services. Manual submission requires prior IRD approval.

e-Filing Process (Step by Step)

1️⃣

Capture Schedule Records

Start from 1st day of taxable period. Go to: Return/Schedule Management → VAT → Schedule Records → New

2️⃣

Submit VAT Return

After period ends. Go to: Return/Schedule Management → VAT → Return Submission → Select period → Proceed

3️⃣

Print Acknowledgement

After submission, print the acknowledgement page showing all schedule numbers received.

Qualifying Conditions Checker (Step 5 of Return)

Answer these 11 qualifying conditions — they determine which sections of the return you must complete.

Sections Required Based on Your Answers

Answer the qualifying conditions above to see required sections.

VAT Return Section Summary

Section 01 — Output & Input Tax Details

Cage	Description	Schedule
`A`	Taxable supplies (standard)	S01
`0`	Output VAT on A	S01
`B`	Wholesale/retail taxable supplies	S01
`2`	Output VAT on B	S01
`3`	Total output VAT (0+1+1A+2+2A)	—
`D`	Zero-rated – Goods exports	S06
`D1`	Zero-rated – Service exports	S07
`E`	Exempt supplies	—
`H`	Imports value	S03
`4`	VAT deferred on imports	S03
`5`	VAT upfront on imports	S03
`I`	Local purchases value	S02
`6`	Input VAT on local purchases	S02
`7`	Total input VAT (4+5+6)	—
`8`	Disallowable input tax	S02+S03
`9`	Allowable input tax (7−8)	—
`J4`	Purchases from non-VAT reg persons	S05

Section 02 — Brought Forward & Tax Credit

Cage	Description
`10`	Brought forward input tax
`11`	Allowable input tax (zero-rated formula)
`12`	Allowable input tax (not group A)
`13`	Total allowable (11+12)
`14`	Unabsorbed excess input tax C/F
`15`	Gross refund due [(13-3-8A)>0]
`16`	Tax payable [(3-13+8A)>0]
`18`	(Refund due) / Tax payable (16-17-15)
`R3A`	B/F credit on stock
`R3B`	Claimed credit stocks this period
`R3E`	Deemed input credit (S05 net)
`Q`	Monthly payments
`L`	Unabsorbed input tax at 31.12.2010

Amendment Indicators (for Amended Schedules)

0 — Insert new record (previously rejected or new addition)

1 — Amend existing accepted record (same serial number)

2 — Delete existing accepted record (enter same details)

IRD Contact & Resources

📞 IRD Call Centre

Phone: 1944
Mon–Fri: 9:00am–7:00pm
Saturday: 9:00am–1:00pm

🏢 Walk-in

Consultation & Promotion Unit
Sir Chittampalan A Gardiner Mawatha
Colombo 02
Mon–Fri: 8:30am–4:00pm

🌐 Online Resources

ird.gov.lk
→ e-Services (filing)
→ Downloads → Schedules (templates)
→ Downloads → Tools (verifier)

Report Configuration

Filing Period

Period

Registered Taxpayer Name

TIN

Brought Forward Input Tax (LKR)

Monthly Payments Already Made (Q)

Quick Stats

Calculate first to see stats.

📋

Configure above and click Generate VAT Return

Period Code Calculator

Year (YY)

Type

Quarter (1-4)

File Naming Convention

TIN

Schedule No (01-07)

Period Code

Submission Date

Type

Version

VAT No / TIN Validator

Enter TIN (9 digits)

Invoice Date Validator (MM/DD/YYYY)

VAT Calculation Verifier

Value Excl. VAT (LKR)

Rate

VAT Amount on Invoice (LKR)

Registration Threshold Check

Annual Turnover (LKR)

Inclusive Invoice VAT Calculator

For VAT-inclusive prices: extract the VAT portion using this reverse calculator.

VAT-Inclusive Price (LKR)

VAT Rate

CSV Upload & Import

📁

Drop CSV file here or click to browse Supports Schedule 01 & 02 format CSV files

Or Paste CSV Text

Paste Invoice Text (Auto-Extract)

2026 VAT Rules at a Glance

Standard VAT Rate	18%
Special Rate (certain supplies)	5%
Zero-Rated (exports, etc.)	0%
Registration Threshold	LKR 36 million/year
Filing: Monthly	Due 30th of following month
Filing: Quarterly	Due 30th after quarter end
Invoice Date Format	MM/DD/YYYY
Mandatory e-Filing from	01 Jul 2025
Record Retention	Minimum 5 years
e-Services Portal	ird.gov.lk
Govt Institution dummy TIN	100902877
Inclusive invoice dummy TIN	100902885

Monthly VAT Return Process

Log into ird.gov.lk e-Services
Capture schedule records from 1st day of period (S01–S07 as applicable)
After period ends: Return Submission → VAT → Select period → Proceed
Answer the 11 qualifying conditions
Complete Section 01 (Output & Input VAT details)
Complete Section 02 (Brought forward, Tax Credits)
Upload schedule CSV files (verified with IRD tool)
Review Confirmation tab → Print → Submit
Print and save Acknowledgement
Pay net VAT payable by due date

7 VAT Schedules Overview

Schedule	Description	Cage	Required?
S01	Output VAT on taxable supplies	`A/0, B/2`	Yes
S02	Input VAT – local purchases	`I, 6`	Yes
S03	Input VAT – imports (CUSDEC)	`4, 5`	If imports
S04	Credit & debit notes	`Adj A/B/I`	Optional
S05	Purchases from non-VAT reg persons	`J4, R3`	If J4/R3
S06	Goods/article exports (zero-rated)	`D`	If exports
S07	Zero-rated service exports	`D1`	If svc exp

Example Calculation

Sales (Excl. VAT): LKR 1,000,000
Output VAT (18%): LKR 180,000

Local Purchases (Excl. VAT): LKR 300,000
Input VAT (18%): LKR 54,000

Imports VAT Upfront: LKR 20,000
Total Input VAT (7): LKR 74,000
Disallowable (8): LKR 10,000
Allowable Input (9): LKR 64,000

Net Tax Payable (Cage 16): LKR 116,000

Schedule File Naming Example

Format: TIN_VAT_SCHEDULE0X_XXXX_YYYYMMDD_ORIGINAL_V1

102030405_VAT_SCHEDULE01_2130_20211024_ORIGINAL_V1.csv

102030405 = TIN 2130 = Period (Q3 2021) 20211024 = Submission date ORIGINAL = First submission V1 = Version 1