Sri Lanka has introduced official VAT rules for non-residents, effective October 1, 2025. VAT will be applied to services supplied by non-resident businesses through electronic platforms to persons in Sri Lanka. 

The bottom line: The country’s commissioner-general will release details on registration, payment, and compliance procedures soon, but income from the following services are likely to be liable to VAT collections: streaming music and video, apps, images, online gaming, automated e-learning, search engines, online advertising, SaaS or cloud-based software, and ride and home sharing apps.