IRD Sri Lanka : Obtaining a Temporary VAT Certificate
Organisation : Sri Lanka Inland Revenue Department (IRD)
Facility Name : Obtaining a Temporary VAT Certificate
Country : Sri Lanka
Website : https://www.ird.gov.lk/en/sitepages/default.aspx
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How To Obtain IRD Sri Lanka Temporary VAT Certificate?
Obtaining a Sri Lanka Inland Revenue Department (IRD) Temporary VAT Certificate.
Related / Similar Facility : IRD Sri Lanka Paying-in-Slip Search
Eligibility of IRD Sri Lanka Temporary VAT Certificate
** Those who import goods up to a value not exceeding Rs.3,750,000 per quarter and not exceeding Rs. 15,000,000 per annum,
** Those who import goods exempted from VAT,
** Those who import goods not for business purposes.
** Freight Forwarders/Clearing Agents/Currier Service providers etc. those commission is below 3,750,000.
Places from where Applications can be Obtained:
Taxpayer Service Unit (TSU): 1st Floor, South Wing, Department of Inland Revenue, Chittampalam A. Gardiner Mawatha, Colombo 02. Or from Regional Offices.
Where To Submit Applications?
Taxpayer Service Unit (TSU), 1st Floor, South Wing, Department of Inland Revenue, Chittampalam A. Gardiner Mawatha, Colombo 02. TSU is opened Monday to Friday except on Public Holidays, from 08.30am to 04.15pm.
Any fee payable for Obtaining Application Forms/ Obtaining the Service?
No
Time Taken For Temporary VAT Certificate
In respect of the duly completed applications along with the required documents, the certificate will be issued within 40 minutes. For applications submit before 3.00pm the certificate will be issued on the same day, otherwise on the following day.
Documents Required For Temporary VAT Certificate
** Tax payers Identification Number (TIN certificate),
** In case of import purposes, the commercial invoice with bank endorsement and the Bill of Lading/Airway Bill,
** In case of export purposes, the export license issued by the Export Development Board or other exports relevant documents (Ex. Registration certificate of Tea Board, Coconut Cultivation Board, Gem and Jewellery Authority),
** In case of income tax payers, the receipt of last payment,
** In case of proprietorship or partnership business, business registration certificate,
** NIC of the applicant/Director,
** In case of limited liability company, Certificate of Incorporation (Form 2A/41), application for registration of company (Form 01/40).
Note:
** All the above documents are to be submitted with photocopies.
** The VAT application should be signed by the Director/partner or importer.
** If an authorized person comes to collect the certificate, he/she should produce a photo copy of his/her Identity Card along with an authorized letter from the person concerned.
Additional Simplified Procedure
Here’s how to obtain a Temporary VAT Certificate from the Inland Revenue Department (IRD) of Sri Lanka:
Eligibility:
1. You typically need it if you engage in imports and exports but aren’t registered for permanent VAT.
2. There are limitations on the value of goods you can import under a temporary VAT certificate.
You cannot exceed:
** Rs. 3,750,000 per quarter
** Rs. 15,000,000 per annum
Application Process:
There are two main ways to apply:
Online:
You can apply through the IRD e-Service facility if you already have a Taxpayer Identification Number (TIN) certificate https://www.ird.gov.lk/en/downloads/sitepages/quick%20guides.aspx?menuid=1606.
In-Person:
** Visit your nearest IRD branch.
** Download and fill out the application form: “Application for Temporary Registration of Value Added Tax” https://www.ird.gov.lk/en/Downloads/TaxpayerRegistrationDocs/TPR_018_E.pdf.
** Submit the completed form along with any required supporting documents (e.g., Bill of Lading for imports) to the Help Desk at the IRD branch.
Additional Information:
The temporary VAT certificate is initially valid for three months and needs renewal every three months until your income exceeds Rs. 3 million, at which point you can apply for permanent VAT registration.