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Simplified Value Added Tax (SVAT) Scheme
Home :: Type of Taxes :: Simplified Value Added Tax (SVAT) Scheme​

Simplified V​alue Added Tax Scheme​

SVAT scheme is implemented with effect from April 1, 2011, in terms of section 2(2) of the Value Added Tax Act No, 14 of 2002. The Inland Revenue Department (IRD) has issued a Gazette Notification on the Simplified Value Added Tax (SVAT) Scheme.

  1. As per the Gazette Notification , it is required to obtain a registration number under the SVAT Scheme by submitting application for registration under Simplified VAT Scheme. The following VAT Registered Persons(RIP) and the Suppliers of any goods or services to such Registered Persons (RIS) are entitled to be registered under the SVAT Scheme.
    1. any registered person who supplies goods or services to any Strategic Development Project (herein after referred to as “SDP”) established in terms of subsection (4) of section 3 of the Strategic Development Projects Act, No. 14 of 2008, as is referred to in sub-paragraph (i) of paragraph (f) of Part II of the First Schedule to the Value Added Tax Act No. 14 of 2002 (herein after referred to as the “ VAT Act”), and who is entitled to claim input tax under the proviso of sub-section (6) of section 22 of the VAT Act during the project implementation period so far as such supplies are project related supplies which exceeds 50% of the total supplies;
    2. any person registered under the provisions of subsection (7) of section 22 of the VAT Act including SDP, and who is entitled to claim input tax under the VAT Act during the project implementation period so far as such purchases are project related purchases;
    3. any registered person engaged in any specified project referred to in sub-paragraph (ii) of paragraph (f) of PART II of the First Schedule to the VAT Act;
    4. any exporter or provider of zero rated services specified in section 7 of the VAT Act, having zero rated supplies exceeding fifty per-centum of his total supplies;
    5. any manufacturer who supplies goods (liable to VAT) manufactured by himself in Sri Lanka, to exporters to be utilized for manufacture of goods for export, where the value of such supplies and zero rated supplies exceed fifty per-centum of his total supplies;
    6. any provider of value added services to exporters which results in the improvement of the quality, character or value of any goods manufactured for export where such supply of servicers exceeds fifty per-centum of his total supplies;
    7. (vii) any registered person who supplies any goods or services, to any registered person referred to in sub paragraphs (i), (ii), (iii), (iv), (v) or (vi), above, provided that the Commissioner General is, on the information available, satisfied that the value of such supplies exceeds fifty per-centum of the total supplies of such registered person who supplies such goods or services.

    Any SDP referred to in paragraph (ii) above is required to be registered under the SVAT Scheme irrespective of the fact that such SDP is not chargeable to VAT.

  2. For SVAT Registration, an application is to be submitted to Primary Registration Unit along with the following documents.
    1. In case of a Proprietorship / Partnership Business
      • Certificate of Registration of the Business,
      • Photo Copy of the National Identity Card of the applicant (in the case of a proprietorship, applicant should be the proprietor and in the case of partnership , applicant should be the precedent partner), and
      • Documents mentioned under item 3, if applicable.
    2. In case of a Company
      • Certificate of Incorporation,
      • Photocopy of the National Identity Card of the applicant . The applicant should be an authorized representative who has been approved by the Board of Directors of the company. A copy of such approval should be submitted.
      • Documents mentioned under item 3, if applicable.
    3. General
      • Documents to be attached
        • TIN Certificate
        • VAT Registration Certificate
        • BOI Registration Certificate, ​if applicable​
        • Photo Copies of National Identity Cards of two persons who are authorized to obtain Credit Vouchers from the Department, If the status to be accorded is RIP
        • A copy of the approval granted by the Ministry of Finance, in case of a registered person engaged in any Specific Project referred to in sub paragraph (ii) of paragraph (f) of PART (II) of First Schedule to the VAT Act.
        • A copy of the gazette notification issued under Strategic Development Project Act No. 14 of 2008 and a copy of the BOI Agreement, in case of a registered person engaged in any Strategic Development Project referred to in sub paragraph (i) of paragraph (f) of PART (II) of First Schedule to the VAT Act.
        • A copy of the approval granted by the Senior Commissioner for VAT, in case of a person registered under Section 22(7) of the VAT Act.
        • Relevant documentary proof, in case of a service exporter under section 7(b) (iv) of the VAT Act. ​​​​​

  3. e-Registration is not applicable for the registration under the Simplified VAT Scheme.
  4. Applicant himself is required to be present for obtaining the registration. However, in the case of a company, the applicant or an authorized representative of the company is required to be present for the purpose of SVAT registration. In the case of foreign companies, applicant could be an audit firm or lawyers’ firm.
  5. Please note that the Registered Identified Purchaser (RIP) status is accorded only after visiting the business place. If the status is to be accorded as Registered Identified Supplier (RIS), copies of audited statements of accounts, copies of bank accounts or a letter from the Gramaseva Niladari certified by the Divisional Secretariat may be requested to be submitted.
  6. A letter of authority giving permission to collect the certificate (If the certificate to be handed over to a person other than the applicant )
  7. For the purpose of collection of credit vouchers(CRV) from the department
    A request should be made by using e-service. Once the CRV is approved, an email notice is issued to respective RIP to visit IRD for collection of CRV. It is required to bring the original SVAT certificate and used credit voucher books. CRVs are released only to persons who have been authorized to collect CRV from the Commissioner General. National Identity card or valid passport should be brought to prove his identification

Following Forms/Schedules specified for the purposes of SVAT Scheme:

Application for New / Change SVAT Scheme Registration [Form:- TPR_006_E] ​​​​​
Commercial Invoice - NFE basis​​​​​
Suspended VAT Invoice (SVAT 02) used for supplies without charging VAT​​​​​
Suspended VAT Invoice which is to be used by NFE suppliers (SVAT 02(a)) Registered under SVAT Scheme​​​​​
Application for Certificate to be Submitted to the Director General of Customs (TIEP irdApplication)​​​​​
Schediles to be submitted via using e-Services [SVAT] ​​​​​

For more Details

Designation Tel Fax Email
Senior Commissioner 011 213 4543 011 243 4311 herath.badd@ird.gov.lk
Commissioner-1 011 213 4280 011 233 8915 indrakanthi.waj@ird.gov.lk
Commissioner-2 011 213 4282 011 233 8591 paranavitharana.hki@ird.gov.lk

SVAT Registration, Change of Status, Change of Address, etc.

Tel Email
011 213 4172 jayathilake.jhskk@ird.gov.lk
011 213 4173 attanayaka.tn@ird.gov.lk
011 213 4174 thilakaratne.hdgs@ird.gov.lk

Credit Voucher Matters

Tel Email
011 213 4295 arachchige.dce@ird.gov.lk
011 213 4292 chandrathilaka.ngls@ird.gov.lk
011 213 4256 piyasiri.mjc@ird.gov.lk

Handling SVAT files

Last digit of your SVAT No Tel Email

0

011 2134295

arachchige.dce@ird.gov.lk

1

011 2134260

shakeer.ajm@ird.gov.lk

2

011 213 4281

muriel.jadt@ird.gov.lk

3

011 213 4259

gamage.grdp@ird.gov.lk

4

011 213 4292

chandrathilaka.ngls@ird.gov.lk

5

011 300 9522

rajapakse.rmss@ird.gov.lk

6

011 213 4256

piyasiri.mjc@ird.gov.lk

7

011 300 9480

jayaratne.wa@ird.gov.lk

8

011 213 4283

dissanayake.tn@ird.gov.lk

9

011 213 4257

kodithuwakku.ss@ird.gov.lk


You are kindly requested to submit respective schedules by sending emails to svat04@ird.gov.lk for periods prior to December 31st, 2015.

SVAT Credit Voucher books issued before December 31st, 2015 should handed over to the SVAT Unit immediately to avoid feather delay

Last updated: 25-10-2016