Tourist VAT Refund system is introduced by Inland Revenue Department Sri Lanka, to refund VAT which is charged when purchasing goods, by Tourists who visit Sri Lanka.
The ‘Tourist VAT Refund Scheme’ (TVRS) is implemented with effect from September 11, 2018, in terms under section 58A of the Value Added Tax Act, No. 14 of 2002 (Amended by Act) and by Gazette notifications of the Commissioner General of Inland Revenue and Minister of Finance accordingly.
To eligible for TVRS Tourists have to fulfill the following criteria:
(Please note that the goods declared in the above invoices should be available for physical verification at the Customs point
The goods must be purchased from
Authorized Retailer, who registered under this scheme. To identify the shops, following logos will be displayed in their shops.
All goods on which VAT is charged ("Standard-Rated Goods") are eligible for refund except;
The TVRS Counter located at the departure lounge, Bandaranaike International Airport, Katunayake.
Inland Revenue Department, Sri Lanka,
Chittampalam A. Gardiner Mawatha, Colombo 02.
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