Type of Taxes >> VAT - Simplified Value Added Tax (SVAT) Scheme

Simplified Value Added Tax (SVAT) Scheme

SVAT scheme is administered by the Department of Inland Revenue and implemented effective from April 1, 2011 in terms of section 2(2) of the VAT Act No.14 of 2002. You may download the guideline to understand what the scheme is. Guidelines of The Simplified Value Added Tax (SVAT) Scheme has been modified with effect from 01/08/2012 under Circular No.2012/3.

This scheme is applicable for persons who are registered under this Scheme.

The following documents are required to be submitted for obtaining a registration number Under Simplified VAT Scheme.

1. Application For Registration (SVAT 01) - Under Simplified VAT Scheme (01/08/2012)

2. INDIVIDUAL / 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 4, if applicable.

3. COMPANIES

Certificate of Incorporation,

Photocopy of the National Identity Card of the applicant (applicant should be a Director who has been authorized
     by the Board as the applicant. A board resolution must be submitted in that regard).

Documents mentioned under item 4, if applicable.

4. GENERAL

(a). Applicant himself is required to be present for obtaining the registration However, in the case of companies,
      the applicant or an authorized representative of the company is required to be present for the purpose of
      SVAT registration.

      Please note that the Registered identified Purchaser status is accorded only after visiting the business place.
      If the status is to be accorded as Registered Identified Supplier, copies of audited statements of accounts, copies
      of bank accounts or a letter from the Gramaseva Niladari certifying by the Divisional Secretariat may
      be requested to be submitted.

(b). A letter of authority giving permission to collect the certificate (If the certificate to be handed over to
      a person other than the applicant )

(c). Documents to be attached

TIN Certificate

VAT registration Certificate

BOI Registration Certificate, if applicable

TQB Registration Certificate, if applicable

EDB Registration Certificate, if applicable

Photo Copies of National Identity Cards of two persons who are authorized to obtain Credit Vouchers from
     the Department. (If applicable)

A copy of the approval, if you are a registered person engaged in any Specific Project referred to in sub
     paragraph (ii) of paragraph (f) of PART (II) of First Schedule.

A copy of the gazette notification issued under Strategic Development Act No. 14 of 2008 and a copy of the BOI
     Agreement, if you are a registered person engaged in any Strategic Development Project referred to in sub
     paragraph (i) of paragraph (f) of PART (II) of First Schedule.

A copy of the approval, if you are a person registered under Section 22(7).

If you are a service exporter under section 7(b) (iv) of the Act, submit relevant documentary proof.

Guidelines Of The Simplified Value Added Tax (SVAT) Scheme (2012/08/01) | | | |

Instructions on suspended VAT (SVAT) scheme (2012/08/01) | | | |

Specimen of the NEW VAT RETURN| | | |

The forms specified for the purposes of this scheme are as follows:

Application For Registration (SVAT 01) - Under Simplified VAT Scheme (2012/08/01)| | | |

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 supplies (SVAT 02(a)) registered under SVAT scheme | | | |

Total out put declaration (SVAT 03) is required to be submitted by Purchasers and Suppliers| | | |

Confirmation of the supply from both parties. (SVAT 04) This is to be submitted by Suppliers - both party document| | | |

Monthly supplementary declaration form (SVAT 05) This is a summary of Supplies. The suppliers are required to submit this form with SVAT 04. both party document | | | |

Suspended debit notes declaration form. (SVAT 05(a) -This documentation is required to be submitted by the supplier - both party document| | | |

Suspended credit notes declaration form. (SVAT 05(b) - This documentation is required to be submitted by the supplier - both party document| | | |

Summary of the suspended purchase (including NFE Basis) (SVAT 06) - This documentation is required to be submitted by the purchaser | | ||

Reconciliation of cancellation of credit vouchers and purchases returned during the month or in a subsequent month. - [SVAT 06(a)]- This documentation is required to be submitted by the purchaser | | | |

Details of the suspended supply received on NFE basis. - [SVAT 06(b)]) -This documentation is required to be submitted by the purchaser | | | |

Summary of the export details received against the suspended supply received on NFE Basis. - [SVAT 06(c)]) - This documentation is required to be submitted by the purchaser| | | |

Summary of the suspended supplies - (SVAT 07) - This documentation is required to be submitted by the supplier | | | |

Summary of the suspended debit notes issued - (SVAT 07(a )) - This documentation is required to be submitted by the supplier | | | |

Summary of the suspended credit notes issued - (SVAT 07(b)) - This documentation is required to be submitted by the supplier | | | |

Summary of the suspended supplies made to NFE Manufacturers. - [SVAT 07(c)] - This documentation is required to be submitted by the supplier | | | |

Summary of the foreign remittance received on account of supplies made to NFE Manufacturers. - [SVAT 07(d)] - This documentation is required to be submitted by the supplier | | | |

Specimen of the acknowledgement (SVAT 08)| | | |

Application for Credit Vouchers (SVAT 09)| | | |

Application for certificate to be submitted to the Director General of Customs (TIEP irdApplication)| | | |


Form for e-mail purpose

Goods / Services Declaration - Supplymentary Form (SVAT 05) - only for e-mail purpose | |

Goods / Services Declaration - Supplymentary Form Suspended VAT Debit Notes. (SVAT 05a) - only for e-mail purpose | |

Goods / Services Declaration - Supplymentary Form Suspended VAT Credit Notes. (SVAT 05b) - only for e-mail purpose | |

Summary of the suspended purchase (including NFE Basis) (SVAT 06) - only for e-mail purpose| | | |

Reconciliation of cancellation of credit vouchers and purchases returned during the month or in a subsequent month. - SVAT 06(a) - only for e-mail purpose| | | |

Summary of the suspended supplies - (SVAT 07) - only for e-mail purpose| | | |

Summary of the suspended debit notes issued - (SVAT 07(a )) - only for e-mail purpose| | | |

Summary of the suspended credit notes issued - (SVAT 07(b)) - - only for e-mail purpose| | | |

 

NOTICE TO TAXPAYERS - SVAT- NOTICE [ 2011 Oct 18 ]

NOTICE TO TAXPAYERS - List of Registered Identified Purchasers (RIPs) [ 01 Jan 2014 ]

NOTICE TO TAXPAYERS - List of Registered Identified Suppliers (RISs) [ 01 Jan 2014 ]

NOTICE TO TAXPAYERS - List of Registered Identified Purchasers/Suppliers (RIPs/RISs) [ 01 Jan 2014 ]

NOTICE TO TAXPAYERS - List of Cancel SVAT List [01 Jan 2014 ]

More Details

Senior Commissioner - Tel : 011-2134200 Fax : 011-2338521 email : vatescbg@ird.gov.lk
Commissioner - Tel : 011-2134280, 011-2134282 Fax : 011-2338915, 011-2338591 email : dcsvt@ird.gov.lk

SVAT Registration

Tel : 011-2134259 email : thilakarathne.lp@ird.gov.lk
Tel : 011-2134287 email : chandani.rdr@ird.gov.lk
Tel : 011-2134260 email : santh.hr@ird.gov.lk

Credit Voucher Matters - Tel : 011-2134283 email : sunethra.ww@ird.gov.lk

Credit Voucher Matters - Tel : 011-2134255 email :sembapperuma.d@ird.gov.lk

Credit Voucher Matters - Tel : 011-2134295 email :ilangasinghe.hmsk@ird.gov.lk

Amendments of VAT returns in respect of suspended purchase and SVAT schedules - WILL BE DONE BY SVAT AUDIT UNIT FROM 01 JULY 2013.

Handling SVAT files, change of status, change of address, etc.

Last digit of your SVAT No, 0 - Tel : 011-2134283 email : sunethra.ww@ird.gov.lk
Last digit of your SVAT No, 1 - Tel : 011-2134202 email : cristoper.hdf@ird.gov.lk
Last digit of your SVAT No, 2 - Tel : 011-2134257 email : wijayathilaka.gkgl@ird.gov.lk
Last digit of your SVAT No, 3 - Tel : 011-2134255 email : sembapperuma.d@ird.gov.lk
Last digit of your SVAT No, 4 - Tel : 011-2134287 email : chandani.rdr@ird.gov.lk
Last digit of your SVAT No, 5 - Tel : 011-2134259 email : thilakarathne.lp@ird.gov.lk
Last digit of your SVAT No, 6 - Tel : 011-2134256 email : wijekoon.wmn@ird.gov.lk
Last digit of your SVAT No, 7 - Tel : 011-3009480 email : premarathne.kk@ird.gov.lk
Last digit of your SVAT No, 8 - Tel : 011-2134260 email : santh.hr@ird.gov.lk
Last digit of your SVAT No, 9 - Tel : 011-2134295 email : ilangasinghe.hmsk@ird.gov.lk


When SVAT 06, 06(a), 07,07(a) and 07(b) are sent by e-mails, the under mentioned respective e-mail addresses have to be used depending on the last digit of your SVAT registration Number.

Last digit of your SVAT No: 0    - email : svat00@ird.gov.lk Tel : 011-2134262
Last digit of your SVAT No: 1    - email : svat01@ird.gov.lk Tel : 011-2134262
Last digit of your SVAT No: 2    - email : svat02@ird.gov.lk Tel : 011-3009012
Last digit of your SVAT No: 3    - email : svat03@ird.gov.lk Tel : 011-3009012
Last digit of your SVAT No: 4    - email : svat04@ird.gov.lk Tel : 011-2134263
Last digit of your SVAT No: 5    - email : svat05@ird.gov.lk Tel : 011-2134263
Last digit of your SVAT No: 6    - email : svat06@ird.gov.lk Tel : 011-3009175
Last digit of your SVAT No: 7    - email : svat07@ird.gov.lk Tel : 011-3009175
Last digit of your SVAT No: 8    - email : svat08@ird.gov.lk Tel : 011-2134265
Last digit of your SVAT No: 9    - email : svat09@ird.gov.lk Tel : 011-2134265



 
 

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