Tourist VAT Refund Scheme (TVRS)

  Type of Taxes

Tourist VAT Refund Scheme of Sri Lanka

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.

Eligibility for a refund under the TVRS

To eligible for TVRS Tourists have to fulfill the following criteria:

• Should be a Non-Citizen and Non-Resident of Sri Lanka.
• Visa type - Tourist Visa issued by the Controller General of Immigration and Emigration of Sri Lanka.
• Should be not less than eighteen years old as of the date you visit Sri Lanka.
• Should have stayed in Sri Lanka less than ninety days at the date of refund claim.
• Should not be a Sri Lankan Dual Citizen.

Conditions applied for TVRS

• A Tourist required to have a minimum of LKR 50,000 worth of VAT liable purchases (exclusive of VAT) from any of the authorized retailers, consisting of a maximum of Three (3) commercial invoices issued on the same day by the same retailer and have to obtain a tourist VAT refund Invoice (TVRI) from the same authorized retailers by providing the commercial invoices along with passport.
• Goods should be taken out of Sri Lanka either in baggage or hand luggage.
• Tourist is not entitled to claim VAT refund, if the Goods mentioned in the TVRS Invoice is not Tallied with the physical goods.

(Please note that the goods declared in the above invoices should be available for physical verification at the Customs point)

Place to purchase goods

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.

Goods eligible to claim under TVRS

Goods subject to Strict verification at Sri Lanka Customs

• Goods that are prohibited on aircraft for safety reasons.(check with your airlines for prohibited items)
• Goods that are prohibited and restricted outwards under Sri Lanka Customs Ordinance Act.
• Purchased of Gems & Jewellery items.(Type of the good, variety, Weight and Value etc.)
• Goods purchased online and taking out of Sri Lanka.

Goods not entitled to TVRS Refund

• VAT exempted goods (where VAT was not paid)
• Goods that have been wholly / partly consumed in Sri Lanka.(for example: Foods, Beverages)
• Services consumed.(for example: Hotel charges)
• Goods that are not presented for inspection with the required Documents at the TVRS Counter.

Place to Claim refund under TVRS

The TVRS Counter located at the departure lounge, Bandaranaike International Airport, Katunayake.

Downloads

TVRS Nortofications

TVRS Documents for Tourists & Delears

Authorized Retailers List​​​​​

Process Flow Chart of Tourist VAT Refund Scheme​​​​​

Video guide to Tourist VAT Refund Process ​​​​​

Application form for Authorization for Representative ​​​​​

TVRS Documents for Venders