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VAT & SSCL Guide for Sri Lankan Retailers 2025 — Complete IRD Compliance

DK Dinesh Kumara 29 May 2026 8 min read 130 words

What is VAT in Sri Lanka?

Value Added Tax (VAT) in Sri Lanka is currently charged at 18% on most goods and services. Businesses with a turnover exceeding Rs. 80 million per year are required to register for VAT.

What is SSCL?

The Social Security Contribution Levy (SSCL) is charged at 2.5% on the turnover of every liable person, effective from October 1, 2022.

How SwiftPOS Handles VAT and SSCL

SwiftPOS automatically calculates both taxes per product and generates monthly IRD-ready reports.

  1. Go to Settings - Tax Settings
  2. Enable VAT (18%) and/or SSCL (2.5%)
  3. Set per-product tax type in Inventory
  4. Generate reports from Reports - VAT Report

Filing Deadlines

VAT returns must be submitted by the last working day of the month following the tax period.

Exemptions

Fresh produce, healthcare services, and educational services are VAT-exempt. Consult your tax advisor for eligibility.

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Dinesh Kumara
Lead Developer · DKwebArt · SwiftPOS Creator
20+ years in web development and supply chain. Built SwiftPOS for Sri Lankan retail. Based in Minuwangoda, Sri Lanka.