Pack pays
communautaireSri Lanka
Ekwo est un logiciel de comptabilité libre et open source. Son pack Sri Lanka contient le plan comptable (Sri Lanka reference chart of accounts, 155 comptes), 4 taux de taxe en LKR, la déclaration périodique (VAT return (RAMIS e-Services) and its schedules 01 to 07, 13 cases) et les états financiers (Statement of financial position, Statement of profit or loss). Dernière vérification le 2026-10-10, au regard de 16 textes de loi et sources officielles.
- Code pays
LK- Monnaie
LKR- Version du pack
0.2.0- Dernière vérification
- 2026-10-10
Ce que contient le pack
- Plans comptablesCe qu’une société installe, et à qui chaque plan est destiné.
default(par défaut) — 155 comptes, pour companies
- TaxesCombien le pack en contient, à quels taux distincts, et quels traitements il sait exprimer.
- 13 taxes aux taux de 0, 15, 18, 20.5
domestic,exempt,export,import - Déclaration périodiqueLe formulaire dans lequel les comptes sont reportés, les périodicités de dépôt et le nombre de ses cases.
LK-VAT— 13 cases, déposée month ou quarter
- ÉchéanceUne règle du pays, pas une date. Un pack qui ne sait pas énoncer sa règle n’énonce rien.
- le dernier jour du mois suivant la période
- Le fichier déposéLa brique de packages/formats qui le produit, lorsqu’elle existe.
- déposée à la main sur le portail de l’administration
- Facture électroniqueLe profil que le pays impose, la date à laquelle il s’applique, et le texte qui l’impose.
- aucun profil — aucune obligation légale
No Sri Lankan text obliges a business to exchange a structured electronic invoice with another business in the sense Ekwo's vocabulary gives the word — there is no Peppol authority, no published profile and no ISO 6523 scheme a party is addressed by — so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`. What Sri Lanka has is a reporting system in the course of being built: the National e-Invoicing System announced under the National Budget 2026, whose Web API sends the invoice data of a taxpayer's ERP to RAMIS in real time (Notice SEC/PN/VAT/2026-03 of 4 May 2026). It is a pilot, on the board for export-oriented enterprises as phase 1 and for every VAT-registered person as phase 2, with the full integration expected by the end of 2026, and it transmits the data of Schedules 01, 04 and 07; the Value Added Tax (Amendment) Act No. 14 of 2026 adds the use of secured point-of-sale machines within three months of a date still to be prescribed (Notice SEC/PN/VAT/2026-03 of 3 July 2026, item 9). Neither is in force against every taxpayer at the date of this pack, and neither is a peer-to-peer exchange between two access points. The paper-or-PDF Tax Invoice itself is regulated by Gazette No. 2481/22, postponed to 1 October 2026 by Gazette No. 2500/106 and so in force today. Ekwo does not connect to RAMIS, and the gap is recorded in docs/international.md and in this pack's README.
- Où arrive le solde de taxeLes comptes sur lesquels une déclaration déposée est soldée, par rôle.
- à payer
2110 - à récupérer
1155
- à payer
- Relevés bancairesLes formats qu’envoient les banques de ce pays, et si quelque chose ici sait les lire.
- aucun format désigné
- Fichiers de paiementLes formats que les banques du pays acceptent pour un paiement sortant.
- aucun format désigné
- États financiersLes schémas sur lesquels le plan comptable fait ses états, et la taxonomie dans laquelle leurs clés sont écrites.
LK-SLFRS-SFP— 32 lignesLK-SLFRS-IS— 10 lignes
- Qui l’a reluUn pack est relu quand un professionnel nommé l’a confronté à la loi, et jamais avant.
communautaireaucun relecteur nommé16 sources citées- Dernière vérification au regard de la loiLe jour le plus récent où quelqu’un a ouvert l’un des textes à partir desquels le pack a été construit.
- 2026-10-10
- Version du packLe nom que se donne ce pack, le jour où il déclare sa transcription exacte, et les langues qu’il publie.
0.2.0— publié le 2026-10-23en
Libre, et opéré
Où s’arrête le cœur ouvert.
La frontière est opérationnelle, pas fonctionnelle. Tout ce qui fonctionne tout seul relève du cœur ouvert ; ce qui exige des identifiants, un certificat ou un canal que quelqu’un fait tourner relève de l’édition hébergée.
LK-VATdeclarationGratuit, pour toujoursComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.
OpéréTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
Ce à partir de quoi il a été construit
16 sources — la loi à laquelle ce pack a été confronté
- Value Added Tax (VAT) — the Inland Revenue Department's page on the tax: the standard rate by period (8 % to 31 May 2022, 12 % from 1 June 2022, 15 % from 1 September 2022 to 31 December 2023, 18 % from 1 January 2024), the payment on or before the 20th day of the following month, the return on or before the last day of the month after the taxable period, the monthly or quarterly taxable period, the registration thresholds of LKR 15 million a quarter and LKR 60 million over twelve months, and the mandatory e-Services filing from 1 July 2025
Inland Revenue Department of Sri Lanka · guidance · consulté le 2026-10-09
- Value Added Tax Act, No. 14 of 2002, as amended to 2024 (unofficial consolidated reading) — s. 2 (charge and rates, the tax fraction 9/59 at 18 %), s. 4 (time of supply), s. 5 (value of a supply: the consideration less any tax chargeable under this Act), s. 7 (zero rating), s. 8 (exempt supplies and the First Schedule), s. 20 (tax invoice), s. 21 (return), s. 26 (payment), s. 83 (taxable period); First Schedule, Part III
LankaLaw (consolidated text; the Inland Revenue Department publishes no consolidation after the 2014 one) · law · consulté le 2026-10-09
- Notice SEC/PN/VAT/2026-03 of 3 July 2026 — Value Added Tax (Amendment) Act No. 14 of 2026, certified on 30 June 2026: financial services at 20.5 % for taxable periods commencing on or after 1 July 2026 and exempt from the SSCL (Item 25 of Part II of the First Schedule to the SSCL Act), registration thresholds unchanged, VAT on services supplied by non-residents through electronic platforms from 1 July 2026, schedules submitted from the first day of the period, secured point-of-sale machines
Inland Revenue Department of Sri Lanka · guidance · consulté le 2026-10-10
- Notice SEC/PN/VAT/2026-03 of 4 May 2026 — the National e-Invoicing System: a Web API from the taxpayer's ERP to RAMIS, a pilot, then export-oriented enterprises (phase 1) and every VAT-registered person (phase 2), Schedules 01, 04 and 07 transmitted, the purchaser's Schedules 02 and 04 pre-populated
Inland Revenue Department of Sri Lanka · guidance · consulté le 2026-10-09
- Extraordinary Gazette No. 2481/22 of 27 March 2026 — the format and specification of the Tax Invoice every registered person issues: the title TAX INVOICE, the nine-digit TIN of supplier and purchaser, the serial number YYMMM_QQQQ_XXXXX of at most forty characters, the dates as MM/DD/YYYY, the value of supply, the VAT charged and the total consideration
Government of Sri Lanka, Department of Government Printing · regulation · consulté le 2026-10-09
- Extraordinary Gazette No. 2500/106 of 6 August 2026 — the effective date of the Tax Invoice specification of Gazette 2481/22 moved from 1 July 2026 to 1 October 2026
Government of Sri Lanka, Department of Government Printing · regulation · consulté le 2026-10-09
- Notice PN/VAT/2025-01 (Revised) of 17 April 2025 — the Value Added Tax (Amendment) Act No. 4 of 2025: the Simplified VAT Scheme abolished with effect from 1 October 2025 and replaced by a Risk-Based Refund Scheme
Inland Revenue Department of Sri Lanka · guidance · consulté le 2026-10-09
- Quick guide "How to file VAT" (version 3, for taxable periods commencing on or after 1 July 2025) — the return filed through e-Services, its cages and the VAT schedules 01 to 07 that feed them (A and 0, B and 2, D, D1, I and 6, 4 and 5, 8, J4 and R3)
Inland Revenue Department of Sri Lanka · form · consulté le 2026-10-09
- Circular No. 2011/07, Instructions — filing of VAT returns: the cages of the return (the tax payable in cage 16, the excess of input over output in cage 15)
Inland Revenue Department of Sri Lanka · guidance · consulté le 2026-10-09
- RAMIS e-Services — the Inland Revenue Department's portal where the VAT return and its schedules are filed and the tax paid
Inland Revenue Department of Sri Lanka · portal · consulté le 2026-10-09
- Social Security Contribution Levy Act, No. 25 of 2022, consolidated up to 9 April 2026 (reference consolidation prepared by the Inland Revenue Department, 26 May 2026) — s. 3 (the levy at 2.5 % of the liable turnover of a quarter, VAT excluded by s. 3(3)(b)), s. 4 (registration thresholds), s. 8 (quarterly return by the twentieth day after the quarter), s. 17 (monthly payment), the First and Second Schedules
Inland Revenue Department of Sri Lanka · law · consulté le 2026-10-09
- Notice PN/SSCL/2026-04/1 of 16 April 2026 — the Social Security Contribution Levy (Amendment) Act, No. 10 of 2026, certified on 9 April 2026: the registration thresholds of LKR 9 million a quarter and LKR 36 million over four quarters from 1 July 2026; motor vehicles from 1 May 2026
Inland Revenue Department of Sri Lanka · guidance · consulté le 2026-10-09
- Inland Revenue Act, No. 24 of 2017, s. 20(1) — the year of assessment is the twelve months from 1 April to 31 March
Inland Revenue Department of Sri Lanka · law · consulté le 2026-10-09
- Companies Act, No. 7 of 2007, ss. 148 to 151 — accounting records, the financial statements within six months of the balance sheet date, and their true and fair view
Parliament of Sri Lanka · law · consulté le 2026-10-09
- Accounting Standards — the Sri Lanka Accounting and Auditing Standards Act, No. 15 of 1995, which empowers CA Sri Lanka to adopt the Sri Lanka Accounting Standards, mandatory for Specified Business Enterprises, converged with the IASB's standards since 1 January 2012
Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) · standard · consulté le 2026-10-09
- Use of IFRS Standards by jurisdiction — Sri Lanka: SLFRS and LKAS issued by CA Sri Lanka, the SLFRS for SMEs permitted to entities that meet the smaller-entity thresholds
IFRS Foundation · standard · consulté le 2026-10-09
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