The Commissioner General of Inland Revenue has officially announced a delay in the mandatory implementation of the revised Value Added Tax (VAT) invoice format, according to a newly released government notification.

By virtue of the powers vested under Section 20 of the Value Added Tax Act, No. 14 of 2002, Commissioner General Rukdevi Perpetua Himali Fernando issued Gazette Extraordinary No. 2500/106 on August 06, 2026. This new directive amends the previous notice published in March 2026 regarding the specific format and specifications required for tax invoices issued by registered persons.

The primary change introduced by the amendment is the postponement of the effective date. Originally scheduled to take effect on July 01, 2026, the mandatory implementation has now been pushed back to October 01, 2026.

According to the Department of Inland Revenue, all other matters, requirements, and specifications prescribed in the original March Gazette remain unchanged. This extension is intended to provide VAT-registered persons who have not yet transitioned to the revised format additional time to comply with the new regulatory requirements.