General Instruction for Exporters

The lnland Revenue Department has taken steps to streamline and expedite the VAT refund

process, effective from April 1, 2025. All eligible exporters for VAT refunds are requested to pay special attention to the following points: 

1.All exporters are required to submit their VAT returns on monthly basis.

2.VAT returns are expected to be filed on time through the online facility provided.

3.All schedules related to VAT returns are expected to be correctly upload in the given  format to the RAIVIIS system.

 (All VAT schedule formats and filling instructions are available in the IRD web site under Downloads)

https://www.ird.gov.lklen/Downloads/SitePaees/Schedules.aspx?menuid=1604

4.As the VAT refunds would be directly deposited in to the taxpayers' bank account,Exporters are advised to update their bank details in the RAMIS system.

5.Taxpayers are required to update their profiles in the RAMIS system. Keeping the taxpayer profile up to date will help to minimize delays in the refund process.

6.Site inspection is a mandatory requirement for refunds. Therefore, exporters must facilitate the site inspection process by providing the required information promptly.

7.As required by the law; exporters are advised to take necessary steps to have foreign exchange (export proceeds) remitted through the Bank within 6 month period from the end of the taxable period on which the export occurred.  Your prompt attention to these matters is crucial for expediting the refund process. For any queries regarding this notice, please contact the following officers:

Mrs. P.G.C.Wasanthika (Senior Deputy Commissioner) T.P - 011-2134760

Mrs. R.A. L. Ranasinghe (Deputy Commissioner) T.P. - 011-2134767

Mr.  B.C. Rohitha (Deputy Commissioner) T.P. - 011-2134764

Commissioner

Export Refund Unit

lnland Revenue Department