Resources
Guides & Compliance Calendar
Practical, general-information resources for businesses operating in Sri Lanka.
Guides
Practical guides for doing business in Sri Lanka
Setting Up a Branch or Liaison Office in Sri Lanka: What Foreign Businesses Should Know
An overview of how foreign companies typically establish a presence in Sri Lanka through a branch or liaison office, and what to consider when choosing between them.
Read guide →Understanding EPF & ETF Obligations for Employers in Sri Lanka
A general overview of what EPF and ETF are, who needs to register, and how these recurring employer obligations typically work in Sri Lanka.
Read guide →A Quick Guide to Incorporating a Company in Sri Lanka
An overview of what's involved in setting up a private limited company in Sri Lanka — the key steps, documents and decisions to plan for.
Read guide →Compliance Calendar
Key recurring statutory deadlines for Sri Lankan SMEs
A quick-reference overview of the kinds of recurring obligations Sri Lankan businesses commonly need to track. Every date range below is indicative only.
| Obligation | Applies to | Indicative timing |
|---|---|---|
| Annual Return filing (Registrar of Companies) | Companies registered under the Companies Act No. 07 of 2007 | Generally due annually, with the filing window commonly linked to the company's AGM or financial year end Exact timing depends on your company's financial year end and AGM date — confirm with us or the Registrar of Companies. |
| EPF (Employees' Provident Fund) contribution | Employers with EPF-registered employees | Monthly, typically within the first half of the following month Late payment can attract surcharges — confirm the exact due date for your business. |
| ETF (Employees' Trust Fund) contribution | Employers with ETF-registered employees | Monthly, typically alongside the EPF contribution Confirm the exact due date applicable to your business. |
| APIT (Advance Personal Income Tax) deduction and remittance | Employers deducting APIT from employee remuneration | Monthly, alongside payroll processing Applicability depends on employee remuneration levels and current Inland Revenue guidance. |
| VAT return filing and payment | VAT-registered businesses | Periodic — commonly monthly or quarterly depending on your VAT registration category Filing frequency and due dates are set by the Inland Revenue Department and vary by taxpayer category. |
| Income tax instalment payments (self-assessment) | Companies and individuals under self-assessment | Quarterly instalments during the tax year Instalment amounts and due dates depend on estimated tax liability for the year. |
| Annual income tax return | Companies and individuals | Annually, following the end of the tax year (1 April – 31 March) Confirm the current filing deadline for your entity type with the Inland Revenue Department. |
| Renewal of trade/business licences and sector permits | Businesses holding local authority or sector-specific licences | Typically annual — exact timing varies by local authority and licence type Requirements vary by municipality/local authority and by regulated sector. |
This is general information only, not professional advice, and deadlines vary by entity. Contact us to confirm what applies to your business.
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Every business is different — talk to us about your specific compliance requirements.