Sri Lanka Compliance Calendar

Generated 12 August 2026 · General information only, not professional advice

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.