Tourist VAT Refund Scheme to encourage retail shopping

17 September 2018 02:20 pm Views - 3951

Tourist in Sri Lanka, who had been charged above fifty thousand Sri Lankan Rupees (LKR) in VAT after making purchases at an authorized retailer that displays the "Tax Free" shopping logo will be entitled to claim a VAT refund when they leave Sri Lanka.

Will I be eligibility for a VAT refund in Sri Lanka?

• A non-citizen and non-resident of Sri Lanka
• Stayed in Sri Lanka for less than ninety days, under a visit Visa issued by the Controller General of Immigration and Emigration of Sri Lanka.
• Should not be less than eighteen years of age as of the date you visit Sri Lanka.

Conditions of TVRS

• The tourist required to have a minimum of LKR 50,000 worth of VAT liable purchases (exclusive of VAT) from any of the authorized retailers
• Consisting of a maximum of 3 commercial invoices issued on the same day by the same retailer.
• Obtained a tourist VAT refund Invoice (TVRI) from the same authorized retailers by providing the commercial invoices along with your passport.

Other conditions that may prevent you from obtaining a TVRS refund

• Goods that are prohibited on aircrafts for safety reasons. (check with your airline for prohibited items)
• Goods that are prohibited and restricted under Sri Lanka Customs Ordinance Act.
• VAT exempted goods (where VAT was not paid)
• Goods that have been wholly / partly consumed in Sri Lanka. (for example: food, Beverages)
• Services consumed (Eg: hotel charges)
• Goods purchased online and taken out of Sri Lanka.
• Goods that are not presented for inspection with the required application form at the TVRS Counter.

Where to claim TVRS refunds?
The TVRS Counters are located at the Bandaranaike International Airport, Katunayake.

How to claim TVRS refund?
You can make your claim for a tax refund by visiting a TVRS Counter at the point of departure.

Commissioner General, Inland Revenue Department, Colombo 02. Hotline — 1944 Telephone: 011-2253970 Email: tvrs@ird.gov.lk