To start a coffee business in Sri Lanka, decide your model—café, roastery, kiosk, or mobile cart—then validate demand by footfall counts and brew tests near offices, campuses, or tourist streets. Register the entity (sole proprietorship at the Divisional Secretariat or a Private Limited at the ROC), obtain a TIN at the Inland Revenue, and secure a Trade License from your Municipal Council/Pradeshiya Sabha after PHI and fire inspections. For food handling, get MOH approvals and staff medical certificates; implement food safety SOPs and label packaged coffee per Food Act requirements in Sinhala, Tamil, and English. Source beans locally (Kandy, Matale, Badulla) or import with Customs/Plant Quarantine clearance and a phytosanitary certificate; budget CIF plus 25–50% for taxes depending on HS code. For roasting, plan 3‑phase power, flue/chimney specs, and a 1–5 kg roaster; for cafés, design 15–20 sq ft per seat, water filtration, and preventive maintenance for espresso equipment. Register for VAT only if you cross the threshold; remit PAYE/APIT, EPF 12% and ETF 3% for staff. Offer LANKAQR and card payments, build a Google Business Profile, wholesale to hotels, and use subscriptions to stabilize cash flow. Track COGS per cup, wastage, and daily contribution margin to hit break‑even quickly.
