Belize B2B e-invoicing mandate moves forward

Transition to e-invoicing and e-receipts 2025

The Central American state of Belize has given the legislative go-ahead to mandatory e-invoicing and e-receipts. Amendments to General Sales Tax Act have been announced on 28th February 2025 by the Tax Service Department.

No further details of implementing legislation or regulations have been provided, and no rollout timetable. This will now be developed by the Department in consultation with the market.

Belize GST

Belize’s General Sales Tax (GST) is a value-added tax applied to the supply of goods and services within the country. The standard GST rate is 12.5%, levied at each stage of production and distribution. Businesses with annual taxable supplies exceeding BZD 75,000 must register for GST.

Certain essential goods and services, such as medical supplies, financial services, and education, are either zero-rated or exempt. Zero-rated supplies, including exports and basic food items, are taxed at 0%, allowing businesses to claim input tax credits. Exempt supplies, such as residential rent and public transport, do not allow input tax credit claims.

GST returns must be filed monthly, with payments due by the 15th of the following month. Penalties apply for late filings and payments. The Belize Tax Service Department administers GST, ensuring compliance through audits and enforcement measures.

Central and South America e-invoicing