Belize advances mandatory e-invoicing under its GST reform agenda

Belize Advances Mandatory E-Invoicing Under GST Regime

Belize’s Ministry of Finance confirmed on March 10, 2026, plans to implement mandatory electronic invoicing for all businesses registered under the General Sales Tax (GST) regime, aiming to reduce tax evasion and improve transparency.
The legal basis for this mandate was established by the General Sales Tax (Amendment) Act, 2024, effective January 1, 2025, with non-compliant businesses facing penalties under the amended act.
The Belize Tax Service Department (BTSD) is managing the rollout with support from IDB and CIAT, and while detailed technical specifications and implementation timelines are pending, the government is also transforming its tax department into a semi-autonomous revenue authority and reviewing the GST structure.

Belize’s 2026/2027 budget speech confirmed the government’s commitment to fully implementing e-invoicing as a key part of its tax modernization efforts, aimed at reducing evasion and improving GST compliance.
The Belize Tax Service Department (BTSD), with support from the IDB and CIAT, is overseeing this implementation, which stems from mandatory e-invoicing provisions introduced in the General Sales Tax (Amendment) Act, 2024.
While specific timelines and technical details for the e-invoicing rollout are yet to be published, businesses face penalties for non-compliance with GST registration and invoicing obligations.

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E-invoicing