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Belize advances mandatory e-invoicing under its GST reform agenda

  • 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.

Source Thomson Reuters


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