On March 10, 2026, the Ministry of Finance (MoF) delivered its budget speech for 2026/2027, confirming the government's commitment to full e-invoicing rollout as a central pillar of its tax modernization agenda aimed at reducing tax evasion, improving compliance, and simplifying reporting obligations for businesses within the General Sales Tax (GST) regime.
The Belize Tax Service Department (BTSD) is overseeing the e-invoicing implementation, supported by the Inter-American Development Bank (IDB) and the Inter-American Center of Tax Administrations (CIAT).
Background
The General Sales Tax (Amendment) Act, 2024, which took effect on January 1, 2025, introduced mandatory e-invoicing provisions into the GST. The amendments require GST registered businesses to prepare for the mandatory switch to e-invoicing and comply with e-invoicing and digital receipt requirements.
A comprehensive review of the GST structure is also planned for the upcoming fiscal year, including a review and, where necessary, amendments to the classification of standard-rated and zero-rated items.
Timelines and penalties
The implementation timelines and technical details for the e-invoicing rollout have not yet been published. Businesses failing to comply with GST registration and invoicing obligations will be subject to penalties under the amended GST Act.
