Transition to e-invoicing and e-receipts by 2027
The Central American state of Belize has given the legislative go-ahead to mandatory e-invoicing and e-receipts. This was confirmed in the 2026/7 Budget presented in March 2026.
The Belize Tax Service will oversee the full implementation of the new electronic invoicing regime, supported by the Inter-American Development Bank and CIAT.
Amendments to General Sales Tax Act had already 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
| Country | Date | Comments (click for details) |
| Argentina | 2003 | e-Factura Electronic Authorization Code system |
| Belize | 2027? | E-invoicing and e-receipts |
| Bolivia | Dec 2021 | SFE Pre-clearance model |
| Brazil | 2005 | Nota Fiscal Electronic NF-e |
| Chile | 2001 | DTE tax invoice |
| Colombia | Nov 2020 | e-invoice CUFE |
| Costa Rica | 2018 | Pre-clearance |
| Dominican Republic | 2024 | Mandatory e-invoicing phased introduction |
| Ecuador | 2014 | SFEP VAT e-invoicing |
| El Salvador | 2022 | Pre-clearance e-invoicing law passed |
| Guatemala | 2019 | e-invoice FEL |
| Mexico | 2011 | Pre-clearance e-invoice CFDI |
| Panama | 2021 | SFEP VAT e-invoicing with third-party agent required |
| Paraguay | 2022 | Marangatú, a pre-clearance e-invoice system started 1 Jan 2022 |
| Peru | 2010 | Pre-clearance invoice; requirement for approved e-invoice agent |
| Uruguay | 2019 | CFE pre-clearnance e-invoicing |
| Venezuela | 2019 | E-invoicing for select groups |
