Belize: Mandatory e-invoicing announced as part of 2026/2027 budget
Government announced plans to fully implement e-invoicing for businesses under the general sales tax (GST) regime.
Belize published the 2026/2027 budget speech on March 10, 2026, in which the government announced its plans to fully implement electronic invoicing (e-invoicing) for businesses under the general sales tax (GST) regime and introduce significant changes to the tax authority’s structure.
E-invoicing
The tax authority will require all GST-registered businesses to issue and report invoices electronically. The e-invoicing mandate is designed to streamline compliance and enhance transparency in business transactions. Details on the technical specifications, data formats, and phased implementation schedule are pending and expected to be released by the tax authority in the coming months.
Tax authority reform
The government also plans to transform the tax authority into a semi-autonomous revenue authority (SARA). This change will provide greater operational autonomy and governance flexibility, with the goal of improving accountability and efficiency in tax administration.
GST structure review
The reform agenda includes a comprehensive review of the GST structure, focusing on the classification of standard-rated and zero-rated items. Amendments to the GST schedule are anticipated within the year, with further details to be published by the tax authority.
Next steps
The tax authority is expected to issue further guidance on e-invoicing technical requirements, registration deadlines, and the implementation timeline. Stakeholder consultations and technical workshops are anticipated as part of the rollout. Businesses need to monitor updates and prepare for transitional measures as the reforms progress.
For more information, contact a KPMG tax professional:
Philippe Stephanny | Philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com