Belize is moving forward with the development of an e-Invoicing system linked to the General Sales Tax (GST) and overseen by the Belize Tax Service (BTS). The initiative is already supported by a legal framework and a technical guide for issuers, providing initial guidance on how the future system is expected to operate. However, the authorities have yet to announce a definitive timeline for mandatory adoption across different taxpayer groups.
Current status of e-Invoicing in Belize
Belize laid the legal groundwork for e-Invoicing with the General Sales Tax (Amendment) Act, 2024, which introduced provisions for the electronic issuance of invoices and other tax documents.
Effective from 1 January 2025, the legislation provides the foundation for the country’s transition to e-Invoicing and the development of the technical and operational framework required for its implementation.
The initiative moved into a pilot phase in August 2025, when the Belize Tax Service Department (BTSD) began testing the e-Invoicing system with a selected group of participants, in collaboration with the Inter-American Center of Tax Administrations (CIAT). The BTS later published a technical guide for issuers, outlining the initial requirements and providing further insight into how the future e-Invoicing system is expected to work.
How will e-Invoicing work in Belize?
Based on the guidance released to date, the Belize Tax Service (BTS) is developing a clearance-based Continuous Transaction Controls (CTC) model, with the tax authority directly involved in the validation of fiscal documents.
Under the proposed framework, certain e-Invoices and other electronic fiscal documents will be submitted to the BTS for validation and authorization before being issued to the recipient. The model also includes post-authorization and contingency procedures to ensure transactions can be processed in specific circumstances where prior clearance is not possible.
Initial technical guidelines for Belize’s e-Invoicing system
The technical guide published by the Belize Tax Service (BTS) provides an initial overview of the system’s technical framework. Key features outlined in the guide include:
- Structured XML documents based on UBL 2.1.
- Electronic communication with the BTS.
- Digital signature mechanisms;
- Document validation and authorization processes.
- QR codes included in the human-readable representation of electronic documents; and
- Contingency procedures.
The guide covers electronic invoices, receipts, credit notes and debit notes. These specifications provide an initial reference for the development of Belize’s e-Invoicing system and may evolve as the project progresses and further official requirements are released.
Which businesses will be required to issue e-Invoices in Belize?
Belize’s e-Invoicing rollout is linked to the General Sales Tax (GST) framework and the broader digitalization of fiscal documents for GST-registered taxpayers.
The Belize Tax Service (BTS) has not yet released a final rollout schedule specifying when e-Invoicing will become mandatory for each taxpayer group. Implementation dates and phases therefore remain subject to further official guidance as the project moves forward.
Next steps for e-Invoicing in Belize
With the legal framework in place and the pilot already underway, Belize’s e-Invoicing initiative continues to take shape. The next stages are expected to provide greater clarity on key aspects of the rollout, includin:
- The mandatory implementation timeline;
- The taxpayer groups in scope and any phased adoption approach; and
- The final technical and integration requirements.
Businesses operating in Belize can start preparing by assessing how e-Invoicing could affect their ERP systems, invoicing processes and integration architecture, while closely following further updates and technical guidance from the Belize Tax Service (BTS).
EDICOM, global e-Invoicing platform
EDICOM is closely following the development of e-Invoicing in Belize, including new guidance and technical specifications issued by the Belize Tax Service (BTS), to ensure its platform is ready to support the requirements established by the authorities.
As a global provider of e-Invoicing and tax compliance solutions, EDICOM offers a SaaS platform designed to manage international e-Invoicing projects at scale. It automates the exchange of electronic documents and integrates seamlessly with companies’ ERP and management systems.
With a centralized approach, multinational organizations can manage their global e-Invoicing operations through a single platform, while adapting to the specific tax, technical and regulatory requirements of each country.
