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Belize VAT registration threshold

Name: Belize VAT registration threshold 2026 — official value and source
Creator: latamref
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Belize VAT registration threshold is 75000 BZD, in force since 31 Dec 2011. Last checked against the official source on 10 Aug 2026.

The turnover at which VAT/GST registration becomes compulsory in Belize, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.

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Current value	75000 BZD
In force from	2011-12-31
Official source	General Sales Tax Act, Chapter 63 of the Substantive Laws of Belize, Revised Edition 2011 (showing the law as at 31 December 2011), ss.22-23. s.22(1): 'A person who on or after the appointed day meets or exceeds the registration limits set out in section 23 of this Act is required to be registered.' s.23(1)(a): a person meets or exceeds the limits where, on the last day of any month, '(i) during the period of twelve months ending on that day, the value of supplies made by the person was seventy-five thousand dollars or more; and (ii) there are reasonable grounds for believing that the value of the person's supplies during the period of twelve months commencing with the first day of that month will be seventy-five thousand dollars or more', or (b) purely on forward expectation for the coming twelve months. s.22(3): application to the Commissioner 'within one month of the day on which the person first becomes required to be registered.'
Last verified	2026-08-10
Verification	primary — No verification limitation recorded — read from the official source cited.
Provenance	source fingerprint

What this value means

PERIOD BASIS: tested on the LAST DAY OF ANY MONTH over the trailing twelve months (with a confirming forward expectation), or purely forward for the next twelve months (s.23(1)). The test is inclusive: exactly BZD 75,000 ('seventy-five thousand dollars or more') triggers it. Businesses trading under twelve months: the backward limb is met if the average MONTHLY value of taxable supplies was BZD 6,200 or more (s.23(3); the Belize Tax Service FAQ rounds this to 6,250 - the Act says six thousand two hundred). Excluded from the count (s.23(2)(a)): supplies that would not be taxable if registered, sales of capital assets, and supplies made solely in selling or permanently ceasing the business; the Commissioner may aggregate related persons' supplies (s.23(2)(b)). Application deadline: one month (s.22(3)); failure is an offence - after the GST (Amendment) Act 2024 (No. 34 of 2024, in force 1 January 2025), a fine of BZD 5,000-10,000 or an administrative penalty under the Tax Administration and Procedure Act (amended s.22(4)). Promoters, licensees and proprietors of places of public entertainment must register regardless of the limits (s.22(2)). Voluntary registration (s.25) requires that the Commissioner be satisfied that 80% or more of supplies will be made to taxable persons. The Minister may vary the amounts by Order subject to negative resolution (s.23(4)). NON-ESTABLISHED SUPPLIERS: no separate regime, no nil threshold, no fiscal-representative requirement in the Act - a non-resident carrying on a taxable activity in Belize is tested against the same BZD 75,000 limits. GST applies to supplies made in Belize and to imports; there is no non-resident registration scheme for remote suppliers. IMPORTED DIGITAL SERVICES: no regime. Belize has not enacted rules taxing foreign-supplied digital/electronic services to Belize consumers or requiring non-resident digital platforms to register. The GST (Amendment) Act 2024 is about ELECTRONIC TAX INVOICING (e-invoices, tax receipts, electronic credit/debit notes, Commissioner's power to set e-invoicing schedules) - it changes nothing on the threshold or on cross-border digital supplies. Traps: (1) The test is 'or more', so hitting exactly BZD 75,000 registers you - unlike the Bahamas and Trinidad 'in excess of' tests. (2) The figure has been BZD 75,000 in the consolidated law as at 31 December 2011 and government sources describe it as applying since GST commenced on 1 July 2006, but the original figure in Act No. 49 of 2005 was not independently verified - effective_from is therefore stated as the consolidation date, not the origin date. (3) The BTS FAQ's BZD 6,250/month short-period figure conflicts with the Act's BZD 6,200 (s.23(3)) - the Act controls. (4) bts.gov.bz now serves a JavaScript app shell for its old wp-content PDF URLs; scripted fetches of the Act return HTML, not the PDF - retrieve the Act via the Internet Archive copy of the same URL. (5) The 2024 amendment renumbers cross-references (taxable person definition now points at s.22(6)) - older summaries citing s.22(5)/s.25 for registration mechanics may be stale; registration duty sits in s.22, limits in s.23, voluntary registration in s.25. (6) The Minister can change the threshold by Order without a full amending Act (s.23(4)), so gazette S.I.s must be checked, not just Acts.

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