Bz Vat Gst

---
name: bz-vat-gst
description: "Source-cited draft: vat / gst for Belize (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bz-vat-gst"
  jurisdiction: "BZ"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Belize VAT / GST

## General Sales Tax (GST)

- **Standard GST rate** — 12.5 percent  _(General Sales Tax Act (https://bts.gov.bz/gst-faq/))_
- **Zero-rated supplies** — Exports, certain basic foods, medicines and other prescribed items are zero-rated (approx — confirm zero-rated schedule)  _(General Sales Tax Act)_
- **Exempt supplies** — Certain financial, educational and other prescribed services are exempt (no input credit) (approx — confirm exempt schedule)  _(General Sales Tax Act)_
- **Registration threshold** — 75,000 BZD  _(General Sales Tax Act (https://beltraide.bz/belize-invest/doing-business-in-belize/general-sales-tax-registration/))_
- **Registration threshold — new business proxy** — Averaging BZD 6,250 per month in taxable supplies (business under 12 months old) BZD (approx — confirm)  _(General Sales Tax Act)_
- **Filing frequency** — Monthly GST returns (Form BTS210)  _(General Sales Tax Act (https://bts.gov.bz/file-gst-return/))_
- **Return / payment deadline** — By the 15th of the month following the tax period  _(General Sales Tax Act (https://bts.gov.bz/file-gst-return/))_
- **Input tax credit** — Registered businesses credit GST paid on inputs against GST charged on outputs (net remittance)  _(General Sales Tax Act)_
- **Reverse charge / imported services** — GST applies to imports; place-of-supply and reverse-charge style rules apply to certain imported services (approx — confirm imported-services treatment)  _(General Sales Tax Act)_
- **E-invoicing developments** — Belize is progressing toward a B2B e-invoicing mandate (approx — confirm status/timeline)  _(General Sales Tax Act)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bz-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bz-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.