Central American tax agencies implement digital invoicing and pre-filled returns

Central American nations are advancing digital tax administration through new electronic invoicing and pre-filled return systems.

In Belize, the Belize Tax Service (BTS) recently hosted an E-Invoicing Solutions Expo to prepare GST-registered businesses for a transition to electronic invoicing. Director General Michelle Longsworth stated that the country is currently in a voluntary phase to allow businesses to test approved systems and bridge accounting software with the Vertex Belize e-invoicing system. A mandatory phase is expected to begin next year.

In Guatemala, the Superintendency of Tax Administration (SAT) is implementing a second phase of platform migration. Starting September 1, the agency will use electronic invoice data from its FEL system and customs documents to pre-fill VAT declarations for more than 305,000 taxpayers in the General VAT Regime. While the SAT will propose figures for debits and credits, taxpayers remain legally responsible for reviewing and adjusting the forms via the Agencia Virtual portal.