Tax Service Sets GST-Free Laptop Rules

The Belize Tax Service Department (BTS) has issued new guidelines for businesses participating in this year’s Back-to-School GST-Free Days.

The GST-free initiative will take place on August 15 and August 29 and it allowing customers to purchase one laptop free of General Sales Tax on each designated day. According to the BTSD, the programme is intended to help students, parents and educators reduce the cost of essential educational technology while ensuring the concession is administered fairly and transparently.

Under the advisory, businesses must verify the identity of each purchaser using a valid government-issued identification, such as a Belize Social Security card or passport. Retailers are also required to record the customer’s name, identification number, invoice number, date of purchase, laptop brand and model, serial number and selling price. Invoices must clearly state, “GST Free – Back-to-School Tax-Free Days 2026,” and all supporting documentation must be retained as part of the business’s GST records.

Businesses must submit a summary of all GST-free laptop sales by August 21 for purchases made on August 15, and by September 4 for purchases made on August 29. The Belize Tax Service said it will conduct post-event compliance reviews using the information submitted.

The department warned that businesses found knowingly facilitating or participating in the abuse of the concession could face reassessment of GST, as well as interest, penalties and other legal action.