Greek (Greece)

The Accounting Records (Maintenance) (Amendment) Act, 2023, with commencement date on August 28th, 2023, established that, notwithstanding any provision to the contrary contained in any other legislation, every entity registered in Belize must maintain its accounting records at its Registered Office in Belize.

Under this Accounting Records (Maintenance) Act, “accounting records” include financial statements, general and subsidiary ledgers, sales slips, contracts and invoices.

Entities are required to provide accounting records from the past five years (i.e., 2019-2023).

The deadline to comply with this important requirement is December 31st, 2023, as specified in Public Notice FSC/LC/66/144/23.

Failure to comply with this provision may cause an entity to be struck off, or a penalty of One Hundred Thousand Belize Dollars (BZ$ 100,000.00) may be imposed.

Our suggestion is to prepare unaudited financial statements which anyway are required by the banks to meet both goals i.e. the bank requirements as well the Belize legislation

You can contact our overseas department if further clarification needed at Αυτή η διεύθυνση ηλεκτρονικού ταχυδρομείου προστατεύεται από τους αυτοματισμούς αποστολέων ανεπιθύμητων μηνυμάτων. Χρειάζεται να ενεργοποιήσετε τη JavaScript για να μπορέσετε να τη δείτε.

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