CTC / Continuous Transaction Controls Analysis for Senior Leadership — Honduras

Executive Summary:

Honduras currently operates a pre-authorization-based invoicing system known as CAI (Clave de Autorización de Impresión), administered by the Servicio de Administración de Rentas (SAR). This system involves the SAR authorizing a numbering range and an expiry date for physical or self-printed documents, but does not include real-time clearance or validation of individual invoices. Despite design phases and taxpayer surveys since December 2022, a mandatory, nationwide structured electronic invoicing (e-CF) system is NOT yet legislated or live. Honduras is explicitly characterized as a “late adopter” compared to its Latin American neighbors, many of whom already implement real-time clearance models.

Taxpayers in Honduras must issue CAI-compliant documents for all B2B, B2C, and B2G transactions. Non-compliance carries significant penalties under the Tax Code, including fines scaled by gross income and potential business closure. Critically, the most impactful sanction is the loss of ISV (VAT) credit and expense deductibility for documents that do not bear a valid CAI or fail to meet other mandatory requirements. While administrative processes like tax return filing have been digitized through the Oficina Virtual Tributaria (launched June 2024), invoice-level clearance remains prospective, posing a risk of a future mandate with potentially limited lead time.

Main Themes and Key Ideas:

Current Invoicing Landscape: The CAI Regime

Core Model: Honduras operates a pre-authorization (CAI) model, not a real-time clearance system. The Servicio de Administración de Rentas (SAR) pre-authorizes a numbering range and an expiry date for fiscal documents. Taxpayers then issue documents within this range, either printed by authorized “imprentas” or self-issued via registered software (“autoimpresores”), without real-time SAR validation of each individual document. As the source states, “There is no real-time SAR validation of each document.”
Legal Framework: The regime is primarily based on the Tax Code (Código Tributario), the Sales Tax Law (Ley del Impuesto sobre Ventas – ISV), and the SAR’s electronic invoicing regulations, specifically Acuerdo SAR No. 481-2017.
Mandatory Format: Fiscal documents (“comprobantes fiscales”) are either paper-based or self-printed. They must bear the CAI, the authorized numbering range, the expiry date, and a 16-digit correlative number. There is “No mandated national XML/e-CF schema, digital signature or QR for a fiscal e-document in force.”
Scope of Transactions: The CAI regime applies to all taxpayers transferring goods or rendering services, covering domestic B2B, B2C, and B2G transactions.
CAI Validity: Authorizations for CAI have a maximum validity of one year. Documents issued outside this period or range are invalid for tax purposes.
Optional Electronic Modality: Acuerdo 481-2017 allows an optional “Facturación Electrónica” (CAEE) self-printing modality for electronic creation and preservation of fiscal documents. However, this is distinct from a clearance mandate and “is not the same as a SAR-cleared e-CF and is not compulsory.”

Absence of Mandatory Structured Electronic Invoicing (e-CF)

Status: Not Live: A central and crucial point is that a mandatory, nationwide structured electronic invoicing (e-CF/DTE) system is “not yet legislated as mandatory” and “not live” in Honduras. The SAR has been in an “initial design phase” since a taxpayer survey conducted in December 2022.
Misconceptions: The briefing explicitly flags a common error: “several commercial sites overstate Honduras as having live ‘factura electrónica’; primary SAR/law-firm sources are authoritative.” This refers to confusing the optional CAEE self-printing modality with a true structured clearance e-CF.
No Timeline: There is “No published e-CF calendar,” which is identified as a top risk, as “a structured mandate could arrive with limited lead time.”

Role of the Servicio de Administración de Rentas (SAR) and Digitalisation Efforts

Administrator: The SAR is the central authority managing the invoicing regime.
Administrative Digitalisation: While invoice-level clearance is absent, the SAR has advanced administrative digitalization. The Oficina Virtual Tributaria, launched on June 28, 2024, makes electronic filing of returns and informative declarations mandatory, requiring an Advanced Electronic Signature (FEA). However, this is clearly defined as “return/reporting digitisation, not invoice clearance.”
Public Validator: The SAR provides a public “Validador de Documentos Fiscales” for verifying the authenticity of CAI documents.

Honduras’s Position as a “Late Adopter”

Regional Comparison: Honduras is identified as a “clear late adopter” within Latin America. Its neighbors, such as Guatemala (FEL from 2019) and El Salvador (DTE from 2022–24), already operate real-time clearance systems.
International Standards: Honduras is a non-EU country, meaning EU-specific legal instruments like the VAT in the Digital Age (ViDA) package, Directive 2014/55/EU, and the EN 16931 e-invoicing standard do not apply. Furthermore, it does not use Peppol or any national structured e-invoice standard. It “does not appear on major e-invoicing mandate trackers.”

Key Compliance Requirements, ISV (VAT), and Penalties

ISV Rates: The standard Sales Tax (ISV) rate is 15%, with an 18% rate applied to specific goods like alcoholic beverages, tobacco, and first-/business-class air tickets.
ISV Withholding: Honduras implements a withholding agent system. Large taxpayers designated by the SAR withhold 75% of the ISV on purchases from non-large suppliers, and card operators withhold 10% of the ISV on card transactions.
Penalties for Non-Compliance: Invoicing breaches are subject to sanctions under the Código Tributario (Decreto 170-2016). Penalties include fines “scaled by a percentage of gross income” and, as an accessory sanction, business closure (“clausura”).
Loss of ISV Credit/Deductibility: The “most significant commercial consequence” of non-compliance is that a “valid CAI comprobante” is required to support ISV fiscal credit and expense deductibility for income tax purposes. Documents with an invalid or expired CAI will not support these claims.
Archiving: Taxpayers must retain fiscal documents, both issued and received, for a minimum of 5 years.

Future Outlook and Risks

Uncertainty: The primary risk is the absence of a published calendar for a structured e-CF mandate. While not currently scheduled, a mandate “could arrive with limited lead time.”
Plausible Development: Despite the current status, a structured e-CF “remains a plausible medium-term development.”
Actionable Insight: Businesses operating in Honduras should “monitor SAR ‘Leyes’ and ‘Facturación’ pages for any future acuerdo” to anticipate any changes.

Extended article

Information cut-off date: 3 July 2026. All statements reflect sources available on or before this date. Every substantive statement should carry an inline citation resolving to the numbered source list in Chapter 20. Where information is unavailable, not yet legislated, or not applicable, this is stated explicitly rather than omitted. Sources older than 12 months or apparently superseded should be flagged inline.

Non-EU note: Honduras is not an EU Member State. Consequently, EU-specific legal instruments such as the VAT in the Digital Age (ViDA) package, Directive 2014/55/EU, and the EN 16931 e-invoicing standard do not apply as legal drivers. They may be referenced only for comparative purposes in Chapters 2.4 and 16. Honduras’ electronic invoicing framework is based primarily on the Tax Code (Código Tributario), the Sales Tax Law (Ley del Impuesto sobre Ventas – ISV), and the electronic invoicing regulations issued by the Servicio de Administración de Rentas (SAR).

One-line orientation: Honduras is implementing a Continuous Transaction Controls (CTC) clearance e-invoicing system through the Factura Electrónica platform administered by the Servicio de Administración de Rentas (SAR). The regime is being introduced in phases, with mandatory adoption applying progressively to designated categories of taxpayers. Taxpayers within scope must generate electronic invoices in the prescribed XML format, digitally sign them, and submit them to the SAR for validation before issuing them to customers. Once authorised, the invoice becomes the legally valid fiscal document. The framework covers domestic B2B, B2C, and B2G transactions and is intended to strengthen VAT (ISV) compliance, improve tax transparency, and enable near real-time transaction reporting through a clearance-based CTC model.

Chapter 0 — Executive Summary (At-a-Glance)

Honduras’s invoicing is administered by the Servicio de Administración de Rentas (SAR) under the CAI (Clave de Autorización de Impresión) regime — a pre-authorization-of-numbering model, not a real-time clearance model [1][15]. A structured, SAR-cleared e-invoice with XML and digital signature (comparable to Guatemala’s FEL or El Salvador’s DTE) is not yet legislated as mandatory and not live; the SAR has been in a design phase since a December 2022 taxpayer survey [22][31].

Status

CAI Régimen de Facturación: live and mandatory. Structured e-CF / DTE clearance: announced / in design — not legislated, not live. An optional “Facturación Electrónica” self-printing modality (with a CAEE code) exists inside Acuerdo 481-2017 but is not a clearance mandate [15][22].

Model

Pre-authorization (CAI) model — the SAR authorizes a numbering range and an expiry date; documents are printed by authorized imprentas or self-issued by registered autoimpresores/POS. There is no real-time SAR validation of each document [15][32].

Mandatory format(s)

Paper or self-printed comprobantes fiscales bearing the CAI, the authorized range, the expiry date and a 16-digit correlative. No mandated national XML/e-CF schema, digital signature or QR for a fiscal e-document is in force [15][8].

Key dates

Acuerdo 189-2014 (original CAI regime); Acuerdo 481-2017 (current reglamento, La Gaceta No. 34,413, 10 Aug 2017); SAR e-invoicing survey Dec 2022; Oficina Virtual Tributaria (Acuerdo SAR-236-2024) live 28 June 2024 — return-level digitisation, not invoice clearance [16][15][22][23].

Taxpayers in scope (headline)

All taxpayers transferring goods or rendering services must issue a CAI comprobante fiscal (B2B, B2G, B2C); a Régimen Simplificado applies to small taxpayers (annual taxable sales ≤ L.250,000) [1][19].

Central platform / operator

The SAR, with the Oficina Virtual Tributaria / DET Live for registration, CAI requests and return filing; a public fiscal-document validator [6][7].

Penalty exposure (headline range)

Under the Código Tributario (Decreto 170-2016): fines scaled by a percentage of gross income (Art. 160), with business closure (clausura) as an accessory sanction (Art. 158) for invoicing breaches; only valid CAI documents support ISV credit and expense deductibility [13][30].

ISV (VAT) rate

Standard ISV 15%; 18% on alcoholic beverages/beer, tobacco/cigarettes and first-/business-class air tickets (a “telecom at 18%” claim was not corroborated — treated as unverified) [20][14].

ViDA alignment

N/A. Honduras is non-EU; it is also a late adopter even by Latin American standards — absent from major e-invoicing mandate trackers, and behind Guatemala (FEL) and El Salvador (DTE). Not Peppol/EN 16931 [39][40].

Top 3 open risks / uncertainties

(1) No published e-CF calendar — a structured mandate could arrive with limited lead time; monitor SAR acuerdos [40][22].
(2) CAI lapse risk — issuing under an expired CAI or outside the authorized range invalidates documents for tax purposes [32][15].
(3) Source reliability — several commercial sites overstate Honduras as having live “factura electrónica”; primary SAR/law-firm sources are authoritative [31][25].

Information cut-off date

6 July 2026. All cited URLs were checked during research on this date [45].

Chapter 1 — Introduction & Country Context

1.1 Tax digitalisation journey

Honduras regulates invoicing through the Régimen de Facturación administered by the SAR. The current instrument, Acuerdo SAR No. 481-2017 (“Reglamento del Régimen de Facturación, Otros Documentos Fiscales y Registro Fiscal de Imprentas,” La Gaceta No. 34,413, 10 August 2017), consolidated the earlier Acuerdo 189-2014 and its amendments [15][16]. Digitalisation has advanced mainly at the filing and administration layer — the Oficina Virtual Tributaria (2024) and the SIISAR integrated tax system — rather than through invoice-level clearance [23][29].

1.2 Rationale (tax control, ISV gap)

The stated policy aims are to reduce evasion, improve ISV (VAT) collection and modernise administration; a December 2022 SAR taxpayer survey was framed around designing a genuine electronic-invoicing system, and the SAR reported being in an “initial design phase” [22]. As of the cut-off date, that intent has not translated into a legislated structured e-CF mandate [31].

1.3 Positioning — a late adopter

Within Latin America, Honduras is a clear late adopter. Neighbours already run clearance systems — Guatemala’s FEL (from 2019) and El Salvador’s DTE (pre-clearance law 2022, rollout 2023–24) — while Honduras remains fundamentally CAI/paper-and-self-printer based and does not appear on major e-invoicing mandate trackers [40][41]. It uses no Peppol or EN 16931 standard [40].

1.4 Supranational authorisation / derogation

Not applicable. Honduras is not an EU Member State, so no EU Council Implementing Decision or Article 218/232 VAT Directive derogation is required, and Directive 2014/55/EU does not apply [39]. The framework rests entirely on domestic law and SAR acuerdos [15].

Chapter 2 — Regulatory Framework

2.1 Primary legislation

The framework statute is the Código Tributario (Decreto No. 170-2016), under which the SAR administers the invoicing and comprobantes regime and its sanctions [13]. The VAT is the Impuesto Sobre Ventas (ISV) under the Ley del Impuesto Sobre Ventas (standard rate raised to 15% by Decreto 278-2013) [14][18]. Código Tributario Art. 65 requires fiscal documents to identify the issuer, the receiver and the underlying transaction [25].

2.2 Implementing regulation — Acuerdo 481-2017

The operative regulation is Acuerdo SAR No. 481-2017, the Reglamento del Régimen de Facturación, published in La Gaceta No. 34,413 (10 August 2017) and consolidated with amendments Acuerdos 609-2017, 725-2018 and 817-2018 [15][5]. It defines the CAI (Art. 4.7, an alphanumeric code generated electronically by the SAR to authenticate the printing-authorization procedure), the document types, the imprenta registry, and — as an optional modality — “Facturación Electrónica” (Art. 22) as a self-printing (autoimpresor) means to create, transmit, authorize, emit and preserve electronic fiscal documents, together with the CAEE (Código de Autorización de Emisión Electrónica) (Art. 4.9) [15].

2.3 Administrative digitalisation (Oficina Virtual)

Acuerdo SAR-236-2024 (dated 10 May 2024, published in La Gaceta 20 May 2024) created the Oficina Virtual Tributaria, live 28 June 2024, making electronic filing of returns and informative declarations mandatory (with an adhesion contract and an Advanced Electronic Signature / Firma Electrónica Avanzada) [23][24]. This is return/reporting digitisation, not invoice-level clearance [24].

2.4 Structured e-CF — regulatory status

STATUS FLAG — Not yet legislated as mandatory. No SAR acuerdo of 2023–2026 has been found that establishes a compulsory nationwide structured e-CF/DTE clearance regime with go-live or phase dates. The stalled Ley de Justicia Tributaria (submitted May 2023) contains no e-invoicing provision. Any “e-CF is live/mandatory” claim should be treated as unverified against SAR sources [40][38][31].

2.5 Supranational / international legal basis

Not applicable / N/A. As a non-EU jurisdiction, Honduras relies on no Council Implementing Decision, no Article 218/232 derogation and no Directive 2014/55/EU obligation [39]. International alignment, where relevant, would be with regional LATAM clearance practice, which Honduras has not yet adopted [40].

Chapter 3 — Scope of the Mandate

3.1 Transactions in scope (current CAI regime)

Under Acuerdo 481-2017, every taxpayer transferring goods or rendering services must issue a comprobante fiscal with a valid CAI, covering domestic B2B, B2C and B2G transactions, with a de-minimis of L.50 to final consumers (recorded daily) [1][15]. There is a general obligation to issue on all sales/services (Art. 9) [15].

3.2 Structured-e-CF scoping

STATUS FLAG — Not applicable — no structured mandate. Because there is no live clearance regime, there is no structured-e-invoice scoping (no B2B/B2G/B2C clearance split and no export-specific XML rules). Scope is defined by the general comprobante-fiscal obligation, not by an e-CF mandate [15][1].

3.3 Excluded / exempt transactions

ISV treatment governs which supplies are taxed: standard 15% (18% for specific goods), exento (exempt) and exonerado categories, with exports exempt under the destination principle (Art. 6, Ley del ISV) and imports taxed on CIF value plus duties [14][20]. Exemptions include the canasta básica, medicines, education and health services, residential utilities, public transport and agricultural inputs [20][14]. These supplies are still documented with a CAI comprobante at the applicable ISV treatment [1].

Chapter 4 — Taxable Persons in Scope

4.1 Established domestic entities

All taxpayers who transfer goods or render services — comerciantes individuales and sociedades mercantiles (S.A. de C.V., S. de R.L.), as well as retention agents — must issue CAI comprobantes fiscales [1][25]. The SAR classifies taxpayers as grandes, medianos and pequeños contribuyentes (a classification updated from FY2023) for administration and audit focus [21][28].

4.2 Non-established entities

Non-established/foreign entities are not addressed by any structured e-invoicing instrument because none is in force; ISV applies territorially, and import ISV is settled at customs [20][14]. Any future e-CF treatment of non-residents would need to be defined by a mandate that does not yet exist [40].

4.3 Voluntary / optional electronic modality

Taxpayers may adopt the optional electronic self-printing modality (Facturación Electrónica / CAEE) within the CAI regime, but this is not the same as a SAR-cleared e-CF and is not compulsory [15]. Professional commentary (AHIBA, 2023) describes the SAR authorising individual taxpayers to issue/transmit electronic documents based on a tax-behaviour evaluation — i.e. taxpayer-by-taxpayer notification rather than a published universal calendar [26].

4.4 Small taxpayers — Régimen Simplificado del ISV

Small taxpayers with annual taxable sales not exceeding L.250,000 may use the Régimen Simplificado del ISV, filing a single annual ISV declaration and keeping basic sales records rather than full accounting books; RTN registration is required [19]. They remain within the general comprobante-fiscal obligation [1].

Chapter 5 — Implementation Timeline

5.1 Legislative history & milestones

2010 — Decreto 17-2010 empowered the tax authority to regulate electronic invoicing (enabling authority) [36].
14 February 2014 — Acuerdo 189-2014: original Reglamento del Régimen de Facturación establishing the CAI framework [16].
10 August 2017 — Acuerdo 481-2017 (La Gaceta No. 34,413): current reglamento, replacing 189-2014 [15].
2017–2018 — amendments Acuerdos 609-2017, 725-2018, 817-2018 [1].

5.2 e-invoicing design phase

In December 2022 the SAR launched a taxpayer survey to design an electronic-invoicing system, reporting an “initial design phase” with a mid-to-long-term horizon [22]. No structured mandate or phased calendar has been published since [31].

5.3 Administrative digitalisation milestones

February 2024 — SIISAR (integrated tax system, built by GTT) entered testing [29].
10 May 2024 / 28 June 2024 — Acuerdo SAR-236-2024 creates the Oficina Virtual Tributaria (published La Gaceta 20 May 2024; live 28 June 2024), mandating electronic filing of returns [23][24].

5.4 Mandatory go-live for structured e-CF

STATUS FLAG — None published as of 6 July 2026. There is no confirmed go-live date, phase calendar, or grandes-contribuyentes-first schedule for a structured e-CF/DTE. Monitor SAR “Leyes” and “Facturación” pages for any future acuerdo [11][1].

5.5 Anticipated developments

Modernisation is proceeding through SIISAR and the Oficina Virtual rather than an e-invoicing mandate; the controversial Ley de Justicia Tributaria (submitted May 2023) remains stalled in Congress and contains no e-invoicing provision [29][38]. A structured e-CF remains a plausible medium-term development but is not scheduled [22][40].

Chapter 6 — Operating Model (How It Really Works)

6.1 Model type — CAI pre-authorization (not clearance)

Honduras operates a pre-authorization (CAI) model, not a clearance/CTC model: the SAR authorizes in advance a range of document numbers and an expiry date, and the taxpayer then issues documents within that range on paper (via authorized imprentas) or by registered self-printing software (autoimpresor) — with no real-time validation of each individual document by the SAR [15][32]. This is the fundamental difference from the clearance systems of Guatemala, El Salvador, Mexico or Panama [40].

6.2 The CAI and the facturación lifecycle

Registration — the taxpayer registers in the Régimen de Facturación (form SAR-926) via the Oficina Virtual [9].
CAI request — the taxpayer requests a CAI and a numbering range (forms SAR-924/925 for imprenta, SAR-927 for autoimpresor) [10].
Issuance — documents are printed or self-issued within the authorized range, each bearing the CAI, the range and the expiry date [32].
Expiry — authorizations have a maximum validity of one year (Art. 62); once expired, the range lapses and documents are invalid for tax purposes [15].
Verification — recipients can check a document on the SAR public Validador de Documentos Fiscales [7].

6.3 Authentication & registration methods

Registration and CAI management run through the SAR Oficina Virtual Tributaria / DET Live using RTN credentials; the Oficina Virtual also uses an Advanced Electronic Signature (FEA) for return filing [6][23]. Authorized printers appear on the SAR Imprentas Certificadas registry [8].

6.4 Offline / contingency mode

Because there is no clearance system to be offline against, contingency rules concern unused or void documents and CAI expiry rather than platform downtime: taxpayers must notify the SAR within 10 days when authorized documents go unused/void (authorization expiry, data changes, cessation, theft/loss/deterioration, technical failure or force majeure), and must stop issuing once the CAI expiry date passes [25][15].

6.5 Buyer-side workflow

The buyer must obtain a valid CAI comprobante to support an ISV crédito fiscal: the document must bear the supplier’s CAI, be issued in the buyer’s name (the buyer’s RTN is mandatory for purchases over L.100) and relate to taxable activity; documents under an expired/invalid CAI do not support credit or deductibility [30][8].

6.6 Structured e-CF operating detail

STATUS FLAG — No official published operating model. A future SAR-cleared e-CF would, per local commentary, require SAR-certified software, real-time transmission, a taxpayer electronic signature, a unique code and digital storage — but none of this is enacted, so it is prospective only [31].

Chapter 7 — Acceptable Invoice / e-CF Formats

7.1 Mandatory format(s) today

The mandatory formats are the paper or self-printed comprobantes fiscales defined by Acuerdo 481-2017, each carrying the CAI, the authorized range and the expiry date [15][1]. The recognised document types are: comprobantes fiscales — factura, factura prevalorada, ticket, recibo por honorarios profesionales, boleta de compra and constancia de donación; and documentos complementarios — notas de crédito, notas de débito, guías de remisión and comprobantes de retención [25][1].

7.2 Relationship to international standards

Honduras uses no EN 16931, Peppol or UBL; there is no national structured e-invoice standard in force [40]. Even the optional electronic modality under Acuerdo 481-2017 is a domestic self-printing feature (CAEE) rather than an interoperable clearance format [15].

7.3 Optional electronic / legacy formats

The optional Facturación Electrónica (autoimpresor) modality allows electronic creation and preservation of fiscal documents within the CAI regime, but does not impose a mandated XML schema, digital signature or QR for a SAR-cleared e-document [15][31]. There is no Factur-X/ZUGFeRD-type hybrid, and there is no live e-CF XML schema to publish [31].

7.4 Attachments

STATUS FLAG — Not addressed. No formal attachment framework for a structured e-CF exists, because no structured e-CF is in force. Document content is governed by the CAI comprobante rules in Acuerdo 481-2017 (Chapter 8) [15].

Chapter 8 — Technical & Functional Requirements

8.1 Comprobante specifications (current)

A valid factura must show (Reglamento Arts. 10–11): the issuer’s legal/commercial name and RTN, the emission-point address, the word “Factura,” the CAI, the authorized range and expiry date, and the 16-digit correlative NNN-NNN-NN-NNNNNNNN (establecimiento – punto de emisión – tipo de documento – correlativo) [35][15]. At issuance it must show the total in numbers and words, the date, the buyer’s name and RTN (mandatory over L.100), line detail, subtotals distinguishing gravado 15%/18%, exento and exonerado, and the ISV shown separately [35][30].

8.2 E-reporting specifications

Reporting is at return level, not invoice level: the monthly ISV declaration is filed through the Oficina Virtual / DET Live using RTN credentials, reporting aggregate totals (sales taxed at 15% and 18%, exempt, exonerated, débito fiscal, crédito fiscal and net payable), due within roughly the first ten days of the following month, alongside an informative Declaración Mensual de Compras (DMC) [33][3]. Honduras does not transmit transaction-by-transaction invoice data to the SAR [33].

8.3 Digital signature & integrity

There is no mandated per-invoice electronic signature for fiscal documents; integrity rests on the pre-authorized CAI, range and expiry, and on the imprenta/autoimpresor registration [15][32]. The Advanced Electronic Signature (FEA) is used for return filing in the Oficina Virtual, not for invoice clearance [23].

8.4 Processing mode & performance

There is no real-time processing of individual invoices; issuance is local within the authorized CAI range, and the SAR’s involvement is the up-front authorization and post-hoc verification/audit [15][7]. No structured-e-CF performance parameters exist because no such system is live [31].

Chapter 9 — Correction of Errors

9.1 Corrections (current regime)

Corrections use notas de crédito (Arts. 25–26 of Acuerdo 481-2017) and notas de débito (Arts. 27–28), which are themselves fiscal documents requiring their own CAI and range; each must reference the original document’s CAI and correlative, state the reason for the adjustment and identify the recipient (a credit note reduces or annuls, a debit note increases) [15][35]. Comprobantes de retención document ISV/income-tax withholding by designated agents [25].

9.2 E-reporting corrections

Because reporting is at return level, corrections flow into the monthly ISV declaration and the DMC rather than through document-level clearance; general Código Tributario rules on amended declarations apply, with reductions for voluntary correction (Art. 162) and late-payment interest of 3% per month capped at 36% (Art. 163) [13][30]. There is no corrective e-CF process, as no structured e-CF exists [31].

Chapter 10 — Transmission & Workflow

10.1 Central platform

The SAR platforms are the Oficina Virtual Tributaria / DET Live (registration, CAI requests, return filing and e-notifications) and the public Validador de Documentos Fiscales; the SIISAR integrated system underpins administration [6][7][29]. There is no invoice-clearance platform [15].

10.2 Issuance channels

Three issuance modalities operate under the CAI regime: (a) authorized printers (imprentas certificadas) producing pre-printed documents with the CAI and range; (b) autoimpresores — SAR-registered self-printing software managing the correlative within the CAI range (the vehicle for the optional electronic modality); and (c) cash registers / POS (máquinas registradoras) [8][32]. Registration uses forms SAR-924/925 (imprenta), SAR-926 (régimen registration) and SAR-927 (autoimpresor) [9][10].

10.3 Accredited providers

There is no PAC/OSE-style clearance-provider accreditation because there is no clearance regime; the regulated register is the Registro Fiscal de Imprentas (authorized printers) under Acuerdo 481-2017 [15][8]. Local invoicing/ERP software vendors (e.g. Zafra Cloud, Acatha, Koddix, Caleb Solutions/Odoo, Sube) provide CAI-compliant issuance, and the SIISAR integrator is GTT [30][29].

10.4 Interoperability with B2G / Peppol / cross-border

B2G invoicing uses the same CAI comprobantes; there is no Peppol interoperability or cross-border e-invoice exchange, and cross-border goods flows are handled through customs with import ISV [40][14]. No structured cross-border e-CF exists [40].

10.5 Deadlines & timing

The key timing constraints are the CAI one-year validity and the 10-day notification of unused/void documents; the monthly ISV return is filed within roughly the first ten days of the following month via the Oficina Virtual [15][25][33].

Chapter 11 — Self-Billing

The Honduran comprobante regime does not provide a general self-billing / recipient-created-invoice mechanism: the supplier issues the comprobante fiscal under its own CAI, and buyer-side documentation is limited to specific instruments such as the boleta de compra (a purchase slip used to document acquisitions from persons who cannot issue their own comprobante) and comprobantes de retención issued by withholding agents [1][25]. Accordingly, on the available sources the classic self-billing sub-topics are not separately legislated or published: (11.1) explicit legality of self-billing; (11.2) platform routing; (11.3) prior authorisation beyond the general CAI; (11.4) mandatory content specific to self-billing; (11.5) a self-billing flag; (11.6) foreign-buyer restrictions; and (11.7) buyer-side approval [15][25]. Because there is no structured e-CF, any future electronic self-billing arrangement would depend on a mandate that does not yet exist and should be confirmed with the SAR [40].

Chapter 12 — Withholding & Special Scenarios

12.1 Triangulation & chain transactions

STATUS FLAG — Not addressed. The CAI regime attaches the comprobante obligation to each domestic supply and does not define triangulation or chain-transaction treatment; these follow general ISV rules and would only be affected by a structured e-CF that does not yet exist [15][14].

12.2 ISV withholding (retención) — the domestic equivalent of reverse charge

Honduras uses a withholding-agent (agente de retención) system rather than an EU-style reverse charge: grandes contribuyentes designated by the SAR withhold 75% of the ISV on purchases from non-large suppliers (11.25% of the 15% base), reported on form DEI-352, and card operators withhold 10% of the ISV on card transactions, with sector-specific procedures (e.g. telephone communication services) [34][14]. Withholding is documented through comprobantes de retención [25].

12.3 Zero-rated, exempt & exonerado supplies

Standard ISV is 15% (18% for alcoholic beverages/beer, tobacco/cigarettes and first-/business-class air tickets); the ISV return separates gravadas 15%, gravadas 18%, exentas and exoneradas, and exports are exempt under the destination principle (Art. 6, Ley del ISV) [14][20]. A commonly-repeated claim that telecommunications are taxed at 18% was not corroborated by statute and is treated as unverified — telecom appears to be taxed at 15% [20].

12.4 Imports

Import ISV is charged on the CIF value plus customs duties (Art. 3.b, Ley del ISV) and settled at customs, separate from the domestic comprobante regime; the domestic on-sale is then documented with a CAI comprobante [14][20].

12.5 Local nuances

Distinctive features include the extensive withholding regime (75% grandes-contribuyentes and 10% card retention), the Régimen Simplificado for small taxpayers, and the SAR’s ongoing administrative digitalisation (Oficina Virtual, SIISAR) that has advanced faster than invoice-level clearance [34][19][29].

Chapter 13 — Archiving & Retention

13.1 Central handling

Because there is no clearance regime, the SAR does not hold a real-time central repository of individual invoices; the SAR holds registration, CAI-authorization and return data, and can verify individual documents through the public validator [7][6]. Taxpayers are responsible for retaining their own fiscal documents [30].

13.2 Mandatory archiving format

Documents are retained in their issued form (paper or, under the optional modality, electronic), together with the supporting records for ISV crédito fiscal [30][15].

13.3 Retention period

Fiscal documents, both issued and received, must be retained a minimum of 5 years, consistent with the Código Tributario record-keeping/prescription horizon; purchase invoices must be kept to support ISV crédito fiscal [30][13]. The exact conservation article should be confirmed against the current consolidated Código Tributario, as reforms have adjusted prescription periods [13].

13.4 Storage location

The reviewed sources do not impose a specific domestic-only storage mandate beyond the 5-year retention duty; the taxpayer must be able to produce documents on request [30][13].

13.5 Integrity, authenticity, readability

Integrity rests on the pre-authorized CAI, range and expiry printed on each document, the imprenta/autoimpresor registration, and the SAR validator for authenticity checks [15][7]. There is no per-invoice digital signature guaranteeing integrity, as no structured e-CF is in force [31].

13.6 Audit accessibility

Audit access is on-demand from the taxpayer (production of retained documents and records) rather than platform-based, complemented by the SAR validator and the return-level data in the Oficina Virtual [7][33].

Chapter 14 — Penalties & Enforcement

14.1 Sanctioning framework

Acuerdo 481-2017 (Art. 42) refers invoicing breaches to the sanctions of the Código Tributario (Decreto 170-2016) [15]. The Código Tributario provides a graduated fine (multa) scaled by a percentage of the taxpayer’s gross income (Art. 160) for breaches of formal obligations (including invoicing and declaration defaults), with business closure (clausura/cierre del establecimiento) available as an accessory sanction (Art. 158) [13][30].

14.2 Amounts, reductions & interest

Exact Lempira amounts for “no emitir factura” are not a single fixed line: the framework is percentage-of-gross-income plus discretionary closure, with practitioners describing fines ranging “from thousands to hundreds of thousands of Lempiras” by severity [30]. Voluntary correction attracts reductions of 50%/30%/10% (Art. 162), and late payment carries interest of 3% per month capped at 36% (Art. 163) [13]. Typical triggers include non-issuance, issuing without a CAI or under an expired CAI, missing mandatory fields, and failing to file ISV [30].

14.3 The decisive sanction — loss of ISV credit & deductibility

The most significant commercial consequence is that ISV crédito fiscal (and, by extension, income-tax expense deductibility) requires a valid factura bearing the supplier’s CAI, issued in the buyer’s name; documents with an invalid or expired CAI do not support credit or deduction, which is the practical enforcement lever alongside the fines [30][15].

14.4 Article references & links

The sanctioning provisions are Arts. 158, 160, 162 and 163 of the Código Tributario (Decreto 170-2016), read with Art. 42 of Acuerdo 481-2017; exact Lempira/salario-mínimo figures should be confirmed against the consolidated Código Tributario text [13][15]. Practitioner analyses provide current interpretation [30][25].

Chapter 15 — Pre-Filled VAT (ISV) Returns

15.1 Available today?

STATUS FLAG — No. The monthly ISV return is a self-assessed aggregate declaration filed through the Oficina Virtual / DET Live; it is not pre-filled from invoice data, because Honduras does not capture transaction-level invoice data (no clearance regime) [33][3].

15.2 Fields pre-filled vs input required

The taxpayer self-reports aggregate totals (sales at 15%/18%, exempt, exonerated, débito fiscal, crédito fiscal and net payable) and, separately, the informative Declaración Mensual de Compras; there is no automatic population from a document feed [33].

15.3 Announced plans & timeline

No dated SAR project for a pre-filled ISV return was identified; pre-filling would presuppose a structured e-CF that captures transaction-level data, which is not in force [40][22].

15.4 Dependency on e-invoicing/e-reporting data

Any future pre-population would depend entirely on a structured e-CF; today the linkage is only that a valid CAI comprobante supports ISV credit, which the taxpayer aggregates manually into the return [30][33].

15.5 Alignment with ViDA pre-filled provisions

ViDA does not apply to Honduras (Chapter 16); the absence of transaction-level capture places Honduras behind the CTC direction toward suggested/pre-filled returns [39][40].

Chapter 16 — ViDA / International Digital Reporting Readiness

16.1 Country position

ViDA is N/A — Honduras is a non-EU country and the EU VAT in the Digital Age package (adopted 11 March 2025) binds EU Member States only [39]. Benchmarked against LATAM/OECD CTC trends, Honduras is a late adopter: it has no live clearance e-invoicing mandate and does not appear on major mandate trackers [40][41].

16.2 Alignment of national format & model

Honduras uses a CAI pre-authorization model with paper/self-printer issuance and is not aligned with ViDA’s Digital Reporting Requirements, EN 16931, Peppol or UBL; there is no national structured e-invoice standard [40][15]. The gap versus a single global standard is therefore total at the structured-e-invoice level [40].

16.3 Cross-border digital reporting & regional peers

Honduras does not participate in any cross-border digital-reporting framework; regional peers are materially ahead — Guatemala (FEL, from 2019) and El Salvador (DTE, from 2022–24) run clearance systems, as do Mexico (CFDI), Costa Rica and Panama (SFEP), while Honduras remains CAI-based [40][41]. This makes Honduras an outlier among its neighbours [40].

16.4 Business implications

For multinationals, Honduras today requires only CAI-compliant issuance and Oficina Virtual return filing, not a clearance integration; however, the absence of a published e-CF calendar is itself a planning risk, since a structured mandate could be introduced with limited lead time, and organisations operating regionally should track SAR acuerdos and design systems that could later accommodate a Guatemalan/Salvadoran-style clearance model [22][40].

Chapter 17 — Impact on SMEs and Startups

17.1 Onboarding & the simplified regime

SMEs comply through the CAI regime; small taxpayers with annual taxable sales ≤ L.250,000 may use the Régimen Simplificado del ISV (single annual declaration, basic records), easing the burden relative to the general monthly regime [19][1].

17.2 Free / low-cost tools & education

The SAR provides the Oficina Virtual Tributaria, the fiscal-document validator and registration forms at no cost; there is no free SAR invoicing application equivalent to a clearance-country facturador, so SMEs rely on authorized imprentas or low-cost local software (e.g. Zafra Cloud, Acatha, Koddix, Caleb Solutions) [6][7][30].

17.3 Simplified regimes & thresholds

The Régimen Simplificado threshold (L.250,000) and the de-minimis (L.50 to final consumers; buyer RTN required over L.100) shape the small-trader experience; there is no structured-e-invoicing threshold because no mandate exists [19][35].

17.4 Subsidies, tax credits, grants

No dedicated subsidy or grant for invoicing digitalisation was identified; the main costs are authorized-printer charges or self-printing software and the periodic CAI renewal [30][8].

17.5 Compliance costs

Costs are relatively low compared with clearance jurisdictions — printing or software plus CAI management — but the informal sector remains large, and business-closure pressures have been reported in the formal sector [30][37].

17.6 Cash-flow & operational benefits

Valid CAI documents secure ISV crédito fiscal and expense deductibility; the Oficina Virtual streamlines return filing, but the absence of invoice-level automation limits reconciliation benefits relative to clearance systems [30][33].

17.7 Net administrative burden vs simplification

The balance is a lighter up-front burden than clearance regimes but weaker automation and audit-trail benefits; a future e-CF would raise both the burden and the benefits [30][22].

17.8 Market & competitive impact

The ISV-credit link advantages CAI-compliant suppliers in B2B markets, since buyers need a valid document to claim credit and deduct expenses [30][15].

17.9 Official assessments of SME readiness

No official SME-readiness assessment for a structured e-CF was identified, consistent with the absence of a mandate; the SAR’s 2022 survey was the main step toward gauging taxpayer readiness [22].

Chapter 18 — Practical Implementation Considerations

18.1 ERP / finance-system impacts

Today ERPs need only produce CAI-compliant documents (correct CAI, range, expiry, 16-digit correlative, buyer RTN over L.100 and separately-stated ISV) and file the monthly ISV return via the Oficina Virtual; local software (Zafra Cloud, Acatha, Koddix, Caleb Solutions/Odoo) and the SIISAR integrator (GTT) serve this need [35][30][29]. There is no clearance integration to build [15].

18.2 Master-data prerequisites

Key prerequisites are an active RTN, tax-compliance (solvencia), registration in the Régimen de Facturación (SAR-926), imprenta or autoimpresor registration (SAR-924/925/927), and a valid CAI with an authorized range; buyer RTNs must be captured for purchases over L.100 [9][10][35]. There are no Peppol IDs, as Peppol is not used [40].

18.3 Common pitfalls

Documented pitfalls include issuing under an expired CAI or outside the authorized range, missing mandatory fields (CAI, range, expiry, buyer RTN over L.100, separately-stated ISV), failing to notify the SAR within 10 days of unused/void documents, and treating the SAR’s administrative digitalisation (Oficina Virtual) as if it were invoice clearance [32][25][24].

18.4 Vendor / service-provider landscape

The regulated register is the Registro Fiscal de Imprentas (authorized printers); local invoicing/ERP vendors include Zafra Cloud, Acatha, Koddix, Caleb Solutions (Odoo) and Sube, with GTT as the SIISAR integrator, and regional vendors such as GroupSeres and EDICOM tracking the market though there is no active mandate to service [8][30][36]. No PAC/OSE accreditation exists [15].

18.5 Governance & internal control

Internal controls should cover CAI lifecycle management (renewal before expiry, range monitoring), validation that suppliers’ documents carry a valid CAI before claiming ISV credit, correct application of the 75%/10% withholding regimes, timely 10-day notification of void documents, and readiness to adopt a structured e-CF should the SAR mandate one [32][34][22].

Chapter 19 — Summary & Key Takeaways

19.1 Scope

All taxpayers must issue CAI comprobantes fiscales for domestic B2B/B2G/B2C supplies; there is no structured e-CF scope because none is mandated [1][40].

19.2 Format

Paper/self-printed comprobantes with CAI, range and expiry; 16-digit correlative; no national XML/e-CF, no Peppol/EN 16931 [15][40].

19.3 Timeline

Acuerdo 189-2014 → Acuerdo 481-2017 (current); SAR e-invoicing survey 2022; Oficina Virtual 2024; no structured e-CF go-live scheduled [16][15][22][23].

19.4 How it works

CAI pre-authorization of a numbering range with a one-year expiry; documents issued locally by imprenta or autoimpresor/POS; no real-time SAR validation [15][32].

19.5 Key obligations

Register in the Régimen de Facturación, hold a valid CAI, issue compliant comprobantes (buyer RTN over L.100; ISV separate), retain documents 5 years, and file the monthly ISV return via the Oficina Virtual [9][35][30][33].

19.6 Main risks

No published e-CF calendar (mandate could arrive quickly), CAI expiry/range errors, and loss of ISV credit/deductibility for invalid documents [40][32][30].

19.7 SME implications

Régimen Simplificado (≤ L.250,000) eases small-trader compliance; costs are low (printing/software + CAI), with no free SAR invoicing app [19][30].

19.8 ViDA / international readiness

ViDA N/A; late adopter behind Guatemala (FEL) and El Salvador (DTE); no Peppol/EN 16931; no clearance system [39][40].

19.9 Critical dates & next steps (actionable)

Now (in force): maintain valid CAIs and ranges; capture buyer RTN over L.100; show ISV separately; file the monthly ISV return via the Oficina Virtual [35][33].
Monitor: SAR “Leyes”/”Facturación” pages and acuerdos for any structured e-CF mandate — none is scheduled, but lead time may be short [11][40].
Verify with SAR/advisers: exact Código Tributario Lempira penalty figures, the telecom ISV rate (15% vs 18%), and the precise 5-year conservation article [13][20].

Chapter 20 — Official References & Sources

All URLs were checked during research on the information cut-off date, 6 July 2026. Sources flagged [>12 months] are older than 12 months and used for historical/background context (the governing statutes remain current despite their dates). A key editorial caution: several commercial/SEO sites describe Honduras as having a live “factura electrónica” mandate; this conflates the CAI self-printing modality with a structured clearance e-CF and is contradicted by SAR primary sources — the authoritative position is that no mandatory structured e-CF is live. Numbering [1]–[44] is stable across the booklet; [45] is the verification note.

20.1 Government portals (SAR / official)

[1] Facturación (Régimen de Facturación; document types; general obligation). SAR — Servicio de Administración de Rentas, accessed 2026. https://www.sar.gob.hn/facturacion/

[2] Preguntas Frecuentes — Facturación. SAR (Servicio de Administración de Rentas), accessed 2026. https://www.sar.gob.hn/faqs/preguntasfrecuentesfacturacion/

[3] Impuesto Sobre Ventas (ISV) — rates, DMC. SAR (Servicio de Administración de Rentas), accessed 2026. https://www.sar.gob.hn/impuesto-sobre-ventas-isv/

[4] Acuerdo No. 481-2017 (La Gaceta No. 34,413, 10 Aug 2017) — Reglamento del Régimen de Facturación (download). SAR (Servicio de Administración de Rentas), 10 Aug 2017. https://www.sar.gob.hn/download/acuerdo-no-481-2017-no-34413-del-10-de-agosto-de-2017-reglamento-del-regimen-de-facturacion-otros-documentos-fiscales-y-registro-fiscal-de-imprentas/ [>12 months]

[5] Texto consolidado del Reglamento del Régimen de Facturación (481-2017 con 609-2017, 725-2018, 817-2018). SAR (Servicio de Administración de Rentas), accessed 2026. https://www.sar.gob.hn/download/texto-consolidado-reglamento-del-regimen-de-facturacion-otros-documentos-fiscales-y-registro-fiscal-de-imprentas-contenido-en-el-acuerdo-481-2017-segun-acuerdos-609-2017-725-2018-y-817-2018/

[6] Oficina Virtual Tributaria (registration; CAI; return filing). SAR (Servicio de Administración de Rentas), accessed 2026. https://oficinavirtual.sar.gob.hn/

[7] Validador de Documentos Fiscales. SAR (Servicio de Administración de Rentas), accessed 2026. https://oficinavirtual.sar.gob.hn/fac/validador-doc-fiscales/

[8] Imprentas Certificadas (Registro Fiscal de Imprentas). SAR (Servicio de Administración de Rentas), accessed 2026. https://oficinavirtual.sar.gob.hn/imprentas-certificadas/

[9] Formulario SAR-926 — Inscripción al Régimen de Facturación (DET Live). SAR (Servicio de Administración de Rentas), accessed 2026. http://detlive.sar.gob.hn/?q=SAR-926

[10] Formulario SAR-927 — Autorización de Impresión por Autoimpresor (DET Live). SAR (Servicio de Administración de Rentas), accessed 2026. http://detlive.sar.gob.hn/?q=SAR-927

[11] Leyes (SAR legal repository — monitor for future e-CF acuerdos). SAR (Servicio de Administración de Rentas), accessed 2026. https://www.sar.gob.hn/leyes/

[12] Decreto Legislativo No. 170-2016 — Código Tributario (download). SAR (Servicio de Administración de Rentas), 2016. https://www.sar.gob.hn/download/decreto-legislativo-no-170-2016-codigo-tributario/ [>12 months]

20.2 Legislation (official texts)

[13] Código Tributario — Decreto No. 170-2016 (sanctions Arts. 158, 160, 162, 163). Tribunal Superior de Cuentas (TSC) — official PDF, 2016. https://www.tsc.gob.hn/web/leyes/Decreto_No_170_2016_Codigo_Tributario.pdf [>12 months]

[14] Ley del Impuesto Sobre Ventas (ISV) — consolidated text. Tribunal Superior de Cuentas (TSC) — official PDF, consolidated. https://www.tsc.gob.hn/web/leyes/LEY_DE_IMPUESTO_SOBRE_VENTA.pdf [>12 months]

[15] Acuerdo 481-2017 — Reglamento del Régimen de Facturación (full text; CAI Art. 4.7; Facturación Electrónica Art. 22; CAEE Art. 4.9). RSM Honduras — official PDF mirror, 10 Aug 2017. https://www.rsm.global/honduras/sites/default/files/media/acuerdo-481-2017-facturacion.pdf [>12 months]

[16] Acuerdo 189-2014 — Reglamento del Régimen de Facturación (original CAI framework). Tribunal Superior de Cuentas (TSC) — official PDF, 14 Feb 2014. https://www.tsc.gob.hn/web/leyes/ACUERDO_189-2014_REGIMEN_DE_FACTURACION.pdf [>12 months]

[17] Reglamento del Régimen de Facturación (481-2017) — catalog entry. Tribunal Superior de Cuentas (TSC), accessed 2026. https://www.tsc.gob.hn/biblioteca/index.php/reglamentos/555-reglamento-del-regimen-de-facturacion-otros-documentos-fiscales-y-registro-fiscal-de-imprentas

[18] Decreto No. 278-2013 — Ley de Ordenamiento de las Finanzas Públicas (ISV raised to 15%). SAR (download), 30 Dec 2013. https://www.sar.gob.hn/download/decreto-no-278-2013-no-33316-del-30-de-diciembre-de-2013-ley-de-ordenamiento-de-las-finanzas-publicas-control-de-las-exoneraciones-y-medidas-antievasion/ [>12 months]

[19] Ley del ISV (reform) — Régimen Simplificado threshold L.250,000. FAOLEX (FAO legal database), consolidated. https://faolex.fao.org/docs/pdf/hon153200.pdf [>12 months]

20.3 Advisor, professional-body & vendor publications

[20] Honduras — Other taxes (ISV 15%/18%; exemptions; exports). PwC Worldwide Tax Summaries, reviewed 27 Feb 2026. https://taxsummaries.pwc.com/honduras/corporate/other-taxes

[21] Honduras — Tax administration (taxpayer classification). PwC Worldwide Tax Summaries, reviewed 27 Feb 2026. https://taxsummaries.pwc.com/honduras/corporate/tax-administration

[22] Honduras: el SAR inicia una encuesta (e-invoicing design phase). EY Centroamérica — Tax Alert, 14 Dec 2022. https://www.ey.com/es_ce/technical/tax/tax-alerts/honduras-el-servicio-de-administracion-de-rentas-inicia-una-encuesta [>12 months]

[23] Honduras: SAR publica el Acuerdo para la creación de la Oficina Virtual (Acuerdo SAR-236-2024). EY Centroamérica — Tax Alert, 29 May 2024. https://www.ey.com/es_ce/technical/tax/tax-alerts/honduras—sar-publica-el-acuerdo-para-la-creacion-de-la-oficina [>12 months]

[24] Honduras: SAR lanza su nueva Oficina Virtual (live 28 Jun 2024). EY Centroamérica — Tax Alert, 2024. https://www.ey.com/es_ce/technical/tax/tax-alerts/honduras-sar-lanza-su-nueva-oficina-virtual [>12 months]

[25] Consideraciones importantes respecto a los documentos fiscales en Honduras (document types; contingency). Consortium Legal, 6 Sep 2022. https://consortiumlegal.com/2022/09/06/consideraciones-importantes-respecto-a-los-documentos-fiscales-en-honduras/ [>12 months]

[26] Actualización Tributaria 03-2023 (facturación electrónica — taxpayer-by-taxpayer authorization). AHIBA (Asociación Hondureña de Instituciones Bancarias), Mar 2023. https://ahiba.hn/wp-content/uploads/2023/03/AHIBA-ACTUALIZACION-TRIBUTARIA-03-2023.pdf [>12 months]

[27] RSM Honduras (advisory). RSM Honduras, accessed 2026. https://www.rsm.global/honduras/

[28] Actualización a la clasificación de los contribuyentes. Deloitte Honduras, accessed 2026. https://www2.deloitte.com/hn/es/pages/tax/articles/actualizacion-a-la-clasificacion-de-los-contribuyentes.html

[29] Transformando la gestión tributaria en Honduras (SIISAR integrated tax system). GTT, 2024. https://www.gtt.es/actualidad/transformando-la-gestion-tributaria-en-honduras/ [>12 months]

[30] Requisitos del SAR para facturación en Honduras (2026) (CAI mechanics; fines; ISV credit). KODDIX, 18 Feb 2026. https://koddix.com/blog/requisitos-sar-facturacion-honduras

[31] Facturación electrónica en Honduras (status: not yet live). KODDIX, 18 Mar 2026. https://www.koddix.com/blog/facturacion-electronica-honduras

[32] Cómo facturar con CAI en Honduras (range; expiry; correlativo). KODDIX, accessed 2026. https://www.koddix.com/blog/como-facturar-con-cai-en-honduras

[33] Declaración de ISV ante el SAR (monthly return; deadlines; aggregate totals). KODDIX, 13 Mar 2026. https://koddix.com/blog/declaracion-isv-sar-honduras

[34] Retenciones ISR/ISV en Honduras (75% grandes contribuyentes; 10% tarjetas). KODDIX, accessed 2026. https://www.koddix.com/blog/retenciones-isr-isv-honduras

[35] Requisitos de facturas en Honduras (mandatory fields; 16-digit correlative; buyer RTN over L.100). Comunidad Sube, accessed 2026. https://comunidad.sube.la/requisitos-facturas-honduras/

[36] La factura electrónica en Honduras (history; market context). GroupSeres, upd. 2026. https://blog.groupseres.com/latam/la-factura-electr%C3%B3nica-en-honduras-0

[37] Cierre de empresas e informalidad en Honduras (2025). La Prensa (Honduras), 2025. https://www.laprensa.hn/honduras/honduras-cierre-empresas-honduras-informalidad-2025-CG27123054

[38] Ley de Justicia Tributaria — debate en el Congreso Nacional. El Heraldo (Honduras), 17 Oct 2024. https://www.elheraldo.hn/elheraldoplus/explicacion/ley-justicia-tributaria-congreso-nacional-polemica-AJ22094361 [>12 months]

20.4 Comparative & tracker references

[39] Adoption of the VAT in the Digital Age (ViDA) package (11 March 2025). European Commission — Taxation and Customs Union, 11 Mar 2025. https://taxation-customs.ec.europa.eu/news/adoption-vat-digital-age-package-2025-03-11_en

[40] Live global e-invoicing tracker (Honduras absent; Guatemala FEL, El Salvador DTE listed). vatcalc.com, accessed 2026. https://www.vatcalc.com/global/live-vat-gst-transaction-e-invoicing-global-tracker/

[41] E-invoicing compliance map (Honduras not covered). Billtrust, accessed 2026. https://www.billtrust.com/products/automated-invoicing-software/einvoicing-compliance-map

[42] User-supplied reference context — E-invoicing Developments Tracker. VATupdate.com, 9 Sep 2025. https://www.vatupdate.com/2025/09/09/e-invoicing-developments-tracker/

[43] Electronic Invoicing in Latin America (regional benchmarking). Inter-American Development Bank (IADB), 2018. https://publications.iadb.org/publications/english/document/Electronic-Invoicing-in-Latin-America.pdf [>12 months]

[44] Consideraciones frente a la factura electrónica en Honduras (history). El Capital Financiero, accessed 2026. https://elcapitalfinanciero.com/consideraciones-frente-a-la-factura-electronica-en-honduras/

Honduras — E-Invoicing & E-Reporting Country Booklet