Honduras E-Invoicing

Key compliance facts

About Honduras E-Invoicing

Honduras' electronic invoicing framework is governed by Acuerdo 481-2017 (Reglamento del Régimen de Facturación, Otros Documentos Fiscales y Registro de Imprentas) and its later amendments. Implementation has been gradual since Acuerdo 189-2014, phased by economic sector and taxpayer size. Each invoice requires a CAI (Código de Autorización de Imprenta) issued by the Servicio de Administración de Rentas (SAR), which determines the authorised numbering range and the document's expiry date. Large and medium taxpayers are currently obliged to issue electronic invoices; smaller taxpayers may use simplified invoicing. The format must include the 14-digit RTN, 16-digit segmented correlative number (Establishment-Issue Point-Document Type-Correlative), itemised ISV at 15% or 18%, exempt and exonerated amounts, and the mandatory legend 'La factura es beneficio de todos, ¡exíjala!'. Honduras is moving toward more comprehensive electronic infrastructure but does not yet operate a single national CTC platform; SAR continues to publish sector-specific timelines.

Implementation Phases

1. ✓

   Initial framework

   2014

   Acuerdo 189-2014 establishes initial framework.

2. ✓

   Updated reglamento

   2017

   Acuerdo 481-2017 reglamento and registro de imprentas.

3. ◉

   Sector-based rollout

   Ongoing

   Progressive obligation by sector and taxpayer size.

Key Compliance Facts

• Operated by Servicio de Administración de Rentas (SAR)
• CAI authorisation determines valid numbering range and expiry
• 16-digit segmented correlative numbering format
• ISV rates 15% and 18% must be itemised
• Mandatory legend on each invoice
• Format requirements include 14-digit RTN of issuer and recipient
• Sector-specific phased rollout (no single national CTC platform yet)

Frequently Asked Questions

Topics

Official Documentation