Honduras ISV (Impuesto sobre Ventas) Skill v2.0

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Section 1 — Quick reference

Field	Value
Country	Honduras (República de Honduras)
Tax	ISV — Impuesto sobre Ventas (Sales Tax — functionally a VAT)
Currency	HNL (Honduran Lempira — L)
Standard rate	15%
Increased rate	18% (alcoholic beverages, tobacco products, tourist accommodation, food/beverages in hotels and resorts, air tickets to tourism destinations)
Zero rate	0% (exports of goods and services)
Exempt	Basic food basket (canasta básica), medicines, medical services, education, financial services, insurance, agricultural inputs, natural gas, water supply (residential), public transport
Registration threshold	Annual income ≥ HNL 10,000,000 for mandatory registration; voluntary below
Tax authority	SAR (Servicio de Administración de Rentas — formerly DEI)
Filing portal	VirtualSAR — https://virtual.sar.gob.hn
Return form	Declaración del ISV (Form D-01)
Filing frequency	Monthly
Deadline	Last business day of the following month
e-Invoice	Factura Electrónica (SAR-registered providers — expanding mandate)
RTN	Registro Tributario Nacional — Honduran taxpayer ID (14 digits)
Contributor	Open Accountants Community
Validated by	Pending — requires sign-off by Honduras-licensed CPA or perito mercantil
Skill version	2.0

Key D-01 fields

Field	Meaning
Casilla A	Total taxable sales 15% (net)
Casilla B	Total taxable sales 18% (net)
Casilla C	Export sales (0%)
Casilla D	Exempt sales
Casilla E	ISV débito fiscal (output)
Casilla F	ISV crédito fiscal (input on purchases)
Casilla G	Net ISV payable (E − F)
Casilla H	Crédito excedente (excess credit c/f)

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	15% standard
Unknown whether 18% tourism rate applies	Confirm — hotel accommodation and tourist food typically 18%
Unknown whether canasta básica exempt	15% until item confirmed on exempt list
Unknown whether export documentation complete	Treat as domestic 15%
Unknown business-use % (vehicle, phone, home)	0% input credit
Unknown whether Factura issued	No input credit until confirmed
Foreign digital service (B2B)	15% — buyer self-assesses if foreign provider not registered

Red flag thresholds

Threshold	Value
HIGH single transaction	HNL 2,000,000
HIGH tax delta on single conservative default	HNL 300,000
MEDIUM counterparty concentration	>40% of output or input
MEDIUM conservative default count	>4 per return
LOW absolute net ISV position	HNL 5,000,000

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Section 2 — Required inputs and refusal catalogue

Required inputs

Before starting any Honduras ISV work, obtain:

1. RTN (Registro Tributario Nacional — 14 digits) and SAR registration
2. Monthly bank statements in HNL and USD (many Honduran businesses operate in both)
3. Facturas issued (paper or electronic with CAI — Código de Autorización de Impresión)
4. Purchase invoices from registered suppliers (with their RTN and CAI)
5. Prior month D-01 return (for crédito excedente carried forward)
6. Import customs declarations for imported goods
7. Export documentation (for zero-rated exports)

Refusal catalogue

Refuse and escalate to a CPA / perito mercantil for:

• Proporcionalidad (partial exemption for mixed taxable/exempt businesses)
• ISV on real estate (complex)
• Free trade zone (Zona Libre / ZIP — Choloma) — exempt from ISV
• ISV on tourism — 18% rate rules are detailed
• Maquiladora (export manufacturing) — special ISV treatment
• ISV retenciones as agent
• Non-resident digital service providers

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Section 3 — Supplier pattern library

3.1 Banking and financial services

Supplier	Typical description	ISV rate	Input credit
Banco Atlántida	Bank fees, wire transfers	Exempt	No
BAC Honduras	Commercial banking	Exempt	No
Ficohsa	Business banking	Exempt	No
Banpaís	Regional banking	Exempt	No
BANHPROVI	Development banking	Exempt	No
Tigo Money (payments)	Mobile money	Exempt	No
Tengo (Ficohsa)	Digital wallet	Exempt	No
VisaNet Honduras	Card processing	15%	Yes
PayTrust HN	Payment gateway	15%	Yes

3.2 Electricity and utilities

Supplier	Typical description	ISV rate	Input credit
ENEE (Empresa Nacional de Energía Eléctrica)	Electricity — national	15% (commercial)	Yes (business)
SERVICIO DE AGUA — SANAA	Water — Tegucigalpa	Exempt (residential)	No
Aguas de San Pedro (DIMA)	Water — San Pedro Sula	Exempt (residential)	No
Hondugas	Propane/gas	15%	Yes
AMDC (municipalidad)	Waste / municipal services	15%	Yes

3.3 Telecommunications

Supplier	Typical description	ISV rate	Input credit
Tigo Honduras (Millicom)	Mobile, broadband	15%	Yes (business use)
Claro Honduras (América Móvil)	Mobile, internet, TV	15%	Yes (business use)
Hondutel	Fixed line, internet	15%	Yes (business use)
Liberty Honduras (formerly Columbus)	Cable TV, fiber	15%	Yes

3.4 Transport and travel

Supplier	Typical description	ISV rate	Input credit
CM Airlines / Avianca Honduras	Domestic/regional flights	18% (tourism air)	Yes
Copa Airlines Honduras	International flights	0% (export)	No
American Airlines Honduras	International flights	0%	No
Uber Honduras	Ride-hailing	15%	Yes (business use)
Intercity bus (HEDMAN ALAS)	Long-distance bus	Exempt	No
City buses	Urban public transport	Exempt	No

3.5 Fuel

Supplier	Typical description	ISV rate	Input credit
Petrotela	Fuel stations	15%	Yes (business)
TEXACO Honduras	Fuel	15%	Yes
Uno Honduras (DIPPSA)	Fuel	15%	Yes
Shell Honduras	Fuel, lubricants	15%	Yes

3.6 Logistics and courier

Supplier	Typical description	ISV rate	Input credit
Servientrega Honduras	Domestic courier	15%	Yes
DHL Honduras	International courier	0% (export) / 15% (domestic)	Yes
FedEx Honduras	International courier	0% / 15%	Yes
Aerocasillas Honduras	Miami-Tegucigalpa parcels	15%	Yes
Honducor (Correos Honduras)	State postal	15%	Yes

3.7 Retail and office supplies

Supplier	Typical description	ISV rate	Input credit
Walmart Honduras (La Colonia)	Supermarket	Mixed (exempt food / 15% non-food)	Partial
Supermercados Colonial	Grocery	Mixed	Partial
Precio Uno	Discount supermarket	Mixed	Partial
Office Depot Honduras	Office supplies	15%	Yes
Librería Navarro	Stationery	15%	Yes
Centro Comercial Malls	General retail	15%	Yes

3.8 Software and digital services

Supplier	Typical description	ISV rate	Input credit
Defontana Honduras	ERP for SMEs	15%	Yes
Softland Honduras	Accounting software	15%	Yes
Alegra Honduras	Cloud invoicing	15%	Yes
Microsoft Honduras (Azure, M365)	Cloud — B2B	15% (reverse-charge if not registered)	Yes
Google Honduras (Workspace, Ads)	Digital — B2B	15%	Yes
Zoom	Video — B2B	15%	Yes
AWS	Cloud — B2B	15%	Yes

3.9 Professional services

Supplier	Typical description	ISV rate	Input credit
CPA / Auditor	Accounting, audit, tax	15%	Yes
Firma de abogados	Legal	15%	Yes
Agencia de publicidad	Advertising	15%	Yes
Consultora	Consulting	15%	Yes
Notaría	Notarial services	15%	Yes

3.10 Tourism and hospitality (18% rate)

Supplier	Typical description	ISV rate	Input credit
Hotel Princess (Tegucigalpa)	Hotel accommodation	18%	Yes (business travel)
Intercontinental Honduras	Hotel	18%	Yes
Restaurant in hotel	Food/beverage in hotel	18%	Yes (business meals, documented)
Roatán resort	Tourism accommodation	18%	Yes
Tourist air ticket (domestic)	Air to Roatán, La Ceiba	18%	Yes

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Section 4 — Worked examples

Example 1 — Standard ISV on consulting

Scenario: Tegucigalpa consulting firm issues factura to Honduran corporate.

Bank statement line (Banco Atlántida format):

Fecha       : 15/04/2025
Tipo        : Crédito — Transferencia Electrónica
Descripción : TECH SA DE CV — FACTURA 001-001-000001234 HONORARIOS
Monto       : +L. 1.150.000,00
Saldo       : L. 5.150.000,00

Working:

• Factura: net L 1,000,000 + ISV 15% L 150,000 = L 1,150,000
• Return entry: Casilla A — L 1,000,000 | Casilla E: L 150,000

Note: HNL amounts use period for thousands; comma for decimal: L. 1.150.000,00 = HNL 1,150,000.00

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Example 2 — Hotel accommodation (18%)

Scenario: Employee stays at Hotel Princess for business meeting.

Bank statement line (BAC Honduras format):

Fecha       : 10/04/2025
Tipo        : Débito — Cargo Tarjeta
Descripción : HOTEL PRINCESS TEGUCIGALPA — 3 NIGHTS
Monto       : -L. 10.620,00

Working:

• Hotel Factura: net L 9,000 + ISV 18% L 1,620 = L 10,620
• Input credit: L 1,620 (business travel — room only, documented)
• Return entry: Crédito fiscal 18%: L 1,620

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Example 3 — ENEE electricity (business)

Scenario: Office electricity bill — Tegucigalpa.

Bank statement line (Ficohsa format):

Fecha       : 25/04/2025
Tipo        : Débito — Pago Servicio
Descripción : ENEE — FACTURA ENERGIA ELECTRICA ABR 2025 — CLIENTE 1234567
Monto       : -L. 115.000,00

Working:

• ENEE Factura: net L 100,000 + ISV 15% L 15,000 = L 115,000
• 100% business use — full input credit
• Return entry: Casilla F: L 15,000

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Example 4 — Export of services (0%)

Scenario: Honduran IT firm exports software to US client — USD wire.

Bank statement line (Banco Atlántida format):

Fecha       : 20/04/2025
Tipo        : Crédito ME — Transferencia Internacional
Descripción : TECH CORP USA — SOFTWARE LICENSE Q1 2025
Monto       : +L. 2.500.000,00 (USD 100.000)

Working:

• Export of service consumed outside Honduras — 0% ISV
• Factura de Exportación with SAR endorsement
• Return entry: Casilla C — L 2,500,000 | ISV: L 0

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Example 5 — Canasta básica (exempt)

Scenario: Office purchases basic groceries at La Colonia for cafetería.

Bank statement line (Banpaís format):

Fecha       : 08/04/2025
Tipo        : Débito — POS
Descripción : SUPERMERCADOS LA COLONIA TEGUCIGALPA
Monto       : -L. 45.000,00

Working:

• La Colonia receipt: rice, beans, tortillas, eggs (exempt) L 30,000; cleaning supplies 15% L 15,000 × 15% = L 1,957 ISV
• Input credit: L 1,957 on non-exempt items only
• Exempt canasta básica: no ISV; not in return

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Example 6 — Monthly return summary

Scenario: Services company — April 2025.

Item	Net (HNL)	ISV (HNL)
Domestic sales 15%	8,000,000	1,200,000
Tourism services 18%	500,000	90,000
Export sales (0%)	2,000,000	0
Exempt sales	1,000,000	0
Total Output	11,500,000	1,290,000
Input ISV on purchases	4,000,000	600,000
Net ISV payable		690,000

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Section 5 — Tier 1 rules (compressed)

Rate assignment:

• 15% standard: most goods and services not exempt or 18%
• 18%: alcoholic beverages, tobacco, hotel/resort accommodation, food/beverages in hotels and resorts, air tickets to tourism destinations (domestic)
• 0%: exports of goods and services
• Exempt: canasta básica (basic food basket — SAR list), medicines, medical and dental services, education (public and private), financial services, insurance, water (residential), public transport (bus/city), agricultural inputs

Input credit:

• Credit allowed on 15% and 18% purchases for taxable activities
• Must have valid Factura with RTN and CAI number
• No credit on exempt purchases or purchases for non-business use
• Tourism 18%: input credit allowed for businesses operating in taxable activities

Filing mechanics:

• File D-01 monthly via VirtualSAR by last business day of following month
• Facturas must have CAI (Código de Autorización de Impresión) issued by SAR
• e-Invoice mandate expanding — confirm with SAR which companies required
• Crédito excedente carries forward; export refund available but slow

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Section 6 — Tier 2 catalogue (genuinely data-unknowable items)

Item	Why unknowable	What to ask
Tourism rate (18%)	Applies to hotel accommodation, food in hotels, tourist air — must confirm venue/service type	"Is this hotel accommodation, food served in a hotel, or tourist air ticket?"
Canasta básica exemption	Only SAR-listed items exempt — product description needed	"What is the exact product? Check against SAR canasta básica list."
Export qualification	Service must be consumed outside Honduras	"Where is the client? Evidence of offshore consumption?"
Fuel — business vs personal	Input credit only for business vehicles	"Is vehicle registered in company's name? % business use?"
Foreign digital service	Whether provider SAR-registered (charges ISV) or buyer must self-assess	"Does the foreign provider issue a Honduran Factura with RTN?"
Maquiladora supplier	Maquiladoras may be in free zone — no ISV	"Is this supplier a Zona Libre / ZIP operation?"

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Section 7 — Excel working paper

Columns: Date | Supplier/Customer | RTN | Factura No. | CAI | Net (HNL) | ISV Rate % | ISV (HNL) | In/Out | Export? | Exempt? | Tier 2 flag | Notes

Tab structure:

1. Output_Sales — Facturas issued
2. Input_Purchases — Facturas received
3. D01_Summary — monthly return totals
4. Tier2_Items — awaiting client response

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Section 8 — Bank statement reading guide

Banco Atlántida format

Fecha       : 15/04/2025
Tipo        : Crédito — Transferencia Electrónica
Descripción : COMPANY NAME — FACTURA 001-001-000001234
Monto       : +L. 1.150.000,00
Saldo       : L. 5.150.000,00

BAC Honduras format

15/04/2025  |  Crédito  |  COMPANY NAME  |  +1,150,000.00 HNL  |  Saldo: 5,150,000.00

Key patterns:

• HNL number format: Period = thousands; comma = decimal: L. 1.150.000,00 = HNL 1,150,000.00
• Crédito — Transferencia: Money in — match to issued Factura for output ISV
• Débito — Pago Servicio: Utility/service payment — request Factura for input credit
• Crédito ME: Foreign currency — export zero-rate or reverse-charge
• CAI on Factura: Required for valid ISV document — always verify present

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Section 9 — Onboarding fallback

When client cannot provide Facturas for all transactions:

1. Use bank statement amounts as ISV-inclusive and back-calculate:
   • Net = Total ÷ 1.15 | ISV = Total − Net (15%)
   • Net = Total ÷ 1.18 (18% tourism)
2. Conservative defaults: 15% output; 0% input credit without valid Factura/CAI
3. Flag all items without CAI in Tier2_Items
4. Issue data request for missing Factura references
5. Warn client: SAR can disallow input credit without valid Factura with CAI from RTN-registered supplier

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Section 10 — Reference material

Resource	Reference
SAR (Servicio de Administración de Rentas)	https://www.sar.gob.hn
VirtualSAR (filing portal)	https://virtual.sar.gob.hn
Ley del ISV (Decreto 24-98 and amendments)	SAR — legislación
Canasta básica exempt list	SAR — bienes exentos
Tourism 18% rate — Decreto 51-2003	Congreso Nacional Honduras
CAI authorization guide	SAR — facturas y talonarios

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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