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openaccountants/skills/honduras-isv.md
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1---
2name: honduras-isv
3description: Use this skill whenever asked to prepare, review, or classify transactions for a Honduras ISV (Impuesto sobre Ventas) return or advise on Honduran VAT registration, filing, and SAR compliance. Trigger on phrases like "prepare ISV return Honduras", "Honduras sales tax", "ISV Honduras", "SAR Honduras", "RTN", or any Honduras ISV request. ALWAYS read this skill before touching any Honduras ISV work.
4version: 2.0
5jurisdiction: HN
6tax_year: 2025
7category: international
8depends_on:
9 - vat-workflow-base
10---
11 
12# Honduras ISV (Impuesto sobre Ventas) Skill v2.0
13 
14---
15 
16## Section 1 — Quick reference
17 
18| Field | Value |
19|---|---|
20| Country | Honduras (República de Honduras) |
21| Tax | ISV — Impuesto sobre Ventas (Sales Tax — functionally a VAT) |
22| Currency | HNL (Honduran Lempira — L) |
23| Standard rate | 15% |
24| Increased rate | 18% (alcoholic beverages, tobacco products, tourist accommodation, food/beverages in hotels and resorts, air tickets to tourism destinations) |
25| Zero rate | 0% (exports of goods and services) |
26| Exempt | Basic food basket (canasta básica), medicines, medical services, education, financial services, insurance, agricultural inputs, natural gas, water supply (residential), public transport |
27| Registration threshold | Annual income ≥ HNL 10,000,000 for mandatory registration; voluntary below |
28| Tax authority | SAR (Servicio de Administración de Rentas — formerly DEI) |
29| Filing portal | VirtualSAR — https://virtual.sar.gob.hn |
30| Return form | Declaración del ISV (Form D-01) |
31| Filing frequency | Monthly |
32| Deadline | Last business day of the following month |
33| e-Invoice | Factura Electrónica (SAR-registered providers — expanding mandate) |
34| RTN | Registro Tributario Nacional — Honduran taxpayer ID (14 digits) |
35| Contributor | Open Accountants Community |
36| Validated by | Pending — requires sign-off by Honduras-licensed CPA or perito mercantil |
37| Skill version | 2.0 |
38 
39### Key D-01 fields
40 
41| Field | Meaning |
42|---|---|
43| Casilla A | Total taxable sales 15% (net) |
44| Casilla B | Total taxable sales 18% (net) |
45| Casilla C | Export sales (0%) |
46| Casilla D | Exempt sales |
47| Casilla E | ISV débito fiscal (output) |
48| Casilla F | ISV crédito fiscal (input on purchases) |
49| Casilla G | Net ISV payable (E − F) |
50| Casilla H | Crédito excedente (excess credit c/f) |
51 
52### Conservative defaults
53 
54| Ambiguity | Default |
55|---|---|
56| Unknown rate on a sale | 15% standard |
57| Unknown whether 18% tourism rate applies | Confirm — hotel accommodation and tourist food typically 18% |
58| Unknown whether canasta básica exempt | 15% until item confirmed on exempt list |
59| Unknown whether export documentation complete | Treat as domestic 15% |
60| Unknown business-use % (vehicle, phone, home) | 0% input credit |
61| Unknown whether Factura issued | No input credit until confirmed |
62| Foreign digital service (B2B) | 15% — buyer self-assesses if foreign provider not registered |
63 
64### Red flag thresholds
65 
66| Threshold | Value |
67|---|---|
68| HIGH single transaction | HNL 2,000,000 |
69| HIGH tax delta on single conservative default | HNL 300,000 |
70| MEDIUM counterparty concentration | >40% of output or input |
71| MEDIUM conservative default count | >4 per return |
72| LOW absolute net ISV position | HNL 5,000,000 |
73 
74---
75 
76## Section 2 — Required inputs and refusal catalogue
77 
78### Required inputs
79 
80Before starting any Honduras ISV work, obtain:
81 
821. RTN (Registro Tributario Nacional — 14 digits) and SAR registration
832. Monthly bank statements in HNL and USD (many Honduran businesses operate in both)
843. Facturas issued (paper or electronic with CAI — Código de Autorización de Impresión)
854. Purchase invoices from registered suppliers (with their RTN and CAI)
865. Prior month D-01 return (for crédito excedente carried forward)
876. Import customs declarations for imported goods
887. Export documentation (for zero-rated exports)
89 
90### Refusal catalogue
91 
92Refuse and escalate to a CPA / perito mercantil for:
93- Proporcionalidad (partial exemption for mixed taxable/exempt businesses)
94- ISV on real estate (complex)
95- Free trade zone (Zona Libre / ZIP — Choloma) — exempt from ISV
96- ISV on tourism — 18% rate rules are detailed
97- Maquiladora (export manufacturing) — special ISV treatment
98- ISV retenciones as agent
99- Non-resident digital service providers
100 
101---
102 
103## Section 3 — Supplier pattern library
104 
105### 3.1 Banking and financial services
106 
107| Supplier | Typical description | ISV rate | Input credit |
108|---|---|---|---|
109| Banco Atlántida | Bank fees, wire transfers | Exempt | No |
110| BAC Honduras | Commercial banking | Exempt | No |
111| Ficohsa | Business banking | Exempt | No |
112| Banpaís | Regional banking | Exempt | No |
113| BANHPROVI | Development banking | Exempt | No |
114| Tigo Money (payments) | Mobile money | Exempt | No |
115| Tengo (Ficohsa) | Digital wallet | Exempt | No |
116| VisaNet Honduras | Card processing | 15% | Yes |
117| PayTrust HN | Payment gateway | 15% | Yes |
118 
119### 3.2 Electricity and utilities
120 
121| Supplier | Typical description | ISV rate | Input credit |
122|---|---|---|---|
123| ENEE (Empresa Nacional de Energía Eléctrica) | Electricity — national | 15% (commercial) | Yes (business) |
124| SERVICIO DE AGUA — SANAA | Water — Tegucigalpa | Exempt (residential) | No |
125| Aguas de San Pedro (DIMA) | Water — San Pedro Sula | Exempt (residential) | No |
126| Hondugas | Propane/gas | 15% | Yes |
127| AMDC (municipalidad) | Waste / municipal services | 15% | Yes |
128 
129### 3.3 Telecommunications
130 
131| Supplier | Typical description | ISV rate | Input credit |
132|---|---|---|---|
133| Tigo Honduras (Millicom) | Mobile, broadband | 15% | Yes (business use) |
134| Claro Honduras (América Móvil) | Mobile, internet, TV | 15% | Yes (business use) |
135| Hondutel | Fixed line, internet | 15% | Yes (business use) |
136| Liberty Honduras (formerly Columbus) | Cable TV, fiber | 15% | Yes |
137 
138### 3.4 Transport and travel
139 
140| Supplier | Typical description | ISV rate | Input credit |
141|---|---|---|---|
142| CM Airlines / Avianca Honduras | Domestic/regional flights | 18% (tourism air) | Yes |
143| Copa Airlines Honduras | International flights | 0% (export) | No |
144| American Airlines Honduras | International flights | 0% | No |
145| Uber Honduras | Ride-hailing | 15% | Yes (business use) |
146| Intercity bus (HEDMAN ALAS) | Long-distance bus | Exempt | No |
147| City buses | Urban public transport | Exempt | No |
148 
149### 3.5 Fuel
150 
151| Supplier | Typical description | ISV rate | Input credit |
152|---|---|---|---|
153| Petrotela | Fuel stations | 15% | Yes (business) |
154| TEXACO Honduras | Fuel | 15% | Yes |
155| Uno Honduras (DIPPSA) | Fuel | 15% | Yes |
156| Shell Honduras | Fuel, lubricants | 15% | Yes |
157 
158### 3.6 Logistics and courier
159 
160| Supplier | Typical description | ISV rate | Input credit |
161|---|---|---|---|
162| Servientrega Honduras | Domestic courier | 15% | Yes |
163| DHL Honduras | International courier | 0% (export) / 15% (domestic) | Yes |
164| FedEx Honduras | International courier | 0% / 15% | Yes |
165| Aerocasillas Honduras | Miami-Tegucigalpa parcels | 15% | Yes |
166| Honducor (Correos Honduras) | State postal | 15% | Yes |
167 
168### 3.7 Retail and office supplies
169 
170| Supplier | Typical description | ISV rate | Input credit |
171|---|---|---|---|
172| Walmart Honduras (La Colonia) | Supermarket | Mixed (exempt food / 15% non-food) | Partial |
173| Supermercados Colonial | Grocery | Mixed | Partial |
174| Precio Uno | Discount supermarket | Mixed | Partial |
175| Office Depot Honduras | Office supplies | 15% | Yes |
176| Librería Navarro | Stationery | 15% | Yes |
177| Centro Comercial Malls | General retail | 15% | Yes |
178 
179### 3.8 Software and digital services
180 
181| Supplier | Typical description | ISV rate | Input credit |
182|---|---|---|---|
183| Defontana Honduras | ERP for SMEs | 15% | Yes |
184| Softland Honduras | Accounting software | 15% | Yes |
185| Alegra Honduras | Cloud invoicing | 15% | Yes |
186| Microsoft Honduras (Azure, M365) | Cloud — B2B | 15% (reverse-charge if not registered) | Yes |
187| Google Honduras (Workspace, Ads) | Digital — B2B | 15% | Yes |
188| Zoom | Video — B2B | 15% | Yes |
189| AWS | Cloud — B2B | 15% | Yes |
190 
191### 3.9 Professional services
192 
193| Supplier | Typical description | ISV rate | Input credit |
194|---|---|---|---|
195| CPA / Auditor | Accounting, audit, tax | 15% | Yes |
196| Firma de abogados | Legal | 15% | Yes |
197| Agencia de publicidad | Advertising | 15% | Yes |
198| Consultora | Consulting | 15% | Yes |
199| Notaría | Notarial services | 15% | Yes |
200 
201### 3.10 Tourism and hospitality (18% rate)
202 
203| Supplier | Typical description | ISV rate | Input credit |
204|---|---|---|---|
205| Hotel Princess (Tegucigalpa) | Hotel accommodation | 18% | Yes (business travel) |
206| Intercontinental Honduras | Hotel | 18% | Yes |
207| Restaurant in hotel | Food/beverage in hotel | 18% | Yes (business meals, documented) |
208| Roatán resort | Tourism accommodation | 18% | Yes |
209| Tourist air ticket (domestic) | Air to Roatán, La Ceiba | 18% | Yes |
210 
211---
212 
213## Section 4 — Worked examples
214 
215### Example 1 — Standard ISV on consulting
216 
217**Scenario:** Tegucigalpa consulting firm issues factura to Honduran corporate.
218 
219**Bank statement line (Banco Atlántida format):**
220```
221Fecha : 15/04/2025
222Tipo : Crédito — Transferencia Electrónica
223Descripción : TECH SA DE CV — FACTURA 001-001-000001234 HONORARIOS
224Monto : +L. 1.150.000,00
225Saldo : L. 5.150.000,00
226```
227 
228**Working:**
229- Factura: net L 1,000,000 + ISV 15% L 150,000 = L 1,150,000
230- Return entry: Casilla A — L 1,000,000 | Casilla E: L 150,000
231 
232*Note: HNL amounts use period for thousands; comma for decimal: L. 1.150.000,00 = HNL 1,150,000.00*
233 
234---
235 
236### Example 2 — Hotel accommodation (18%)
237 
238**Scenario:** Employee stays at Hotel Princess for business meeting.
239 
240**Bank statement line (BAC Honduras format):**
241```
242Fecha : 10/04/2025
243Tipo : Débito — Cargo Tarjeta
244Descripción : HOTEL PRINCESS TEGUCIGALPA — 3 NIGHTS
245Monto : -L. 10.620,00
246```
247 
248**Working:**
249- Hotel Factura: net L 9,000 + ISV 18% L 1,620 = L 10,620
250- Input credit: L 1,620 (business travel — room only, documented)
251- Return entry: Crédito fiscal 18%: L 1,620
252 
253---
254 
255### Example 3 — ENEE electricity (business)
256 
257**Scenario:** Office electricity bill — Tegucigalpa.
258 
259**Bank statement line (Ficohsa format):**
260```
261Fecha : 25/04/2025
262Tipo : Débito — Pago Servicio
263Descripción : ENEE — FACTURA ENERGIA ELECTRICA ABR 2025 — CLIENTE 1234567
264Monto : -L. 115.000,00
265```
266 
267**Working:**
268- ENEE Factura: net L 100,000 + ISV 15% L 15,000 = L 115,000
269- 100% business use — full input credit
270- Return entry: Casilla F: L 15,000
271 
272---
273 
274### Example 4 — Export of services (0%)
275 
276**Scenario:** Honduran IT firm exports software to US client — USD wire.
277 
278**Bank statement line (Banco Atlántida format):**
279```
280Fecha : 20/04/2025
281Tipo : Crédito ME — Transferencia Internacional
282Descripción : TECH CORP USA — SOFTWARE LICENSE Q1 2025
283Monto : +L. 2.500.000,00 (USD 100.000)
284```
285 
286**Working:**
287- Export of service consumed outside Honduras — 0% ISV
288- Factura de Exportación with SAR endorsement
289- Return entry: Casilla C — L 2,500,000 | ISV: L 0
290 
291---
292 
293### Example 5 — Canasta básica (exempt)
294 
295**Scenario:** Office purchases basic groceries at La Colonia for cafetería.
296 
297**Bank statement line (Banpaís format):**
298```
299Fecha : 08/04/2025
300Tipo : Débito — POS
301Descripción : SUPERMERCADOS LA COLONIA TEGUCIGALPA
302Monto : -L. 45.000,00
303```
304 
305**Working:**
306- La Colonia receipt: rice, beans, tortillas, eggs (exempt) L 30,000; cleaning supplies 15% L 15,000 × 15% = L 1,957 ISV
307- Input credit: L 1,957 on non-exempt items only
308- Exempt canasta básica: no ISV; not in return
309 
310---
311 
312### Example 6 — Monthly return summary
313 
314**Scenario:** Services company — April 2025.
315 
316| Item | Net (HNL) | ISV (HNL) |
317|---|---|---|
318| Domestic sales 15% | 8,000,000 | 1,200,000 |
319| Tourism services 18% | 500,000 | 90,000 |
320| Export sales (0%) | 2,000,000 | 0 |
321| Exempt sales | 1,000,000 | 0 |
322| Total Output | 11,500,000 | 1,290,000 |
323| Input ISV on purchases | 4,000,000 | 600,000 |
324| **Net ISV payable** | | **690,000** |
325 
326---
327 
328## Section 5 — Tier 1 rules (compressed)
329 
330**Rate assignment:**
331- 15% standard: most goods and services not exempt or 18%
332- 18%: alcoholic beverages, tobacco, hotel/resort accommodation, food/beverages in hotels and resorts, air tickets to tourism destinations (domestic)
333- 0%: exports of goods and services
334- 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
335 
336**Input credit:**
337- Credit allowed on 15% and 18% purchases for taxable activities
338- Must have valid Factura with RTN and CAI number
339- No credit on exempt purchases or purchases for non-business use
340- Tourism 18%: input credit allowed for businesses operating in taxable activities
341 
342**Filing mechanics:**
343- File D-01 monthly via VirtualSAR by last business day of following month
344- Facturas must have CAI (Código de Autorización de Impresión) issued by SAR
345- e-Invoice mandate expanding — confirm with SAR which companies required
346- Crédito excedente carries forward; export refund available but slow
347 
348---
349 
350## Section 6 — Tier 2 catalogue (genuinely data-unknowable items)
351 
352| Item | Why unknowable | What to ask |
353|---|---|---|
354| 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?" |
355| Canasta básica exemption | Only SAR-listed items exempt — product description needed | "What is the exact product? Check against SAR canasta básica list." |
356| Export qualification | Service must be consumed outside Honduras | "Where is the client? Evidence of offshore consumption?" |
357| Fuel — business vs personal | Input credit only for business vehicles | "Is vehicle registered in company's name? % business use?" |
358| Foreign digital service | Whether provider SAR-registered (charges ISV) or buyer must self-assess | "Does the foreign provider issue a Honduran Factura with RTN?" |
359| Maquiladora supplier | Maquiladoras may be in free zone — no ISV | "Is this supplier a Zona Libre / ZIP operation?" |
360 
361---
362 
363## Section 7 — Excel working paper
364 
365**Columns:** Date | Supplier/Customer | RTN | Factura No. | CAI | Net (HNL) | ISV Rate % | ISV (HNL) | In/Out | Export? | Exempt? | Tier 2 flag | Notes
366 
367**Tab structure:**
3681. `Output_Sales` — Facturas issued
3692. `Input_Purchases` — Facturas received
3703. `D01_Summary` — monthly return totals
3714. `Tier2_Items` — awaiting client response
372 
373---
374 
375## Section 8 — Bank statement reading guide
376 
377### Banco Atlántida format
378```
379Fecha : 15/04/2025
380Tipo : Crédito — Transferencia Electrónica
381Descripción : COMPANY NAME — FACTURA 001-001-000001234
382Monto : +L. 1.150.000,00
383Saldo : L. 5.150.000,00
384```
385 
386### BAC Honduras format
387```
38815/04/2025 | Crédito | COMPANY NAME | +1,150,000.00 HNL | Saldo: 5,150,000.00
389```
390 
391### Key patterns:
392- **HNL number format:** Period = thousands; comma = decimal: L. 1.150.000,00 = HNL 1,150,000.00
393- **Crédito — Transferencia:** Money in — match to issued Factura for output ISV
394- **Débito — Pago Servicio:** Utility/service payment — request Factura for input credit
395- **Crédito ME:** Foreign currency — export zero-rate or reverse-charge
396- **CAI on Factura:** Required for valid ISV document — always verify present
397 
398---
399 
400## Section 9 — Onboarding fallback
401 
402When client cannot provide Facturas for all transactions:
403 
4041. Use bank statement amounts as ISV-inclusive and back-calculate:
405 - Net = Total ÷ 1.15 | ISV = Total − Net (15%)
406 - Net = Total ÷ 1.18 (18% tourism)
4072. Conservative defaults: 15% output; 0% input credit without valid Factura/CAI
4083. Flag all items without CAI in Tier2_Items
4094. Issue data request for missing Factura references
4105. Warn client: SAR can disallow input credit without valid Factura with CAI from RTN-registered supplier
411 
412---
413 
414## Section 10 — Reference material
415 
416| Resource | Reference |
417|---|---|
418| SAR (Servicio de Administración de Rentas) | https://www.sar.gob.hn |
419| VirtualSAR (filing portal) | https://virtual.sar.gob.hn |
420| Ley del ISV (Decreto 24-98 and amendments) | SAR — legislación |
421| Canasta básica exempt list | SAR — bienes exentos |
422| Tourism 18% rate — Decreto 51-2003 | Congreso Nacional Honduras |
423| CAI authorization guide | SAR — facturas y talonarios |
424 

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About

Use this skill whenever asked to prepare, review, or classify transactions for a Honduras ISV (Impuesto sobre Ventas) return or advise on Honduran VAT registration, filing, and SAR compliance. Trigger on phrases like "prepare ISV return Honduras", "Honduras sales tax", "ISV Honduras", "SAR Honduras", "RTN", or any Honduras ISV request. ALWAYS read this skill before touching any Honduras ISV work.

HNty-2025

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