Prepare, review, or classify transactions for a Honduras ISV (Impuesto sobre Ventas) return or advise on Honduran VAT registration, filing, and SAR compliance.
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Quick reference table
| 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 |
Quick reference table
| 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 |
Banking and financial services suppliers
| 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 |
Electricity and utilities suppliers
| 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 |
Telecommunications suppliers
| 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 |
Transport and travel suppliers
| 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 |
Fuel suppliers
| 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 |
Logistics and courier suppliers
| 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 |
Retail and office supplies suppliers
| 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 |
Software and digital services suppliers
| 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 |
Professional services suppliers
| 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 |
Tourism and hospitality suppliers
| 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 |
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:
Note: HNL amounts use period for thousands; comma for decimal: L. 1.150.000,00 = HNL 1,150,000.00
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:
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:
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:
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:
Monthly return summary — 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 |
Tier 2 catalogue
| 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?" |
Columns: Date | Supplier/Customer | RTN | Factura No. | CAI | Net (HNL) | ISV Rate % | ISV (HNL) | In/Out | Export? | Exempt? | Tier 2 flag | Notes
Tab structure:
Output_Sales — Facturas issuedInput_Purchases — Facturas receivedD01_Summary — monthly return totalsTier2_Items — awaiting client responseFecha : 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
15/04/2025 | Crédito | COMPANY NAME | +1,150,000.00 HNL | Saldo: 5,150,000.00
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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Other Honduras computations in the OpenAccountants Tax Library.
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 |
Required inputs before starting Honduras ISV work
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)
Refuse and escalate to a CPA / perito mercantil
- 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
Banking and financial services suppliers
| 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 |
Electricity and utilities suppliers
| 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 |
Telecommunications suppliers
| 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 |
Transport and travel suppliers
| 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 |
Fuel suppliers
| 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 |
Logistics and courier suppliers
| 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 |
Retail and office supplies suppliers
| 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 |
Software and digital services suppliers
| 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 |
Professional services suppliers
| 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 |
Tourism and hospitality suppliers
| 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 |
Monthly return summary — 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** |
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
Tier 2 catalogue
| 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?" |
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
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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