Honduras
HNHonduras regulates invoices through the SAR's Régimen de Facturación, in which fiscal documents are authorised for printing by certified printers or by self-printing systems; electronic issuance is one optional self-printing medium, and no e-invoicing obligation or Peppol use was found.
Guide reviewed .
Invoicing and electronic documents
Régimen de Facturación
The SAR's invoicing regime under the Reglamento del Régimen de Facturación, Otros Documentos Fiscales y Registro Fiscal de Imprentas (Acuerdo 481-2017). Businesses register, and the SAR authorises the printing and validity of fiscal documents, each carrying a Clave de Autorización de Impresión (CAI). It has no link to Peppol.
Printed or self-printed fiscal documents with a CAI · Official source: SAR · consolidated text of Acuerdo 481-2017, invoicing regulation (July 2020)
Sistemas de Autorización de Emisión Electrónica
One of three self-printing (autoimpresor) media, alongside cash registers and computerised systems. The taxpayer's system interacts with the SAR's systems to obtain a Código de Autorización de Emisión Electrónica (CAEE) for each electronic document and to store the data.
Electronic fiscal documents with a CAEE · Official source: SAR · consolidated text of Acuerdo 481-2017, invoicing regulation (July 2020)
Validador de Documentos Fiscales
SAR's online service for checking whether a fiscal document is valid.
Online lookup in the SAR Oficina Virtual · Official source: SAR · Régimen de Facturación
Factura y Declaración Única Centroamericana (FYDUCA)
The electronic legal document for transfers and acquisitions of freely circulating goods between taxpayers of Honduras, Guatemala and El Salvador.
Electronic regional document · Official source: SAR · FYDUCA
In Honduras the key question is how a fiscal document is authorised, not how it is exchanged. Every document needs the SAR's authorisation: a CAI for printed and self-printed documents, or a CAEE for electronic issuance. Honduras has no Peppol Authority. A Peppol invoice does not by itself meet these rules. See the SAR's invoicing page for the regulation and its amendments.
The regulation allows electronic issuance but does not make it mandatory. This guide found no SAR announcement of a mandatory e-invoicing programme. Check the SAR for any new resolution before relying on that.
Legal guide
B2B and B2C · fiscal documents
Mandatory fiscal documents; electronic issuance optionalEveryone who transfers goods or provides services must issue a fiscal document, such as a factura, factura prevalorada, ticket, recibo por honorarios profesionales or boleta de compra, with complementary documents such as credit and debit notes. Documents are produced by a certified printer (imprenta) or by self-printing (autoimpresor). Electronic issuance with a CAEE is one self-printing medium. No e-invoicing obligation was found in the SAR sources reviewed.
Official source: SAR · Régimen de FacturaciónSelf-printing systems
Technical conditions applyComputerised invoicing systems must be integrated with an accounting or inventory system, have security and audit controls and be able to produce text files for transfer to the SAR. The taxpayer files a sworn declaration before being authorised as a self-printer and must keep pre-printed documents from a certified printer for contingencies.
Official source: SAR · consolidated text of Acuerdo 481-2017, invoicing regulation (July 2020)Intra-regional trade
FYDUCA for goods in free circulationTransfers of freely circulating goods between taxpayers in Honduras, Guatemala and El Salvador are documented with the FYDUCA. Sales tax (ISV) applies on the Honduran side and VAT in the other two countries.
Official source: SAR · FYDUCA
Timeline
-
Current invoicing regulation published
Acuerdo 481-2017 was published in La Gaceta No. 34,413, replacing the 2014 regulation (Acuerdo 189-2014). It was later amended by Acuerdos 609-2017, 725-2018 and 817-2018.
Official source: SAR · Régimen de Facturación -
Regulation in force
Acuerdo 481-2017, as amended by Acuerdo 609-2017, took effect, including its provisions on electronic issuance with a CAEE.
Official source: SAR · consolidated text of Acuerdo 481-2017, invoicing regulation (July 2020)
Peppol in Honduras
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.