Phased introduction of electronic Documentos Fiscales by the Servicio de Administración de Rentas (SAR) under Acuerdo 481-2017 — Reglamento del Régimen de Facturación , as updated by Acuerdo SAR-014-2023 . Authorized taxpayers issue documents validated through the SAR DET environment with QR-coded buyer verification via the SAR validator .
B2C
none
No B2C e-invoicing initiative. Retail B2C transactions are documented via authorized paper/CAI invoice formats under the Régimen de Facturación ; the SAR phased electronic Documentos Fiscales programme is targeted at B2B/B2G.
B2G
phased
since 1 January 2023
Phased adoption of electronic Documentos Fiscales for supplies to public bodies, with onboarding tracked through the SAR Oficina Virtual and validated against Acuerdo SAR-014-2023 .
Failure to issue invoices in accordance with the Régimen de Facturación attracts financial penalties under the Tax Code and can lead to denial of input VAT deduction for the buyer.
Standards:
SAR Documento Fiscal Electrónico standard
Supported Formats:
XML (SAR Documento Fiscal Electrónico schema)
PDF visualization with CAI/QR
Clearance Model:
Authorized issuance under the Régimen de Facturación: paper documents require a CAI (Código de Autorización de Impresión) issued by SAR to authorized print shops; electronic documents are validated via the SAR DET environment with QR-coded buyer verification.
Archiving Requirements:
5 years retention required by the Tax Code; documents archived by both supplier and SAR systems
N/A
Acuerdo 189-2014 — Original Régimen de Facturación
9 December 2014
Legislative
Honduras adopted Acuerdo 189-2014 establishing the modern invoicing regime with authorized print shops (imprentas) and the foundations for future electronic documents.
Acuerdo 481-2017 — Reglamento del Régimen de Facturación
10 August 2017
Legislative
Acuerdo 481-2017 consolidated the rules for invoices, other fiscal documents and the fiscal register of imprentas, paving the way for electronic documents administered by SAR under SEFIN Acuerdo 058-2014 .
Reform of the Régimen de Facturación
1 January 2018
Legislative
Subsequent reform of the régimen de facturación introduced procedural updates and laid the groundwork for the phased electronic Documentos Fiscales programme.
SAR issued Acuerdo SAR-014-2023 updating procedural rules for electronic Documentos Fiscales and the use of the SAR DET environment and SAR validator , preparing for broader electronic adoption.