HONDURAS-SAR

Honduras SAR CFR pilot 2022 + rollout 2023-2025.

Definition

Honduras SAR framework: ISV (Sales Tax) 15% standard (reduced rates 18% certain luxury goods, 4% essential goods). ISR companies 25% standard. CFR (Comprobantes Fiscales Electronicos Regimen) framework: Acuerdo SAR-DNS 0006-2022 published 2022, pilot deployed with large enterprises (revenue >HNL 2 billion), Honduras-customised XML format, SAR digital certificate signature. Modalities: free SAR portal (small), direct API large enterprises, certified PSE Proveedor Servicios Electronicos. Documents: CFR, Nota Credito Electronica, Nota Debito Electronica. Rollout: 2022 pilot, 2023 Phase 1 large enterprises, 2024 Phase 2 mid-size, 2025 Phase 3 all SMEs.

Origin

Honduras SAR founded Decreto Ejecutivo PCM-084-2015 merger DEI + DGA 2016 ; Acuerdo SAR-DNS 0006-2022 CFR framework ; 2022 pilot ; 2023-2025 rollout.

Example in context

Tigo Honduras (Millicom telecom) participates in SAR CFR pilot 2024: B2B post-paid invoice issuance via signed XML Honduras SAR, ISV 15% telecom, Amdocs core billing integration.

Related terms

• Costa Rica Hacienda — Central America neighbour.