Honduras ISV (Impuesto sobre Ventas) Skill v2.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 — Quick reference
| 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 |
Section 2 — Required inputs and refusal catalogue
Required inputs
Before starting any Honduras ISV work, obtain:
- RTN (Registro Tributario Nacional — 14 digits) and SAR registration
- Monthly bank statements in HNL and USD (many Honduran businesses operate in both)
- Facturas issued (paper or electronic with CAI — Código de Autorización de Impresión)
- Purchase invoices from registered suppliers (with their RTN and CAI)
- Prior month D-01 return (for crédito excedente carried forward)
- Import customs declarations for imported goods
- Export documentation (for zero-rated exports)
Refusal catalogue
Refuse and escalate to a CPA / perito mercantil for:
- 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
Section 3 — Supplier pattern library
3.1 Banking and financial services
| 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 |
3.2 Electricity and utilities
| 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 |
3.3 Telecommunications
| 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 |
3.4 Transport and travel
| 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 |
3.5 Fuel
| 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 |
3.6 Logistics and courier
| 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 |
3.7 Retail and office supplies
| 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 |
3.8 Software and digital services
| 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 |
3.9 Professional services
| 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 |
3.10 Tourism and hospitality (18% rate)
| 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 |
Section 4 — Worked examples
Example 1 — Standard ISV on consulting
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:
- Factura: net L 1,000,000 + ISV 15% L 150,000 = L 1,150,000
- Return entry: Casilla A — L 1,000,000 | Casilla E: L 150,000
Note: HNL amounts use period for thousands; comma for decimal: L. 1.150.000,00 = HNL 1,150,000.00
Example 2 — Hotel accommodation (18%)
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:
- Hotel Factura: net L 9,000 + ISV 18% L 1,620 = L 10,620
- Input credit: L 1,620 (business travel — room only, documented)
- Return entry: Crédito fiscal 18%: L 1,620
Example 3 — ENEE electricity (business)
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:
- ENEE Factura: net L 100,000 + ISV 15% L 15,000 = L 115,000
- 100% business use — full input credit
- Return entry: Casilla F: L 15,000
Example 4 — Export of services (0%)
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:
- Export of service consumed outside Honduras — 0% ISV
- Factura de Exportación with SAR endorsement
- Return entry: Casilla C — L 2,500,000 | ISV: L 0
Example 5 — Canasta básica (exempt)
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:
- La Colonia receipt: rice, beans, tortillas, eggs (exempt) L 30,000; cleaning supplies 15% L 15,000 × 15% = L 1,957 ISV
- Input credit: L 1,957 on non-exempt items only
- Exempt canasta básica: no ISV; not in return
Example 6 — Monthly return summary
Scenario: Services company — 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 |
Section 5 — Tier 1 rules (compressed)
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
Section 6 — Tier 2 catalogue (genuinely data-unknowable items)
| 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?" |
Section 7 — Excel working paper
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 response
Section 8 — Bank statement reading guide
Banco Atlántida format
Fecha : 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
BAC Honduras format
15/04/2025 | Crédito | COMPANY NAME | +1,150,000.00 HNL | Saldo: 5,150,000.00
Key patterns:
- HNL number format: Period = thousands; comma = decimal: L. 1.150.000,00 = HNL 1,150,000.00
- Crédito — Transferencia: Money in — match to issued Factura for output ISV
- Débito — Pago Servicio: Utility/service payment — request Factura for input credit
- Crédito ME: Foreign currency — export zero-rate or reverse-charge
- CAI on Factura: Required for valid ISV document — always verify present
Section 9 — Onboarding fallback
When client cannot provide Facturas for all transactions:
- Use bank statement amounts as ISV-inclusive and back-calculate:
- Net = Total ÷ 1.15 | ISV = Total − Net (15%)
- Net = Total ÷ 1.18 (18% tourism)
- Conservative defaults: 15% output; 0% input credit without valid Factura/CAI
- Flag all items without CAI in Tier2_Items
- Issue data request for missing Factura references
- Warn client: SAR can disallow input credit without valid Factura with CAI from RTN-registered supplier
Section 10 — 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 |
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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1---2name: honduras-isv3description: 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.4license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c5---67# Honduras ISV (Impuesto sobre Ventas) Skill v2.089> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.1011---1213## Section 1 — Quick reference1415| Field | Value |16|---|---|17| Country | Honduras (República de Honduras) |18| Tax | ISV — Impuesto sobre Ventas (Sales Tax — functionally a VAT) |19| Currency | HNL (Honduran Lempira — L) |20| Standard rate | 15% |21| Increased rate | 18% (alcoholic beverages, tobacco products, tourist accommodation, food/beverages in hotels and resorts, air tickets to tourism destinations) |22| Zero rate | 0% (exports of goods and services) |23| Exempt | Basic food basket (canasta básica), medicines, medical services, education, financial services, insurance, agricultural inputs, natural gas, water supply (residential), public transport |24| Registration threshold | Annual income ≥ HNL 10,000,000 for mandatory registration; voluntary below |25| Tax authority | SAR (Servicio de Administración de Rentas — formerly DEI) |26| Filing portal | VirtualSAR — https://virtual.sar.gob.hn |27| Return form | Declaración del ISV (Form D-01) |28| Filing frequency | Monthly |29| Deadline | Last business day of the following month |30| e-Invoice | Factura Electrónica (SAR-registered providers — expanding mandate) |31| RTN | Registro Tributario Nacional — Honduran taxpayer ID (14 digits) |32| Contributor | Open Accountants Community |33| Validated by | Pending — requires sign-off by Honduras-licensed CPA or perito mercantil |34| Skill version | 2.0 |3536### Key D-01 fields3738| Field | Meaning |39|---|---|40| Casilla A | Total taxable sales 15% (net) |41| Casilla B | Total taxable sales 18% (net) |42| Casilla C | Export sales (0%) |43| Casilla D | Exempt sales |44| Casilla E | ISV débito fiscal (output) |45| Casilla F | ISV crédito fiscal (input on purchases) |46| Casilla G | Net ISV payable (E − F) |47| Casilla H | Crédito excedente (excess credit c/f) |4849### Conservative defaults5051| Ambiguity | Default |52|---|---|53| Unknown rate on a sale | 15% standard |54| Unknown whether 18% tourism rate applies | Confirm — hotel accommodation and tourist food typically 18% |55| Unknown whether canasta básica exempt | 15% until item confirmed on exempt list |56| Unknown whether export documentation complete | Treat as domestic 15% |57| Unknown business-use % (vehicle, phone, home) | 0% input credit |58| Unknown whether Factura issued | No input credit until confirmed |59| Foreign digital service (B2B) | 15% — buyer self-assesses if foreign provider not registered |6061### Red flag thresholds6263| Threshold | Value |64|---|---|65| HIGH single transaction | HNL 2,000,000 |66| HIGH tax delta on single conservative default | HNL 300,000 |67| MEDIUM counterparty concentration | >40% of output or input |68| MEDIUM conservative default count | >4 per return |69| LOW absolute net ISV position | HNL 5,000,000 |7071---7273## Section 2 — Required inputs and refusal catalogue7475### Required inputs7677Before starting any Honduras ISV work, obtain:78791. RTN (Registro Tributario Nacional — 14 digits) and SAR registration802. Monthly bank statements in HNL and USD (many Honduran businesses operate in both)813. Facturas issued (paper or electronic with CAI — Código de Autorización de Impresión)824. Purchase invoices from registered suppliers (with their RTN and CAI)835. Prior month D-01 return (for crédito excedente carried forward)846. Import customs declarations for imported goods857. Export documentation (for zero-rated exports)8687### Refusal catalogue8889Refuse and escalate to a CPA / perito mercantil for:90- Proporcionalidad (partial exemption for mixed taxable/exempt businesses)91- ISV on real estate (complex)92- Free trade zone (Zona Libre / ZIP — Choloma) — exempt from ISV93- ISV on tourism — 18% rate rules are detailed94- Maquiladora (export manufacturing) — special ISV treatment95- ISV retenciones as agent96- Non-resident digital service providers9798---99100## Section 3 — Supplier pattern library101102### 3.1 Banking and financial services103104| Supplier | Typical description | ISV rate | Input credit |105|---|---|---|---|106| Banco Atlántida | Bank fees, wire transfers | Exempt | No |107| BAC Honduras | Commercial banking | Exempt | No |108| Ficohsa | Business banking | Exempt | No |109| Banpaís | Regional banking | Exempt | No |110| BANHPROVI | Development banking | Exempt | No |111| Tigo Money (payments) | Mobile money | Exempt | No |112| Tengo (Ficohsa) | Digital wallet | Exempt | No |113| VisaNet Honduras | Card processing | 15% | Yes |114| PayTrust HN | Payment gateway | 15% | Yes |115116### 3.2 Electricity and utilities117118| Supplier | Typical description | ISV rate | Input credit |119|---|---|---|---|120| ENEE (Empresa Nacional de Energía Eléctrica) | Electricity — national | 15% (commercial) | Yes (business) |121| SERVICIO DE AGUA — SANAA | Water — Tegucigalpa | Exempt (residential) | No |122| Aguas de San Pedro (DIMA) | Water — San Pedro Sula | Exempt (residential) | No |123| Hondugas | Propane/gas | 15% | Yes |124| AMDC (municipalidad) | Waste / municipal services | 15% | Yes |125126### 3.3 Telecommunications127128| Supplier | Typical description | ISV rate | Input credit |129|---|---|---|---|130| Tigo Honduras (Millicom) | Mobile, broadband | 15% | Yes (business use) |131| Claro Honduras (América Móvil) | Mobile, internet, TV | 15% | Yes (business use) |132| Hondutel | Fixed line, internet | 15% | Yes (business use) |133| Liberty Honduras (formerly Columbus) | Cable TV, fiber | 15% | Yes |134135### 3.4 Transport and travel136137| Supplier | Typical description | ISV rate | Input credit |138|---|---|---|---|139| CM Airlines / Avianca Honduras | Domestic/regional flights | 18% (tourism air) | Yes |140| Copa Airlines Honduras | International flights | 0% (export) | No |141| American Airlines Honduras | International flights | 0% | No |142| Uber Honduras | Ride-hailing | 15% | Yes (business use) |143| Intercity bus (HEDMAN ALAS) | Long-distance bus | Exempt | No |144| City buses | Urban public transport | Exempt | No |145146### 3.5 Fuel147148| Supplier | Typical description | ISV rate | Input credit |149|---|---|---|---|150| Petrotela | Fuel stations | 15% | Yes (business) |151| TEXACO Honduras | Fuel | 15% | Yes |152| Uno Honduras (DIPPSA) | Fuel | 15% | Yes |153| Shell Honduras | Fuel, lubricants | 15% | Yes |154155### 3.6 Logistics and courier156157| Supplier | Typical description | ISV rate | Input credit |158|---|---|---|---|159| Servientrega Honduras | Domestic courier | 15% | Yes |160| DHL Honduras | International courier | 0% (export) / 15% (domestic) | Yes |161| FedEx Honduras | International courier | 0% / 15% | Yes |162| Aerocasillas Honduras | Miami-Tegucigalpa parcels | 15% | Yes |163| Honducor (Correos Honduras) | State postal | 15% | Yes |164165### 3.7 Retail and office supplies166167| Supplier | Typical description | ISV rate | Input credit |168|---|---|---|---|169| Walmart Honduras (La Colonia) | Supermarket | Mixed (exempt food / 15% non-food) | Partial |170| Supermercados Colonial | Grocery | Mixed | Partial |171| Precio Uno | Discount supermarket | Mixed | Partial |172| Office Depot Honduras | Office supplies | 15% | Yes |173| Librería Navarro | Stationery | 15% | Yes |174| Centro Comercial Malls | General retail | 15% | Yes |175176### 3.8 Software and digital services177178| Supplier | Typical description | ISV rate | Input credit |179|---|---|---|---|180| Defontana Honduras | ERP for SMEs | 15% | Yes |181| Softland Honduras | Accounting software | 15% | Yes |182| Alegra Honduras | Cloud invoicing | 15% | Yes |183| Microsoft Honduras (Azure, M365) | Cloud — B2B | 15% (reverse-charge if not registered) | Yes |184| Google Honduras (Workspace, Ads) | Digital — B2B | 15% | Yes |185| Zoom | Video — B2B | 15% | Yes |186| AWS | Cloud — B2B | 15% | Yes |187188### 3.9 Professional services189190| Supplier | Typical description | ISV rate | Input credit |191|---|---|---|---|192| CPA / Auditor | Accounting, audit, tax | 15% | Yes |193| Firma de abogados | Legal | 15% | Yes |194| Agencia de publicidad | Advertising | 15% | Yes |195| Consultora | Consulting | 15% | Yes |196| Notaría | Notarial services | 15% | Yes |197198### 3.10 Tourism and hospitality (18% rate)199200| Supplier | Typical description | ISV rate | Input credit |201|---|---|---|---|202| Hotel Princess (Tegucigalpa) | Hotel accommodation | 18% | Yes (business travel) |203| Intercontinental Honduras | Hotel | 18% | Yes |204| Restaurant in hotel | Food/beverage in hotel | 18% | Yes (business meals, documented) |205| Roatán resort | Tourism accommodation | 18% | Yes |206| Tourist air ticket (domestic) | Air to Roatán, La Ceiba | 18% | Yes |207208---209210## Section 4 — Worked examples211212### Example 1 — Standard ISV on consulting213214**Scenario:** Tegucigalpa consulting firm issues factura to Honduran corporate.215216**Bank statement line (Banco Atlántida format):**217```218Fecha : 15/04/2025219Tipo : Crédito — Transferencia Electrónica220Descripción : TECH SA DE CV — FACTURA 001-001-000001234 HONORARIOS221Monto : +L. 1.150.000,00222Saldo : L. 5.150.000,00223```224225**Working:**226- Factura: net L 1,000,000 + ISV 15% L 150,000 = L 1,150,000227- Return entry: Casilla A — L 1,000,000 | Casilla E: L 150,000228229*Note: HNL amounts use period for thousands; comma for decimal: L. 1.150.000,00 = HNL 1,150,000.00*230231---232233### Example 2 — Hotel accommodation (18%)234235**Scenario:** Employee stays at Hotel Princess for business meeting.236237**Bank statement line (BAC Honduras format):**238```239Fecha : 10/04/2025240Tipo : Débito — Cargo Tarjeta241Descripción : HOTEL PRINCESS TEGUCIGALPA — 3 NIGHTS242Monto : -L. 10.620,00243```244245**Working:**246- Hotel Factura: net L 9,000 + ISV 18% L 1,620 = L 10,620247- Input credit: L 1,620 (business travel — room only, documented)248- Return entry: Crédito fiscal 18%: L 1,620249250---251252### Example 3 — ENEE electricity (business)253254**Scenario:** Office electricity bill — Tegucigalpa.255256**Bank statement line (Ficohsa format):**257```258Fecha : 25/04/2025259Tipo : Débito — Pago Servicio260Descripción : ENEE — FACTURA ENERGIA ELECTRICA ABR 2025 — CLIENTE 1234567261Monto : -L. 115.000,00262```263264**Working:**265- ENEE Factura: net L 100,000 + ISV 15% L 15,000 = L 115,000266- 100% business use — full input credit267- Return entry: Casilla F: L 15,000268269---270271### Example 4 — Export of services (0%)272273**Scenario:** Honduran IT firm exports software to US client — USD wire.274275**Bank statement line (Banco Atlántida format):**276```277Fecha : 20/04/2025278Tipo : Crédito ME — Transferencia Internacional279Descripción : TECH CORP USA — SOFTWARE LICENSE Q1 2025280Monto : +L. 2.500.000,00 (USD 100.000)281```282283**Working:**284- Export of service consumed outside Honduras — 0% ISV285- Factura de Exportación with SAR endorsement286- Return entry: Casilla C — L 2,500,000 | ISV: L 0287288---289290### Example 5 — Canasta básica (exempt)291292**Scenario:** Office purchases basic groceries at La Colonia for cafetería.293294**Bank statement line (Banpaís format):**295```296Fecha : 08/04/2025297Tipo : Débito — POS298Descripción : SUPERMERCADOS LA COLONIA TEGUCIGALPA299Monto : -L. 45.000,00300```301302**Working:**303- La Colonia receipt: rice, beans, tortillas, eggs (exempt) L 30,000; cleaning supplies 15% L 15,000 × 15% = L 1,957 ISV304- Input credit: L 1,957 on non-exempt items only305- Exempt canasta básica: no ISV; not in return306307---308309### Example 6 — Monthly return summary310311**Scenario:** Services company — April 2025.312313| Item | Net (HNL) | ISV (HNL) |314|---|---|---|315| Domestic sales 15% | 8,000,000 | 1,200,000 |316| Tourism services 18% | 500,000 | 90,000 |317| Export sales (0%) | 2,000,000 | 0 |318| Exempt sales | 1,000,000 | 0 |319| Total Output | 11,500,000 | 1,290,000 |320| Input ISV on purchases | 4,000,000 | 600,000 |321| **Net ISV payable** | | **690,000** |322323---324325## Section 5 — Tier 1 rules (compressed)326327**Rate assignment:**328- 15% standard: most goods and services not exempt or 18%329- 18%: alcoholic beverages, tobacco, hotel/resort accommodation, food/beverages in hotels and resorts, air tickets to tourism destinations (domestic)330- 0%: exports of goods and services331- 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 inputs332333**Input credit:**334- Credit allowed on 15% and 18% purchases for taxable activities335- Must have valid Factura with RTN and CAI number336- No credit on exempt purchases or purchases for non-business use337- Tourism 18%: input credit allowed for businesses operating in taxable activities338339**Filing mechanics:**340- File D-01 monthly via VirtualSAR by last business day of following month341- Facturas must have CAI (Código de Autorización de Impresión) issued by SAR342- e-Invoice mandate expanding — confirm with SAR which companies required343- Crédito excedente carries forward; export refund available but slow344345---346347## Section 6 — Tier 2 catalogue (genuinely data-unknowable items)348349| Item | Why unknowable | What to ask |350|---|---|---|351| 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?" |352| Canasta básica exemption | Only SAR-listed items exempt — product description needed | "What is the exact product? Check against SAR canasta básica list." |353| Export qualification | Service must be consumed outside Honduras | "Where is the client? Evidence of offshore consumption?" |354| Fuel — business vs personal | Input credit only for business vehicles | "Is vehicle registered in company's name? % business use?" |355| Foreign digital service | Whether provider SAR-registered (charges ISV) or buyer must self-assess | "Does the foreign provider issue a Honduran Factura with RTN?" |356| Maquiladora supplier | Maquiladoras may be in free zone — no ISV | "Is this supplier a Zona Libre / ZIP operation?" |357358---359360## Section 7 — Excel working paper361362**Columns:** Date | Supplier/Customer | RTN | Factura No. | CAI | Net (HNL) | ISV Rate % | ISV (HNL) | In/Out | Export? | Exempt? | Tier 2 flag | Notes363364**Tab structure:**3651. `Output_Sales` — Facturas issued3662. `Input_Purchases` — Facturas received3673. `D01_Summary` — monthly return totals3684. `Tier2_Items` — awaiting client response369370---371372## Section 8 — Bank statement reading guide373374### Banco Atlántida format375```376Fecha : 15/04/2025377Tipo : Crédito — Transferencia Electrónica378Descripción : COMPANY NAME — FACTURA 001-001-000001234379Monto : +L. 1.150.000,00380Saldo : L. 5.150.000,00381```382383### BAC Honduras format384```38515/04/2025 | Crédito | COMPANY NAME | +1,150,000.00 HNL | Saldo: 5,150,000.00386```387388### Key patterns:389- **HNL number format:** Period = thousands; comma = decimal: L. 1.150.000,00 = HNL 1,150,000.00390- **Crédito — Transferencia:** Money in — match to issued Factura for output ISV391- **Débito — Pago Servicio:** Utility/service payment — request Factura for input credit392- **Crédito ME:** Foreign currency — export zero-rate or reverse-charge393- **CAI on Factura:** Required for valid ISV document — always verify present394395---396397## Section 9 — Onboarding fallback398399When client cannot provide Facturas for all transactions:4004011. Use bank statement amounts as ISV-inclusive and back-calculate:402 - Net = Total ÷ 1.15 | ISV = Total − Net (15%)403 - Net = Total ÷ 1.18 (18% tourism)4042. Conservative defaults: 15% output; 0% input credit without valid Factura/CAI4053. Flag all items without CAI in Tier2_Items4064. Issue data request for missing Factura references4075. Warn client: SAR can disallow input credit without valid Factura with CAI from RTN-registered supplier408409---410411## Section 10 — Reference material412413| Resource | Reference |414|---|---|415| SAR (Servicio de Administración de Rentas) | https://www.sar.gob.hn |416| VirtualSAR (filing portal) | https://virtual.sar.gob.hn |417| Ley del ISV (Decreto 24-98 and amendments) | SAR — legislación |418| Canasta básica exempt list | SAR — bienes exentos |419| Tourism 18% rate — Decreto 51-2003 | Congreso Nacional Honduras |420| CAI authorization guide | SAR — facturas y talonarios |421422---423424## Disclaimer425426This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.427428The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.429430---431432_Source: [OpenAccountants](https://openaccountants.com/skills/honduras-isv) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._
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