< Back to E-Invoicing Overview
Honduras has introduced mandatory e-invoicing to improve tax collection, streamline financial processes, and combat tax fraud. The government has implemented an electronic invoicing system that integrates businesses directly with the national tax authority, ensuring accurate real-time reporting.
Regulatory authority
The Executive Directorate of Revenue (SAR) oversees Honduras’s e-invoicing system.
E-invoicing requirements
Since 2022, large taxpayers and certain high-revenue businesses must issue e-invoices. Full adoption for all businesses is expected by 2025.
Accepted invoice formats
Invoices must be issued in SAR XML format, following Honduras’s digital invoicing framework.
Transmission channels
Invoices must be submitted via the SAR’s Factura Electrónica system, valid for tax compliance and business transactions.
Digital signatures
Digital signatures are mandatory for invoice validation.
Archiving requirements
Invoices must be archived for five years in compliance with Honduran tax laws.
How B2B e-invoicing works in Honduras
Businesses generate invoices in SAR XML format and submit them through the SAR platform for real-time validation before sending them to customers.
How B2G e-invoicing works in Honduras
Invoices must be submitted through the SAR Factura Electrónica platform, validated by public entities, and archived for five years.
Ready to get started?
Schedule a consultation to explore the benefits of e-invoicing.
