Honduras VAT registration threshold

What this value means

PERIOD BASIS: ventas gravadas per year, judged on the PREVIOUS fiscal (calendar) year (art. 8). Exempt goods/services and goods that already paid ISV at factory/import level are EXCLUDED from the L250,000 count (art. 11). Startups annualise: sales of the first two months of operation ÷ 60 × 360 (art. 11-A). Exactly L250,000 stays inside the regime ('exactos' / 'hasta'); exceeding it — or opening a second establishment — subjects the trader to the ordinary rules: 15% ISV on sales, monthly declaration and payment within the first ten calendar days of the following month. Registration proper is universal: every contribuyente o responsable must be inscribed (RTN) on notifying start of operations or filing the first declaration (art. 10) — the L250,000 relieves COLLECTION and monthly filing, not inscription. NON-ESTABLISHED SUPPLIERS: nil threshold and no special regime. Art. 17: a service is taxable "cuando el mismo tiene lugar, total o parcialmente, dentro de las fronteras de Honduras ... tengan o no su domicilio en el país" ('when it takes place wholly or partly within Honduras' borders ... whether or not [the parties] are domiciled in the country'). Services performed wholly abroad fall outside the ISV even when consumed by a Honduran customer — there is no reverse-charge/import-of-services mechanism. Goods imports are taxed at customs, the importer or agente aduanero being responsible (art. 8(c)). IMPORTED DIGITAL SERVICES: Honduras has NO digital-services ISV regime as of 2026-08 — no non-resident registration, no platform rules, no card-issuer collection on foreign platforms; practitioner commentary describes Honduras as the absent case in regional digital taxation. Card issuers/operators are ISV withholding agents only for their domestic afiliado merchants (art. 8). Airline e-tickets are a special case: tax collected where the electronic order/ticket is issued, airlines being responsables and retention agents (art. 6). Traps: (1) Older texts and many secondary sources still cite L180,000 — that was the figure until Decreto 278-2013 (published 30-12-2013; the regime's Annual Sales Declaration applies 'a partir del Período Fiscal 2014'). (2) Art. 11-A has been derogated and re-established before (derogated by Decreto 51-2003, restored by Decreto 219-2003) — check the vintage of any consolidation. (3) Two cumulative conditions: a SINGLE establishment AND ≤L250,000; failing either voids the regime (art. 11-A para 2). (4) Responsables already filing monthly may opt in only after proving the conditions held in each of the two preceding fiscal years; the SAR may also reclassify ex officio. (5) The count excludes exempt and factory-taxed sales — a trader with L400,000 gross but mostly canasta-básica-exempt sales can still qualify. (6) Retrieval gotcha: SEFIN's website still hosts the 2004 consolidation showing L180,000; the current SAR consolidated text (hasta Decreto 59-2022) is the one to use.

Get it programmatically

curl https://latamref.dev/v1/hn/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://latamref.dev/v1/hn/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/hn/vat-registration-threshold

Other Honduras series: Tasa de Política Monetaria (TPM) · Impuesto Sobre Ventas (ISV) · Salario Mínimo · Días Feriados Nacionales · Inflación Interanual (IPC) · Impuesto Sobre la Renta - Personas Jurídicas · Withholding tax rates · Statutory legal interest (interés legal) · Impuesto Sobre la Renta - Personas Naturales (Tabla Progresiva 2026) · Statutory social-insurance contributions

The same figure elsewhere: Jamaica · Mexico · Nicaragua · Panama · Paraguay · all 22