🇭🇳 Honduras - E-Invoicing Specifications (Factura Electrónica)

Status: 🟢 Mandatory | Active for all businesses Authority: SAR (Servicio de Administración de Rentas) Platform: SAR Electronic Invoice System

1. Context & Overview

Honduras has mandatory e-invoicing (factura electrónica) through SAR. The system follows a Clearance Model requiring pre-authorization. Progressive rollout began in 2018.

2. Technical Workflow (Clearance)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to SAR| SAR[SAR Platform]
    
    SAR -->|4. Validation| V[Schema + Rules]
    V -->|5. Authorization| SAR
    
    SAR -->|6. Return ACK| S
    
    S -->|7. Deliver Invoice| C[Client]
    S -->|8. Store XML| DB[Archive]

🧱 Key Components

1. RTN (Registro Tributario Nacional): Tax ID
2. Digital Certificate: SAR-approved
3. Sequential Numbering: Required

3. Data Standards & Formats

A. Required Format

• XML Format: SAR national schema
• Encoding: UTF-8
• Digital Signature: Required

B. Document Types

C. Critical Data Fields

• RTN: Tax ID (14 digits)
• ISV: VAT (15%)
• Número Autorización: Authorization number

4. Business Model & Compliance

A. Workflow

1. RTN Registration: Obtain Honduran tax ID
2. Certificate: Acquire SAR digital certificate
3. XML Generation: Create schema-compliant document
4. Signing: Apply electronic signature
5. Submission: Send to SAR
6. Delivery: Send to buyer

B. Archiving

• Retention: 5 years
• Format: Original XML

5. Implementation Checklist

• RTN Registration: Obtain Honduran tax ID
• Digital Certificate: Acquire SAR certificate
• XML Engine: Build SAR schema generator
• Signature Integration: Implement signing
• SAR API: Connect to web services

6. Resources

• SAR Portal: Sar.gob.hn