Standard

15%

Other

18% and exempt

Honduras VAT number format

Businesses in Honduras that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Finance Secretary, and will follow a certain format. The VAT number format is National Tax Registry number (RTN).

Honduras VAT return periods

Businesses in Honduras that are required to collect tax from consumers must file regular tax returns with the Finance Secretary in Tegucigalpa. Honduras's VAT return periods are:

Monthly VAT return if taxable turnover exceeds HNL250,000 (approximately USD11,259); separate monthly withholding returns and annual informational return if taxpayer defined in Official Gazette as large or medium-sized taxpayer

Honduras Value-added tax (VAT) or sales tax Thresholds

These are the revenue thresholds at which businesses in Honduras are required to start collecting and remitting tax.

Registration

None

Exemption from VAT filing

Annual taxable turnover below HNL250,000 (approximately USD11,259)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Honduras are not required to collect taxes from the consumer.

Honduras VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Honduras VAT refund program, more info can be obtained from the Finance Secretary.