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E-Invoicing In Honduras

Tax Authority

The Servicio de Administración de Rentas (SAR)

In Honduras, e-Invoicing is based on a clearance model. Taxable persons who choose to issue e-Invoices must obtain permission from the tax authority (SAR) for each invoice. This permission is granted by issuing an Electronic Issuance Authorization Code (CAEE). Taxpayers must file tax returns periodically.