For global SaaS platforms and digital businesses, Honduras offers an emerging market with straightforward yet strictly enforced VAT obligations. Non-residents are required to register for VAT and charge 15% ISV on B2C digital services from the very first sale, while valid B2B transactions can utilize the reverse charge mechanism to avoid direct liability. If your client onboarding process fails to correctly validate the customer’s RTN (Registro Tributario Nacional), the sale defaults to B2C treatment—immediately jeopardizing your revenue margins with unexpected tax exposure. This guide equips you with the critical insights to master Honduras’ tax identification number (RTN), transforming compliance from a revenue threat into a foundation for scalable growth.
Introduction
The Honduran tax authority, Servicio de Administración de Rentas (SAR), enforces a strict invoicing regime involving pre-authorized sequences (CAI). For international businesses, particularly in SaaS, data precision is vital. Non-compliance—failing to capture the valid Registro Tributario Nacional (RTN)—means your client cannot use the invoice for tax credit, leading to payment refusals. Conversely, accurate ID validation ensures you enable your clients’ tax compliance, protecting your profit margins and securing stable B2B relationships. This expert guide clarifies the Honduran TIN system, ensuring your onboarding is built for financial success.
