How to file the ISV (sales tax) in Honduras
How the ISV is calculated, which invoices count and what to check before filing the month’s return.
What the ISV is and how it is calculated
The Impuesto Sobre Ventas is charged when selling taxable goods and services. The general rate is 15 %, and some specific goods have a higher rate. Other goods and services are exempt or exonerated. That is why the invoice must separate the amounts by treatment.
| Concept | What it includes |
|---|---|
| Tax debit (débito fiscal) | The ISV on all the invoices you issued in the month |
| Tax credit (crédito fiscal) | The ISV on your purchases and expenses supported by valid invoices |
| ISV payable | Tax debit minus tax credit, when the result is positive |
| Balance in your favor | What remains when the credit exceeds the debit |
Which invoices count as a tax credit
Only invoices that meet the SAR requirements count: with a valid CAI, within the authorized range, with your RTN as the buyer and with the ISV itemized. A document issued outside the range or with an expired CAI does not support a tax credit. That is why you should always ask your suppliers for an invoice and check that it is complete before paying it.
Step by step to prepare the return
- Close the month’s sales: confirm that no invoices are left to issue and that voided ones are recorded as voided, not deleted.
- Gather the month’s purchases with their invoice: check RTN, CAI, date and itemized ISV.
- Separate your sales by treatment: taxable, exempt and exonerated.
- Calculate the tax debit (sales) and the tax credit (valid purchases).
- Determine whether there is ISV to pay or a balance in your favor, and carry forward any balance from the previous month if it applies.
- Reconcile the result with your accounting: the ISV payable on the balance sheet must match what is declared.
- File the return and pay, if there is an amount due, within the deadline set by the SAR calendar.
Confirm the SAR due-date calendar every year. Filing late generates surcharges even if the month’s result is zero.
Common mistakes
- Taking a tax credit from incomplete invoices or invoices outside the range.
- Forgetting invoices issued on the last day of the month.
- Not reconciling the declared ISV against the accounting.
- Mixing exempt sales with taxable ones on a single line.
- Leaving the return for the last day and missing the deadline because of a connection problem.
How PymesPros helps
In PymesPros every invoice and every purchase generates its entry with the ISV separated by treatment. The Monthly ISV Return screen gathers the period’s debit and credit, applies the carried-forward balance, compares the result with your accounting books and saves the return as a draft or as filed.
This guide is informational and does not replace the advice of a licensed public accountant. Rates, ceilings and dates are adjusted by the authorities from time to time: confirm them at the official source before applying them.
Frequently asked questions
How often is the ISV declared?
Every month, following the SAR calendar. Confirm the current deadline on the official SAR website or with your accountant.
What if I had no sales in the month?
You still have to file the return, at zero, to avoid surcharges.
Can I take a tax credit from an expense without an invoice?
No. The tax credit is supported by a valid invoice in your company’s name.
What do I do if I made a mistake in a return that was already filed?
It is corrected with a substitute return. It is best to do it with your accountant to measure the effect on surcharges.
Keep reading
How to issue an invoice with a CAI in Honduras
What the CAI is, what the invoice must include, how it is numbered and the mistakes that cause the most trouble in a SAR review.
Read the guide →Monthly accounting close for small businesses
A checklist to close the month without surprises and deliver financial statements on time.
Read the guide →How to choose accounting software in Honduras
Ten questions to compare any system, ours included, before you pay.
Read the guide →Monthly and annual tax filings
Every return filed on time and done right, backed by your books.
See tax filings →Want to see it working in your company?
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contacto@pymespros.com · Business hours, Honduras time (UTC−6)