On 14 August 2026, the Servicio de Administration de Rentas (SAR) of Honduras, in coordination with the Institute of Notaries (IP) and the Notarial Union, announced a series of regulatory updates that will fundamentally reshape the landscape of tax compliance for notarial acts. These updates are grounded in the newly amended Implementing Regulation No. 2026/1422 on Electronic Certificates of Origin, which was published in the Official Gazette on 5 August 2026 and sets out the procedural requirements for the digital submission of certificates, the verification protocols to be applied by SAR auditors, and the transitional timeline for phasing out paper‑based filings. The amendment also introduces Article 12‑B of the Tax Administration Law, which expands the definition of “taxable base” to include certain fees levied by notaries, aligning national practice with the OECD Base Erosion and Profit Shifting (BEPS) Action 13 recommendations. Furthermore, the regulation stipulates that all certificates must be filed through the SAR’s certified digital platform, known as the “Sistema de Declaración Electrónica de Instrumentos (SDEI)”, and that the transition period will conclude on 30 September 2026, after which any paper submission will be deemed invalid. Finally, the regulation confers upon SAR the authority to issue formal information requests to notaries, and establishes graduated sanctions—ranging from monetary fines to suspension of notarial authorization—should a notary fail to comply with these new reporting obligations. Collectively, these measures aim to enhance transparency, reduce fraud, and harmonize Honduras with international tax standards.
Key Takeaways
- Electronic Certificates of Origin: Beginning 30 September 2026, all notarial instruments that generate tax liabilities must be submitted electronically via the SDEI portal; paper copies will no longer be accepted.
- Expanded Taxable Base: Fees associated with notarial services that are linked to taxable transactions will be included in the taxable base starting 1 October 2026, reflecting the amendment introduced by Article 12‑B of the Tax Administration Law.
- Enhanced SAR Enforcement Powers: SAR may now issue formal information notices to notaries, and non‑compliance may result in fines up to 5% of annual revenue or suspension of notarial registration, effective 1 November 2026.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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