According to the Normative Resolution 001/12, operators of telephone service shall collect data including the name of the SIM card buyer and ID number for the Hondurans and passport or residence card number for foreigners.

A basic legal framework on intermediary liability beyond copyright infringement is absent in Honduras law and jurisprudence.

According to the National Telecommunication Commission of Honduras (CONATEL), users should provide document of identity for providers of Internet services or computer network access.

A basic legal framework on intermediary liability for copyright infringement is absent in Honduras's law and jurisprudence. Despite the country has committed under Article 15.11.27 of the Central America-Dominican Republic-United States FTA to implement a safe harbor for intermediaries for copyright infringing content, no regulation has been put in place that implements this commitment.

There is no comprehensive data protection law in Honduras. The Law for the Protection of Confidential Personal Data is currently in discussion in the Honduran Congress. Personal data is mainly regulated under the Law of Transparency and Access to Public Information (Decree No. 170 – 2006,), which introduced some accountability for those public entities who mishandled confidential personal data. In addition, the General Regulations of the Framework Law for the Telecommunications Sector defines seizing, using or modifying the reserved data of a private nature as very serious offenses that are subject to the administrative sanctions by the National Telecommunication Commission of Honduras (CONATEL) and the Public Ministry. Moreover, the Criminal Code imposes criminal responsibility for infringing privacy.

According to the Art. 20 of the Regulation of Internet Service or Access to Computer Networks, operators of Internet services or providing access to computer networks should conserve IP addresses for at least one year to serve as a source for judicial investigation.

Honduras has acceded several agreements covering cross-border data aspects, but the relevant provisions on cross-border data flows are not binding. The agreements include the Free Trade Agreement between the Dominican Republic, Central America and the United States (Chapter 14.5), Free Trade Agreement between the United Mexican States and the Republics of Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua (Chapter 15), Canada Honduras Free Trade Agreement (Chapter 16.5).

It is reported that patients medical histories and charts can be shared but only with the patient's consent. Non-consensual data transfers are not permitted.

According to Art. 63(3) of the Tax Code, taxpayers or the persons responsible for tax must conserve accounting books and special records, documents and other records of the taxable activity, electronic files, programmes, sub programmes and other records processed by electronic or computer systems, in an orderly manner and keep them in their fiscal domicile at the immediate disposal of the Finance Office's State Secretariat ('SEFIN'), the Customs Tax Superintendency, the Tax Administration or the Customs Administration, when requested or when duly accredited public servants show up at their fiscal domicile in order to request documentation or tax information. This information must be kept for a period of five years by taxpayers registered with the National Tax Registry and for a period of seven years in other cases. In addition, Art. 64(3) states that taxpayers must keep their accounting records at their fiscal domicile without prejudice to having contracted accounting services within the country.

According to the Framework Law of the Telecommunications Sector, the National Telecommunication Commission (CONATEL), the executive authority for the supervision and administration of services in the telecommunications sector, is independent from the government in the decision-making process.

Honduras has appended the World Trade Organization (WTO) Telecom Reference Paper to its schedule of commitments.

Honduras mandates functional and accounting separation for operators with significant market power (SMP) in the telecom market. Functional separation is found in the Law for the Defense and Promotion of Competition, which applies to all areas of economic activity, and in the General Regulations of the Framework Law for the Telecommunications Sector.

The Honduran Telecommunications Company (HONDUTEL) is fully state-owned enterprise.

There is no obligation for passive infrastructure sharing in Honduras to deliver telecom services to end users. However, it is practiced in the mobile sector and in the fixed sector based on commercial agreements.

According to the Art. 78 of Decree No. 12-99, industrial secrets are protected against disclosure. However, the disclosure may be required by the state authority when necessary to protect the public, but they must ensure that the data or information is protected against unfair commercial use by third parties.