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

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.

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, programs, sub programs 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.

Honduras has acceded to 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), the 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).

There is no comprehensive data protection law in Honduras. The Law for the Protection of Confidential Personal Data is currently being discussed 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 offences that are subject to 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 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 is a party to the Patent Cooperation Treaty (PCT).

Honduras has a clear regime of copyright exceptions that follows the fair dealing model, which enables the lawful use of copyrighted work by others without obtaining permission. Arts. 46-57 of the Copyright and Related Rights Law lists the exceptions for the lawful use of the copyrighted work by others without obtaining permission.

Copyright is not adequately enforced online in Honduras. It is reported that while the legislative framework for the protection of intellectual property rights, which includes the Honduran copyright law and its industrial property law, is generally adequate, the laws are often not effectively implemented. In particular, there are concerns with respect to online and software piracy, as well as cable signal piracy.

Honduras has ratified the World Intellectual Property Organization (WIPO) Copyright Treaty.

Honduras has ratified the World Intellectual Property Organization (WIPO) Performances and Phonogram Treaty.

According to the Art. 78 of Decree No. 12-99, industrial secrets are protected against disclosure. However, 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.

Decree No. 130-2017 and Decree No.12-99 provide a framework for effective protection of trade secrets. According to the Art. 395 of Decree No. 130-2017, prison and penalty fees should be sentenced to those who obtain commercial secrets illegally. In addition, according to the Art. 75, 163 and 165 of Decree No. 12-99, the legitimate holder of an industrial secret has the right to take action to prevent secrets from infringement.

Art. 13.9 of the Framework Law for the Telecommunications Sector requires telecommunications sector operators and telecommunications network providers to provide access, on equal terms, to other operators and users in the same or similar circumstances. Furthermore, Art. 186 of the General Regulation of the Framework Law for the Telecommunications Sector establishes the obligation to grant access to both passive and active infrastructure. The Network Access and Network Sharing Regulation, enacted in 2022, was designed to enforce the aforementioned provisions.

According to Art. 7 of Decree No. 74-2001, all potential bidders that comply with the legal and regulatory requirements shall be able to participate in the administrative contracting procedures under equal conditions and without being subject to any restriction not derived from technical and objective specifications of the tendered object. Yet, in the application of this principle with respect to foreign bidders, the principle of reciprocity shall be observed. However, as provided in Art. 42, when special technical requirements or other reasons justify the participation of foreign contractors, the works or supplies shall be procured through international competitive bidding.