Honduras has signed and ratified the United Nations (UN) Convention on the Use of Electronic Communications in International Contracts.

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.

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

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 a document of identity for providers of Internet services or computer network access.

According to the Normative Resolution No. 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.

According to Art. 22 of Normative Resolution 004/11 (NR004/11), Internet Service Providers (ISPs) are required to implement a security system designed to prevent, monitor, and detect illegal activities that may be carried out by users. If such activities are detected, service operators must notify the competent authority in writing and offer full cooperation during the investigative process.

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 Defence 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.

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.

Honduras is not a party to the World Trade Organization (WTO) Agreement on Government Procurement (GPA), nor does it have observer status.

According to Art. 4 of Decree No. 51-2011, there are no restrictions on the involvement of foreign investment in the shareholding structure of companies. In alignment with this, Art. 4 of Decree No. 80-92 stipulates that foreign investment in capital is unrestricted, except in cases specified by the Constitution of the Republic, where limitations are imposed for national security reasons in sectors such as transport, aeronautics, firearms, and ammunition.