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), and the 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 by the Law of Transparency and Access to Public Information (Decree No. 170 – 2006), which introduced accountability for public entities that mishandled confidential personal data. In addition, the General Regulations of the Framework Law for the Telecommunications Sector define the seizure, use, or modification of reserved private data as grave offences 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 on Internet Service or Access to Computer Networks, operators of Internet services or providers of access to computer networks should retain IP addresses for at least 1 year to serve as a source for judicial investigation.

According to Art. 39 of the Special Law on Telephone Interventions in Honduras, telephone service providers must retain connection data for all users for a period of five years. The retained data must include the numbers involved in each communication, the date and time of the call, and its duration. For mobile services, providers are additionally required to store the user’s location at the time of making or receiving a call or sending a text message. This obligation also extends to any other company, institution, or natural or legal person that provides communications services. Non-compliance is subject to sanctions ranging from 5,000 to 10,000 minimum wages and cancellation of the licence, without prejudice to the potential liability of shareholders or legal representatives.

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

Under Normative Resolution No. 001/12, internet access operators are required to maintain a register and control of IP addresses assigned or leased to subscribers or users. Businesses and establishments such as café nets or cybercafés, hotels, event halls and similar venues that use public IP addresses from which private IP addresses are derived must also keep a permanent register of final users. This register must include the user’s full name, identity card number, passport, student card or other valid identification document, telephone number, domicile, start and end time of use, and the computer number where the device belongs to the access provider. In addition, telephone service operators must collect certain data, including the SIM card buyer’s name and identity card number in the case of Honduran nationals, or passport or residence card number in the case of foreign nationals.
Arts. 1 and 3 of Decree No. 19-2014 on the National Mobile Telephone Database operationalise this requirement by establishing that operators and suboperators using SIM cards must register the sale and/or activation of prepaid and postpaid SIM cards in the National Mobile Telephone Database. The registration must include user identification data, the assigned telephone number, and information concerning the associated SIM card or device. Under Art. 8, operators and suboperators must also validate user and subscriber information before selling or activating a new SIM card.

According to Art. 21 of Normative Resolution 004/22 (NR004/22), Internet Service Providers (ISPs) are required to implement a security system to prevent, monitor, and detect illegal activities 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.

Under Arts. 2 and 11–13 of the Regulation approved by Central Bank Agreement No. 01/2025, together with the Operational Guidelines issued through Management Circular GER-8/2025, private-sector residents seeking US dollars through Honduras’s official foreign-exchange market must submit their requests through authorised exchange agents participating in auctions conducted by the Central Bank of Honduras (BCH). Legal persons may submit up to three bids per day, subject to a combined daily limit of USD 1.2 million. Requests of at least USD 10,000 may participate directly in the auction through an exchange agent, while smaller requests are processed by those agents outside the auction mechanism. Applicants must provide identification and, where required, supporting documents for the foreign-currency request.
The BCH determines the amount offered and allocated through each auction, so applicants are not guaranteed to receive the full amount requested. The mechanism, therefore, delays payments to foreign suppliers and imports, including ICT equipment and other goods relevant to digital trade. Agreement No. 01/2025 repealed the 2023 regulations but retained the centralised auction system, participation through authorised exchange agents, and the principal daily limits, while simplifying some documentary requirements.
During 2023 and 2024, the BCH reportedly met only part of the accepted demand, requiring businesses to submit bids repeatedly over several days. Business representatives reported waits of 15–20 days to obtain sufficient foreign currency, delaying payments to overseas suppliers and the importation of goods. A 2024 survey by the Honduran Council of Private Enterprise (COHEP) found that 98.04% of 358 surveyed businesses had experienced difficulties obtaining US dollars for commercial operations.

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 of the government in its decision-making.

Under Art. 26 of the Framework Law on the Telecommunications Sector, foreign investment is permitted in public telecommunications services, but direct participation by foreign State-owned enterprises is not allowed. In addition, HONDUTEL remains a 100% State-owned enterprise and the only provider of international long-distance fixed telephony services, although sub-operators have been allowed to offer those services since 2010.

In accordance with Art. 137 of the Constitution of Honduras and Art. 11 of the Labour Code, foreign companies are prohibited from employing less than 90% Honduran workers and from paying them less than 85% of the total wages earned in their respective companies. However, the Secretary of Labour and Social Security may allow a higher proportion of foreigners to be employed for a period of five years, after which, as far as possible, they must be replaced by Honduran employees.

According to Art. 144 of the Industrial Property Law, all persons must file their applications through a legal representative. Where the applicant or holder of an industrial property right is domiciled or has its headquarters outside Honduras, they must be represented by an agent domiciled in the country.
Moreover, as established under Art. 45 of the Industrial Property Law, a patent application must include the name and address of a representative or agent in Honduras if the applicant has no domicile or establishment in the country.

Honduras is a party to the Patent Cooperation Treaty (PCT).