Country-by-Country Reporting (CbCR) Frequently Asked Questions Guide

EY Law - On Friday, 28 November 2025, the Honduran Revenue Administration Service (SAR) published the Country-by-Country Reporting (CbCR) Frequently Asked Questions Guide on its website and social media channels. This guide contains information on frequently asked questions and procedures for filing the Country-by-Country Report and the Country-by-Country Report notification.

Background
In March 2024, Agreement SAR-653-2023 was published, relating to the introduction and implementation of Country-by-Country Reporting (and its notification) for taxpayers resident in Honduras who are part of a Multinational Group. This obligation is consistent with Action 13 of the Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD).

Agreement SAR-653-2023 shall take effect with respect to the reportable fiscal years of multinational groups beginning on or after 1 January 2025.

Sujetos obligados
The provisions set forth in Agreement SAR-653-2023 apply to taxpayers that are the Ultimate Parent Company or designated Member Entity of a Multinational Group that are tax residents of Honduras and whose consolidated income is equal to or greater than 750 million euros in local currency, according to the exchange rate in effect as of January 2015.

Important aspects of the guide published by the SAR
La Guía de preguntas frecuentes del Informe País por País (CbCR) publicada por el SAR se compone de tres secciones:

1. Steps for complying with the obligations established in Agreement SAR-653-2023:
    a. It broadly establishes the deadlines and means for submitting both the Country-by-Country Report and the Country-by-Country Report notification.

2. Information regarding the submission of the Country-by-Country Report notification:
    a. The notification for the 2025 fiscal year must be submitted by 31 December 2025 at the latest.
    b. The notification must be submitted exclusively through the Virtual Office (OVI) on the SAR website. According to the guidelines published by the SAR, it must be submitted using a form            that will be available in the section entitled ‘Country-by-Country Report’.
    c. Physical notifications will not be accepted at the SAR offices.
    d. Details of the notification’s content (i.e., confirmation of whether it is part of a Multinational Group, reportable fiscal year, status as ultimate parent company or surrogate entity, details of            the reporting entity – company name, trade name, tax residence and Tax ID).
    e. If the Multinational Group has several subsidiaries in Honduras, notifications must be made individually, i.e., entity by entity.

3. Information regarding the submission of the Country-by-Country Report:
    a. Generalidades sobre la presentación del Informe País por País y preguntas como: ¿Qué es el Informe País por País?, ¿Cuál es el objetivo del Informe País por País?, ¿De dónde nace          la obligación?, ¿Con qué países se comparte la información?, ¿Qué debe incluir el Informe País por País?
    b. Los ejercicios fiscales reportables de los Grupos Multinacionales, según el acuerdo SAR-653-2023, inician el 1 de enero del 2025.
    c. El plazo para la presentación del Informe País por País es de máximo 12 meses transcurridos desde el último día del ejercicio fiscal reportable del Grupo Multinacional.
    d. Si una entidad hondureña notifica al SAR que su Grupo Multinacional presentará el Informe País por País en Honduras, el SAR procederá a habilitarle o proporcionales las                 
        correspondientes plantillas de Excel para realizar la presentación del Informe País por País.
    e. La presentación del Informe País por País se debe hacer a mediante un archivo XML que cumpla con la estructura establecida por la OCDE.

ey.com