Central American Invoice and Single Declaration (FYDUCA, for its Spanish acronym): is the legal online document that has the purpose to file the transfers (former concept of exports) and acquisitions (former concept of imports) of goods with free movement, that are traded between the taxpayers of Guatemala’s Added Value tax (IVA, for its Spanish acronym) and Honduras Sales Tax (ISV, for its Spanish acronym).

Link to the virtual agencies of the tax administrations to access the online form of FYDUCA and its transmission:


Download the filling instructions:

http://web-sieca.s3.amazonaws.com/Manual FYDUCA.pdfDownload