Central American Invoice and Single Declaration (FYDUCA, for its Spanish acronym): is the electronic document that records transfer (formerly known as exports) and acquisitions (formerly known as imports) of goods with free movement, that are traded between the sales taxpayers of Guatemala and Honduras.


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


Link to the electronic services offered by the tax administration that allow to download the electronic form of FYDUCA and process its transmission:



    Download the filling instructions:

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