Invoicing obligations in Andorra: what the Regulation requires and how to comply

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🧾 Invoicing obligations in Andorra: what the Regulation requires and how to comply with confidence

The Regulation governing invoicing obligations in Andorra sets out the essential rules on how invoices must be issued, delivered and stored for any economic activity.
Its purpose is to ensure legal certainty, consistency in the application of the General Indirect Tax (IGI), the Corporate Income Tax (IS) and to provide a reliable control framework for businesses. In addition, proper invoicing naturally supports accurate accounting and the correct preparation of financial statements.

This guide organises the key elements every company and professional should know to avoid common mistakes and operate with clarity and peace of mind.

If you want to explore the main tax and accounting obligations in more detail, you may find the article Tax and accounting obligations in Andorra: what companies and freelancers must comply with helpful.

When is it mandatory to issue an invoice?

All entrepreneurs and professionals must issue and deliver an invoice — or a substitute document — for every transaction carried out in the course of their activity.
A copy of all issued and received invoices must also be kept, regardless of the taxpayer’s regime or whether the IGI thresholds are exceeded.

A particularly Andorran feature is the absence of a formal obligation to issue invoices for individuals with annual turnover below €40,000. You can learn more about this in VAT in Andorra: how the General Indirect Tax (IGI) works.

This obligation is general and does not allow exceptions based on income level.

Types of invoicing documents

Andorran regulations recognise three types of invoices:

• Full invoice
• Simplified invoice
• Ticket (substitute document)

Each format responds to specific requirements and situations. Choosing the correct format — and knowing when a particular one is mandatory — helps prevent mistakes and understand the implications of each option.

🔹Full invoice: when is it mandatory?

A full invoice must be issued when any of the following applies:

• The recipient is an entrepreneur or professional.
• The client expressly requests it.
• The transaction is exempt from IGI.
• The supply or service is not located in Andorra under IGI rules.

A full invoice contains more detailed information and is essential to ensure the correct tax treatment of the transaction.

Mandatory information on a full invoice

A full invoice must include at least:

• Invoice number and corresponding series
• Date of issue
• Date of the transaction (if different)
• Name or business name of the issuer and recipient
• Fiscal address of both parties
• NRT (tax identification number) of both parties
• Description of the transaction
• Tax base, IGI rate, IGI amount and total
• Legal reference in cases of exemption or non-taxation
• Separation of bases when different rates or localisation rules apply

➤ To better understand how IGI works in more complex situations, the article VAT in Andorra: how the General Indirect Tax (IGI) works may be useful.

🔹Simplified invoice: the standard option for everyday operations

A simplified invoice is the standard format for most daily transactions, including advance payments.
In some cases, it may be replaced by a ticket, provided the business does not exceed €40,000 of annual turnover.

It must be issued whenever a full invoice is not required. As such, it is a residual option compared to the full invoice.

Required information on a simplified invoice

A simplified invoice must include:

• Invoice number and series
• Date of issue
• Name or business name of the issuer
• Address
• NRT
• Description of the transaction
• IGI rate applied or the mention “IGI included”
• Total amount

It is similar to a full invoice, but with fewer data requirements.

🔹Ticket: when can it be used?

A ticket is a substitute document that may be used by certain small-scale retailers. It must include:

• Number and series
• Date
• Name or business name of the issuer
• NRT
• IGI rate applied or equivalent mention
• Total amount

Tickets are not required when payment is made through vending machines.

Invoice series: what they are and when they must be used

An invoice series is a grouping of invoices that share a common identifying element.
For example, a business may initially issue invoices sequentially (0001) and then introduce a series such as S0001 or 0001L. Each series can continue independently, provided the general invoicing rules are respected.

While using multiple series is always possible, certain cases make it mandatory, such as:

• Invoices issued through a third party (rare).
• Corrective invoices, which must be clearly identifiable to preserve traceability.
• When both full and simplified invoices are issued in the same fiscal year.

All series must follow a strictly correlating numbering system without unjustified gaps.

Special types of invoices

🔹 Recapitulative invoices

These allow several operations for the same client to be grouped into a single invoice, provided they were carried out within the same calendar month.

They simplify administrative tasks, especially in recurrent business relationships.

They do not replace other invoices — they simply gather multiple deliveries or services into one document.

🔹 Corrective invoices

Corrective invoices must be issued when:

• Errors are found in the original invoice (amounts, details, IGI, etc.)
• The tax base changes due to discounts, returns, adjustments…

The corrective invoice must always specify:

• The original invoice being corrected
• The corrected amounts, shown as positive or negative values

Deadlines for issuing and delivering invoices

Although different terms may be contractually agreed, the general rules are:

• General rule: at the time of the transaction.
• If the recipient is an entrepreneur or professional: before the 20th day of the following month.
• Recapitulative invoices: last day of the month, or the 20th of the following month when the recipient is an entrepreneur.

Recapitulative invoices must only include services or deliveries carried out within the corresponding month.

Language and currency of invoices

Although it may seem counterintuitive, invoices must comply with the following rules:

• They may be issued in any currency, applying the Andorran Customs exchange rate with the mandatory conversion into euros (necessary for correct IGI calculation).
• If the issuing company is established in Andorra, the invoice must be drafted in Catalan.

Copies or informative translations may be provided, but the original invoice must always be in Catalan.

💻 Electronic invoicing: requirements and validity

Electronic invoicing is voluntary (for now), but requires:

• The recipient’s consent, and
• Systems ensuring authenticity, integrity and a reliable audit trail.

At present, there is no electronic invoicing system officially approved by the Andorran Administration; any system providing the necessary guarantees is acceptable.

⚠️ Important: an electronic invoice is not the same as an invoice sent electronically.
An electronic invoice is generated and issued digitally, and secured by a qualified electronic signature, qualified electronic seal, or another system proving it has not been altered.

Document retention

The following must be preserved during the statutory retention period:

• Received invoices
• Copies of issued invoices
• Customs documents
• Notarial deeds related to economic transactions

Documents may be stored in paper or digital format, provided they ensure:

• Legibility
• Authenticity
• Immediate access in case of inspection

This period is not set by the Invoicing Regulation itself but by the Tax Framework Law, which establishes a general retention period of five years.

Mandatory electronic invoicing with the public sector

When the client is a public entity — such as the Government of Andorra or an equivalent institution — invoices must be submitted:

• In a structured electronic format
• Through the Electronic Invoicing Portal and Registry

Paper invoices are only accepted in exceptional cases due to technical issues.

⭐ The relevance of invoices for Corporate Income Tax (IS)

Throughout this article, we have emphasised the importance of invoicing for IGI purposes, but less for IS. The distinction is straightforward:

• IGI is a local indirect tax, applicable exclusively to domestic transactions in Andorra.
• For IS purposes, deductible expenses are those linked to the company’s activity, regardless of whether the supplier is established in Andorra or abroad. If the supplier is not Andorran, the Invoicing Regulation does not apply to them.

However, for incoming invoices to be deductible, they must clearly identify:

• The issuer
• The nature of the transaction
• Its localisation
• The relevant date

In practice, this makes several invoicing requirements partially applicable.
An invoice lacking essential information may be considered not admissible, and therefore non-deductible.

If you want to learn more about corporate taxation, you may find Corporate income tax in Andorra: tax rates, special regimes and deductions helpful.

For a deeper understanding of accounting in Andorra — closely linked to invoicing — see Accounting in Andorra: origin and structure of the General Accounting Plan (PGC).

Invoicing as a pillar of tax security

Complying with the Invoicing Regulation is far more than a formal requirement: it is essential for ensuring tax accuracy, strengthening relationships with the Administration and avoiding potential issues in future inspections.

With a clear structure of series, requirements and retention rules, any business can operate with confidence and professionalism — even when the rules feel intricate.

📩 Would you like to review a specific situation or ensure that your invoicing structure is correct?

If you believe we can help, or would like us to examine your case with sound judgement, you may contact us here.

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Last updated: December 2025