Electronic invoice in Andorra

Understand Andorra’s B2G e-invoicing mandate, national portal, current PDF requirements and the upcoming transition to structured formats.

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Overview

Andorra has mandatory e-invoicing for public procurement only. Suppliers to the central government have had to invoice through the state portal since 1 January 2025. For domestic B2B, cross-border B2B and B2C, electronic invoicing remains voluntary and depends on the recipient's consent.

Andorra is not an EU member and applies IGI — impost general indirecte — rather than EU VAT. ViDA therefore creates no direct obligation for Andorran companies. It matters indirectly: for transactions with EU-registered entities, and for anticipating what European counterparties will start asking for.

B2G only

no published mandate for domestic B2B or B2C

Signed PDF

the transitional B2G format until the structured profile is published

EAS 9922

AD:VAT exists in Peppol — but Peppol is not the national channel

Timeline

A short timeline, and one that has already slipped once — worth knowing before planning around it.

Already in force

2019 – 2024

The legal basis is built

The e-invoicing framework was extended in 2019, and the invoicing regulation of 24 July 2024 set out the obligations in their current form.

1 October 2024

The portal and register go live

The public-sector electronic invoice portal and register open, with use optional for government suppliers during the first months.

1 January 2025

Mandatory for central government suppliers

Suppliers to the Administració general must submit invoices through the portal. Paper or other digital channels remain possible only for technical reasons or because of the nature of the transaction.

Ahead

1 January 2027

The comuns and the rest of the public sector

Municipalities and other public bodies must have an electronic invoice entry point and join the public-sector register — or run their own equivalent service.

The deadline for the comuns was originally 1 January 2026 with a possible one-year technical extension. That extension has been taken: the government has moved the date to 1 January 2027. Older guides still quoting 2026 are out of date.

B2G and the portal

Andorra uses a centralised submission model through a state portal and register. It is not tax clearance and not real-time reporting: the portal is a single entry point for invoices to the public sector, which records the date and time of registration, allows the invoice status to be tracked and routes the document to the relevant public body.

—The supplier must be registered in the public procurement platform or official register

—Access requires a recognised electronic certificate, such as an Oscepa certificate

—Both the contracting platform and the invoicing portal are reached through the government's electronic office

—Exceptions for paper or other digital channels apply only on technical grounds or because of the nature of the transaction

What matters legally for a supplier is access to the state platform, not membership of any network. An invoice that misses the format or channel may simply not be registered, and will not enter the public-sector payment workflow at all.

B2B and B2C

For domestic business-to-business transactions the general invoicing framework applies. A trader must issue an invoice, but an electronic invoice is not compulsory. It is permitted where the recipient consents and where authenticity of origin, integrity of content and legibility are assured.

No continuous transaction control for B2B or B2C — no mandatory clearance, no Peppol four-corner mandate, no five-corner tax model

IGI control runs on ordinary duties: invoices, books, periodic returns and information on request

IGI returns are half-yearly, quarterly or monthly depending on turnover — which confirms there is no general real-time reporting requirement

B2C

Simplified invoices and tickets are commonly available in retail. Electronic issuance is possible, but the consumer keeps the right to demand a paper invoice — a point worth building into any customer-facing process rather than discovering later.

Formats and PDF

Andorra is in an unusual in-between state. The law already defines an electronic invoice as one issued, transmitted and received in a structured electronic format allowing automatic electronic processing — but the technical rules for that structured format have not yet been published.

Today: signed PDF

In the transitional B2G regime invoices are submitted as PDF, signed with an Oscepa qualified certificate or another recognised advanced or qualified certificate.

Later: a structured format

No mandatory EN 16931, UBL 2.1 or CII profile was found in the official sources. The technical specification is still to be published separately.

This is the item to watch. When the structured specification appears, it is where EN 16931, a UBL or CII binding, or a purely national XML profile would be decided. Until then, no vendor can credibly claim a "compliant Andorran structured format".

Peppol in Andorra

Peppol is not the state channel for the Andorran B2G mandate. The official rules point to the national portal and register, not to four-corner delivery. Andorra does not appear in the OpenPeppol country profiles as a jurisdiction with its own national implementation; where there is no national Peppol Authority, OpenPeppol fills that role.

EAS 9922AD:VAT — the Andorran tax number exists in the Peppol code list, so technical identification of Andorran participants is possible

What it is notThe existence of an EAS code does not create a national mandate or make Peppol a required channel

A foreign Peppol access point can serve Andorran clients under the general Peppol model, and no national access point accreditation comparable to the Slovak digitálny poštár was found. But that does not mean an invoice to the Andorran public sector will be accepted over Peppol instead of through the portal — it will not.

Cross-border and IGI

Andorra applies IGI rather than EU VAT. IGI covers supplies of goods, services and imports within Andorran territory; exports are exempt under the destination principle.

—A sale from Andorra to the EU is not an intra-EU supply, so ViDA does not operate as an Andorra–EU mandate

—Selling into the EU requires a separate analysis of place of supply, import and export treatment, possible EU registration and the buyer country's own requirements

—Taxable persons not established in Andorra must appoint a resident representative to meet their IGI obligations

The practical effect is that pressure to adopt structured invoicing will reach Andorran exporters through their European customers long before it arrives through Andorran law.

Archiving

Invoices and books must be kept and produced to the tax authority on request. The rule most often overlooked concerns where they may be kept.

Storing invoices outside Andorra is permitted, provided the tax authority can obtain online access, remote download and use of the data

Authenticity of origin, integrity of content and legibility must be preserved for the whole retention period

We could not confirm a single headline retention period from the official Andorran sources, so none is stated here rather than guessing one. Confirm the applicable period with your Andorran adviser — and note that the online-access condition is what actually governs cloud storage with a foreign provider.

Penalties and IGI deduction

Breaching the invoicing obligations can be treated as a tax infringement.

€150 – €3,000Fixed penalty for simple infringements

50% – 150%Where the breach involves tax loss or fraud, calculated on the underpaid amount, with a minimum of €150

B2G in practiceAn invoice in the wrong format or channel may not be registered and will not receive normal public-sector processing

Is an e-invoice the only basis for deducting IGI?

No. Deduction requires a proper justificatory document: the original invoice or an equivalent document, an import customs document, or another document provided for by law. Where the document does not meet the statutory or regulatory requirements it does not support the right to deduct until it is corrected — which is a delay rather than a permanent loss, but a delay worth avoiding.

How we help

Andorra should not be approached as a Peppol-first country. The realistic model is the national portal for B2G, voluntary electronic invoicing elsewhere, and readiness for the structured format when it lands:

Structured invoice data held in an EN 16931 model, ready to map to whatever Andorra publishes

PDF generation from the same source data for the transitional B2G regime

Peppol BIS Billing 3.0 as a commercial cross-border channel, using EAS 9922 where a partner supports it

Compliant electronic invoicing for B2B with recipient consent, audit trail and integrity controls

One connection covering Andorra's European customers as their own mandates arrive

Integration via API, SFTP and CSV, with ERP and IDoc source data

Frequently asked questions

Is e-invoicing mandatory in Andorra?

Only for public procurement. Suppliers to the central government have had to invoice through the state portal since 1 January 2025, and municipalities and other public bodies must be connected by 1 January 2027. For domestic B2B, cross-border B2B and B2C there is no published mandate — electronic invoicing is voluntary and requires the recipient's consent.

What format do I use for a public-sector invoice?

In the current transitional regime, a PDF signed with an Oscepa qualified certificate or another recognised advanced or qualified certificate. The law already defines an electronic invoice as a structured format allowing automatic processing, but the technical rules for that format have not been published. No mandatory EN 16931, UBL 2.1 or CII profile exists for Andorra today.

Can I send an invoice to the Andorran public sector over Peppol?

No. The official rules point to the national portal and register, not to Peppol delivery. EAS 9922 (AD:VAT) exists in the Peppol code list, so an Andorran participant can be identified technically, but that does not make Peppol an accepted channel for the B2G mandate. Peppol is best positioned as a commercial cross-border option.

Does ViDA apply to Andorra?

Not directly. Andorra is outside the EU and applies IGI rather than EU VAT, so the EU rules on cross-border digital reporting from 1 July 2030 concern intra-EU B2B, not Andorra–EU trade. ViDA still matters indirectly: if you deal with EU-registered entities or have an EU establishment, their local rules may require a particular European format or channel.

Do I need an Andorran representative?

For a service provider, no national access point accreditation or local presence requirement was found. But there is a tax rule that matters separately: taxable persons not established in Andorra must appoint a resident representative to meet their IGI obligations. For B2G what actually counts is that the supplier is registered in the procurement platform and holds a recognised electronic certificate.

Can a consumer still insist on a paper invoice?

Yes. Electronic issuance to consumers is possible, but the end consumer retains the right to request a paper invoice. Simplified invoices and tickets are also commonly available in retail. Any B2C process should be able to produce paper on request rather than treating electronic delivery as the only option.

Can I keep Andorran invoices on a server abroad?

Yes, provided the tax authority can obtain online access, remote download and use of the data. That condition — not the physical location — is what governs whether a cloud arrangement with a foreign provider is acceptable. Authenticity of origin, integrity of content and legibility must be preserved throughout.

Summary

Andorra is a narrow, portal-based mandate rather than a national e-invoicing regime. Central government suppliers have been in since January 2025; the municipalities and remaining public bodies follow by January 2027 after the deadline was extended by a year. Everything outside public procurement stays voluntary.

The current format is a signed PDF, which makes Andorra one of the few places where "electronic invoicing" and "structured invoicing" are still genuinely different obligations. There is no CTC, no clearance and no real-time reporting, and IGI returns remain periodic.

The thing to monitor is the publication of the technical rules for the structured format — that document will decide whether Andorra lands on EN 16931 with a UBL or CII binding, or on a national XML profile of its own.

Resources

Reglament of 24 July 2024 on invoicing obligations The regulation governing invoicing and the electronic invoice, on the Andorran legal portal Electronic office of the Andorran administration Access point for the contracting platform and the electronic invoice portal and register Llei de l'impost general indirecte (IGI) The IGI law — scope, deduction rules and the documents that support a deduction Llei de contractació pública The public procurement law behind the B2G invoicing obligation Government announcement — launch of the portal and register The official note on the October 2024 launch and the phased obligations Peppol Electronic Address Scheme code list Where EAS 9922 (AD:VAT) is defined, for cross-border addressing

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