Low tax on profits
Corporate income tax at 10 % on your profits, compared to 25 % in France — giving you far more to reinvest in growth.
You protect your margins
Andorra · E-commerce & dropshipping
E-commerce in Andorra:
E-commerce in Andorra:
company, 4.5% IGI, dropshipping.
Online shop, marketplace, dropshipping: establish your business in a country with some of Europe's lowest tax rates, with an expert firm that manages everything from A to Z.
E-commerce in Andorra, in brief
- Taxation: 10% corporate tax on profits (25% in France), 4.5% IGI in Andorra, Andorran-source dividends exempt for a resident.
- VAT on your sales: goods shipped from Andorra to EU consumers are imports — VAT of the country of destination, via the IOSS one-stop shop up to €150 per consignment, at import above that; exports of goods are exempt from IGI.
- Structure: a commercial SL (€3,000 capital, business authorised after an opinion from the comú), an Andorran business account, active residency for the director.
- Limits to know: Andorra is outside the EU and Schengen — logistics and customs to organise; a company run from France would remain taxable there.
Andorre Gestoria — French-speaking tax and wealth advisory firm, Canillo (RLG CAPITAL, SL). Up to date as of 15 October 2026.
Why Andorra
Why set up your e-commerce in Andorra: a tax system built for online commerce.
A digital business, margins worth protecting and European logistics: Andorra offers the ideal fiscal and operational framework.
IGI, the lowest VAT
The Andorran IGI stands at 4.5 %. Sales to EU customers follow the destination country's VAT rules; we manage your compliance.
A clear, optimised frameworkAt the heart of Europe
3 hours from Barcelona and Toulouse, high-speed fibre, solid banking: everything you need to run an international shop.
Logistics and payments under control
The recommended structure
An e-merchant’s structure in Andorra: trading company + residency.
The foundation of an Andorran e-commerce business: a trading company (SL) operating your shop, combined with your residency.
A trading SL
Share capital 3 000 €, to operate your shop, your marketplaces and your trading activity. See the trading company.
Your residency
As director, active residency establishes you durably in Andorra.
Banking & compliance
Business account, payment processing and VAT/IGI: we coordinate everything, with accounting handled by our partner accounting firm. Bank account.
VAT depends on your markets.
Selling to EU consumers involves destination-country VAT (IOSS one-stop shop for consignments up to €150, non-EU one-stop shop for electronic services); IGI applies within Andorra. We structure your compliance according to your flows — and estimate your tax savings.
Frequently asked questions
E-commerce in Andorra: your questions.
Can I relocate an existing e-commerce business?
Yes, this is very common. We organise the creation of the Andorran structure, the transfer of operations and compliance, securing your transition from France.
How does VAT work on my sales?
The Andorran IGI (4.5 %) applies to transactions in Andorra. Goods sold to consumers in the European Union are imports: destination-country VAT, via the IOSS one-stop shop up to €150 per consignment and at import above that; electronic services fall under the non-EU one-stop shop. We map your situation precisely.
Is dropshipping possible?
Yes. An Andorran trading company can operate a dropshipping business; we tailor the structure and compliance to your model.
Give your shop an Andorran foundation.
A first consultation to define your structure, your taxation and your compliance.
Contact us
