Bookkeeping
Accounting records compliant with Andorran standards, maintained throughout the financial year: journal entries, supporting documents, financial statements.
Books always up to date
Accounting & Filings · Andorra
Accounting & filings in Andorra:
Accounting & filings in Andorra:
corporate tax, IGI, annual accounts.
Our partner accounting firm manages your company's books and oversees all your filings — corporate income tax, IGI, annual accounts submission. Every deadline met, full compliance guaranteed.
Company accounting in Andorra, in brief
- Obligations: every SL or SA keeps accounts in line with the 2022 general accounting plan, has its annual accounts approved within six months of the year-end and files them every year, whatever its turnover; it declares corporate tax (10%) and, above €40,000 of transactions a year or by option, IGI (4.5%).
- Calendar: corporate tax is declared in the month following the six months after the year-end (July for a 31 December close), the annual accounts are filed within the same deadline and a corporate tax advance payment is due in September; IGI is half-yearly below €250,000 of turnover, quarterly below €3.6M and monthly above that.
- Penalties: accounts not filed one year after the year-end mean a notice in the BOPA, a blocked registry and a serious accounting offence; since Law 17/2026, two financial years of failures can lead to the administrative dissolution of the company.
- Organisation: bookkeeping is handled by our partner accounting firm in Andorra; Andorre Gestoria remains your single point of contact.
- Director: CASS affiliation (≈22%) and an optimised salary/dividend split (salary stays advantageous up to ≈€40,000).
Andorre Gestoria — French-speaking tax and wealth advisory firm, Canillo (RLG CAPITAL, SL). Verified on 15 October 2026 (Law 30/2007 on accounting, Law 20/2007 on companies, Law 95/2010 on corporate tax, Law 11/2012 on IGI and Law 17/2026).
Andorra
Your books, kept impeccably
Accountant in Andorra: you grow your business,
Entrust my accounting
Accountant in Andorra: you grow your business,
our partners manage the books.
An Andorran company must maintain compliant accounting records, file its taxes and submit its annual accounts. Our partner accounting firm handles everything — bookkeeping, filings, submission — with a dedicated contact who keeps every deadline. Before entrusting your accounts, check what you should demand of a gestoria in Andorra.
Bookkeeping
Continuous entry and maintenance in accordance with Andorran accounting standards, fully digital.
CIT & IGI Filings
Corporate income tax, IGI and withholding taxes: prepared, reviewed and submitted on time.
Annual Accounts Submission
Preparation and filing of your annual accounts with the Registry, every year, without you having to think about it.
Your obligations
The accounting and tax obligations of an Andorran company:
The accounting and tax obligations of an Andorran company:
annual accounts, corporate tax, IGI.
Andorran companies follow simple but strict rules. Here is what matters — and our partners take care of every single one.
Tax filings
Annual corporate income tax (10%), with an advance payment in September, and periodic IGI (4.5%) once supplies exceed 40,000 EUR a year — companies included — or by option, plus any applicable withholding taxes.
Calculated and filedAnnual accounts filing
Annual filing of the accounts, mandatory for every SL or SA whatever its turnover; statutory audit if two of three thresholds are exceeded for two consecutive years: 3.6 million EUR in assets, 6 million EUR in turnover, 50 employees — and in any case above 10 million EUR of turnover for two consecutive years.
Compliance & transparency
Your deadlines
Tax calendar of a company in Andorra, at a glance.
Every obligation has its own rhythm. Our partners track them all on your behalf — no oversights, no penalties.
| Obligation | Frequency | Deadline (financial year ending 31 December) |
|---|---|---|
| Bookkeeping | Ongoing | Signed annual accounts kept for six years at the registered office |
| IGI return | Half-yearly, quarterly or monthly depending on turnover | July and January (below €250,000); April, July, October and January (below €3.6M); every month above that |
| Approval of the annual accounts | Annual | Within six months: by 30 June at the latest |
| Corporate income tax (CIT) | Annual, plus an advance payment | Return in July; advance payment in September (50 % of the previous year’s corporate tax) |
| Annual accounts filing | Annual | Within the corporate tax deadline (July), online with the tax administration |
| Withholding taxes & social contributions | According to the salaries paid | IRPF withholdings and contributions paid via the CASS |
| Sources: corporate tax regulation of 29 December 2023 (art. 45), Law 95/2010 (art. 45), Law 11/2012 on IGI, the Govern’s “Dipòsit de comptes” page. Our partners manage every deadline and alert you in advance. | ||
Accounts not filed: what the company risks.
One year after the year-end, failure to file leads to the publication of a notice in the BOPA, blocks the registration of subsequent acts in the registry and constitutes a serious accounting offence (Law 30/2007, art. 41.2 and 42.4). Since Law 17/2026 of 14 July 2026, a company that accumulates, over two consecutive financial years, at least two failures — annual accounts not filed, tax returns not submitted, beneficial owners not declared — is presumed inactive and may be dissolved administratively, without liquidation: the procedure was launched on 15 September 2026 for 2,777 companies. See our guide to the companies registry and our guide to the 2026 reforms.
The division of labour
How bookkeeping works: you send, our partners handle.
Your only task: forward your documents. Our partners take care of the rest.
You
What you send us
- Sales and purchase invoices
- Company bank statements
- Expense reports and supporting receipts
- Contracts and payroll information if applicable
Our partners
What our partners take care of
- Bookkeeping & financial statements
- IGI returns and corporate income tax filings
- Annual accounts submission to the Registry
- Audit coordination if required
- Advisory and regular updates on your situation
Frequently asked questions
Accounting in Andorra: your questions answered.
Is accounting compulsory for an Andorran company?
Yes. Every SL or SA keeps accounts in line with the general accounting plan (Decree 120/2022), has its annual accounts approved within six months of the year-end and files them every year, whatever its turnover. The €150,000 revenue threshold, still often quoted, only applied to entrepreneurs other than companies — and it was abolished for financial years starting on or after 1st January 2023. Our partner accounting firm handles the entire process.
What tax filings are required?
Mainly the annual corporate income tax return (10 %) and the periodic IGI returns, plus withholdings if you employ staff. Our partners prepare and file them on time.
From what turnover does IGI apply?
IGI (the equivalent of VAT, at 4.5 %) applies above €40,000 of supplies of goods and services a year — companies included —, unless you opt in voluntarily, which binds you for three years. The return is half-yearly below €250,000 of turnover, quarterly below €3.6M and monthly above that. Full details in our IGI guide.
Is a statutory audit required?
Yes if, for two consecutive financial years, the company exceeds at least two of the three thresholds of article 72 of the companies law: €3.6M of assets, €6M of turnover, more than 50 employees. An audit is also mandatory above €10M of turnover for two consecutive years. Below those thresholds, it remains optional. Where required, our partners coordinate it for you.
Can accounting be managed remotely?
Yes. Everything is digital: you send your documents online, our partners process and file them. A single point of contact remains available to you all year round.
Is accounting for the self-employed also covered?
Yes, for the self-employed (autònoms) as well as companies. Our partners tailor their support to your status and your level of activity. On self-employed status itself, see our guide to self-employment in Andorra.
When must corporate tax be declared in Andorra?
In the month following the six months after the year-end: in July for a financial year ending on 31 December (corporate tax regulation, art. 45). An advance payment equal to 50 % of the previous year’s corporate tax is paid in the ninth month of the financial year, i.e. in September (Law 95/2010, art. 45). The annual accounts are filed within the same deadline as the corporate tax return.
What does a company that does not file its accounts risk?
A notice published in the BOPA one year after the year-end, a registry blocked for subsequent acts and a serious accounting offence. Since Law 17/2026, two consecutive financial years with at least two failures (accounts, tax returns, beneficial owners) cause the company to be presumed inactive and open the way to its administrative dissolution — 2,777 companies were targeted in September 2026.
Just starting out? See our company formation and bank account opening pages. For tax optimisation, visit our tax advisory page.
