Retail & commerce
Shops, restaurants, local services: a physical point of sale, opened following an opinion from the comú and authorisation by the Govern.
Shops & restaurants
Commercial Company · Andorra
Set up a commercial company in Andorra:
Set up a commercial company in Andorra:
trade, services, e-commerce.
Retail, services, consulting or e-commerce: launch your business in a low-burden environment — IGI at 4.5%, corporate tax at 10% and some of the lowest social contributions in Europe.
The commercial company in Andorra, in brief
- Activities: trade, import-export, services, e-commerce, marketplaces — with the business authorisation (opinion from the comú, then the Govern).
- Taxation: corporate tax 10%, IGI 4.5% at the standard rate; exports of goods exempt from IGI, services supplied to a business established outside Andorra out of scope.
- Sales to EU consumers: goods shipped from Andorra are imports (import VAT, IOSS one-stop shop up to €150 per consignment); electronic services go through the non-EU one-stop shop — we set up compliance according to your flows.
- Form and timeline: SL with €3,000 capital, 8 to 12 weeks, foreign investment authorisation included for non-residents.
Andorre Gestoria — French-speaking tax and wealth advisory firm, Canillo (RLG CAPITAL, SL). Up to date as of 15 October 2026.
Andorra
A real business, full speed ahead
Build your business in Andorra with a commercial company,
Launch my business
Build your business in Andorra with a commercial company,
free from fiscal pressure.
A commercial company carries genuine trading activity: sales, services, wholesale, e-commerce. You keep more of every euro you earn — IGI at 4.5%, corporate tax at 10% and light social contributions that transform the equation.
IGI at 4.5%
The VAT equivalent — one of the lowest in Europe: your prices stay competitive and your margins grow.
Light social contributions
CASS contributions stand at around 22%, compared with over 45% in France.
Open to Europe
At the heart of the Pyrenees, between France and Spain: a prime catchment area and easy logistics.
Which activities?
Which activities for an Andorran commercial company?
Which activities for an Andorran commercial company?
From retail to digital.
Almost any lawful activity can find its place here. These are the three sectors we support most frequently.
Services & consulting
Consulting, agencies, knowledge-based professions, B2B services: a lean structure for invoicing from Andorra.
Consulting & professional servicesE-commerce & trading
Online sales, import-export, international trading: serve your clients worldwide from a reliable European base.
Online & international
IGI · the VAT equivalent
IGI at 4.5%: Europe's lowest VAT rate for your company.
The Impòst General Indirecte (IGI) replaces VAT. Its standard rate of 4.5% — along with reduced rates — lightens both your prices and your margins.
| Category | IGI Rate | Examples |
|---|---|---|
| Standard rate | 4.5% | Most goods and services, including hotels and restaurants |
| Reduced rate | 1% | Food and non-alcoholic drinks, water, books and press |
| Zero rate | 0% | Medicines reimbursable by the CASS, contracted healthcare |
| Special rate | 2.5% | Passenger transport, culture, works of art |
| Higher rate | 9.5% | Banking and financial services |
| For comparison, standard VAT reaches 20% in France and 21% in Spain. | ||
Licence & set-up
Incorporation, trade licence, accounting: you run the business, we handle the admin.
A commercial company requires an activity licence, a premises and social registration. We take care of everything, so you can focus entirely on your trade.
You
What you bring
- Your project and your expertise
- Passport and criminal record (apostilled)
- Proof of source of funds
- Your preferences on premises or location
Us
What we orchestrate
- Company incorporation (SL in most cases)
- Business authorisation (comú, then Govern)
- Premises search & registered office
- CASS registration for the director and employees
- Accounting (partner accounting firm), IGI and ongoing compliance
Frequently asked questions
Commercial company in Andorra: your questions answered.
Which legal form suits a commercial activity?
What is the IGI (VAT) rate in Andorra?
The standard rate is 4.5%, which also applies to hotels and restaurants. On top of it come a reduced rate of 1% (food, water, books and press), a special rate of 2.5% (passenger transport, culture, works of art), a 0% rate on medicines reimbursable by the CASS and a higher rate of 9.5% on banking and financial services.
Is a licence required to open a commercial business?
Yes. The comú (municipality) of the place of business first issues a binding prior opinion, then the Govern authorises the opening and enters the business in the Trade Register (Law 12/2013, art. 12). We prepare the application file and follow both stages, in coordination with your premises.
What are the social contributions (CASS) in Andorra?
CASS (Andorran social security) contributions total around 22%, shared between the employer and the employee — far below the 45%+ levied in France.
Do I need premises in Andorra?
A commercial activity requires a genuine presence in Andorra through suitable premises. This is also a mark of solidity. We help you find and register your establishment.
Can I sell online and export from Andorra?
Absolutely. E-commerce, trading and import-export are perfectly suited to an Andorran company. Its location between France and Spain makes logistics to the European market straightforward.
For an internationally focused business, see the international company. To hold assets, the holding company. Or compare all company types.
