Retail & commerce
Shops, restaurants, local services: a physical point of sale backed by an activity licence issued by the comú.
→ Shops & restaurants
Commercial Company · Andorra
Set up a commercial company in Andorra.
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.
Andorra
A real business, full speed ahead
Build your business in Andorra,
Launch my business
Build your business in Andorra,
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?
From retail to digital,
From retail to digital,
Andorra welcomes your business.
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
4.5%: Europe's most competitive VAT rate.
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 |
| Reduced rate | 1% | Food, medicines, books |
| Special rate | 2.5% | Culture, hotels & restaurants, transport |
| Higher rate | 9.5% | Banking and financial services |
| For comparison, standard VAT reaches 20% in France and 21% in Spain. | ||
Licence & set-up
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)
- Activity licence from the comú
- Premises search & registered office
- CASS registration for the director and employees
- Ongoing accounting, IGI and 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%, with reduced rates (1% on food, medicines and books; 2.5% on culture, hotels and restaurants) and a higher rate of 9.5% on financial services.
Is a licence required to open a commercial business?
Yes, an activity licence is issued by the comú (municipality) of the place of business. We prepare the application file and obtain the licence on your behalf, 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.