E-invoicing compliance and regulatory updates - Andorra

Electronic Invoicing in Andorra

Is e-invoicing mandatory in Andorra?

E-invoicing is mandatory in Andorra when businesses are transacting with public agencies. E-invoicing is allowed for B2B transactions.

Who is affected?

In a B2G context, suppliers must use e-invoicing. In B2B, e-invoicing may be used if the buyer agrees.

Compliance requirements

In B2G the supplier must send e-invoices in Facturae format directly through a platform upload or by integrating with the national platform. For B2B, the buyer’s consent is required.

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Key Deadlines

• No upcoming deadlines

Standards & Platforms  

Platform

In B2G, the invoices must be sent to the national Andorran platform.

What formats are required in Andorra?

Structured formats, are required in B2G. In B2B, there are no requirements, as the use of e-invoicing is voluntary.

Archiving in Andorra

What are the archiving requirements in Andorra?

Invoices must be archived for six years from the date of the chargeable event or associated tax obligation. Integrity, authenticity, and readability must be maintained and all invoices are to be stored in the original format.

Legal invoice:

• For suppliers: In B2G, the legal invoice is the structured e-invoice sent to the public agency. In B2B, the legal invoice is the invoice sent to the recipient, in the format as agreed with the recipient.
• For buyers: In B2G, the legal invoice is the structured e-invoice received from the supplier. In B2B, the legal invoice is the invoice received from the supplier, in the format as agreed with the supplier.

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Key Actions  

• Archiving: Archive invoices for at least six years
• Engage with stakeholders: Invoice senders and receivers should collaborate with their trading partners to explore electronic invoicing. This can drive cost savings, automation, and process efficiency.

Andorran e-invoicing and archiving requirements at a glance:

Supplier requirement: In B2G, suppliers must send structured e-invoices via the national platform. In B2B suppliers may send invoices in the format as agreed with the buyer.

Buyer requirement: In B2G, buyers must have the capability to receive structured e-invoices via the national platform. In B2B, buyers must accept invoices in the agreed-upon format.

Archiving requirement: Invoices must be stored for six years.