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.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
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, such as the national Facturae format, 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.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
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:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2014 |
| B2B | Voluntary | - |
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.
