Andorra VAT Guide

Andorra indirect tax registration, IGI compliance requirements and filing obligations for cross-border businesses.

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Last reviewed 15 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Department of Taxes and Borders (DTB)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Departament de Tributs i Fronteres (DTF)
Standard rate	4.5%
Reduced rates	1%, 2.5%
Registration threshold	€40,000
Filing frequency	Usually quarterly; simplified/other cadences can apply
E-invoicing / digital reporting	A public sector electronic invoice register exists, but no broad B2B mandate was identified in the available guidance.
Typical registration lead time	2-6 weeks