Andorra
ADAndorra has its own invoicing rules under Decree 296/2024 and its general indirect tax (IGI); e-invoicing between businesses is voluntary, but invoices to the public sector must be electronic and go through the public-sector e-invoice portal and register.
Guide reviewed .
Invoicing and electronic documents
Portal de factures electròniques (public-sector e-invoice portal)
The portal through which suppliers submit invoices to the public sector, set up under Article 55 bis of Public Procurement Law 14/2022. Suppliers must register on the public procurement platform and in the register of tenderers. They sign in with a qualified certificate from Andorra's trust services office (Oscepa) or another accepted means.
A structured format set by published technical standards; signed PDF accepted until that format is in operation · Official source: Andorra Chamber of Commerce (CCIS) · copy of Decree 296/2024 regulating invoicing obligations, as published in BOPA 84 of 31 July 2024
Registre de factures electròniques del sector públic (public-sector e-invoice register)
Records invoices delivered to the public sector, so suppliers can follow their status online. Invoices delivered on paper are not registered and cannot be tracked.
Register entries for invoices received through the portal or approved entry points · Official source: Andorra Chamber of Commerce (CCIS) · copy of Decree 296/2024 regulating invoicing obligations, as published in BOPA 84 of 31 July 2024
To invoice an Andorran public body, register first on the public procurement platform and in the register of tenderers. Then submit through the public-sector e-invoice portal with a qualified certificate. Check which formats the portal currently accepts: the decree allowed signed PDFs until a structured format was in operation.
Between businesses, an e-invoice needs the customer's consent. Andorra's invoicing rules are its own and sit alongside its general indirect tax, not EU VAT. No official source reviewed describes a Peppol route to the portal.
Legal guide
B2G · Government
MandatoryEvery supplier of goods or services to the Government must issue and send its invoice electronically through the portal and have it registered. The administration may accept paper only where electronic delivery is technically impossible or unsuitable for the transaction. It may accept other digital channels where the portal is not technically viable.
Official source: Andorra Chamber of Commerce (CCIS) · copy of Decree 296/2024 regulating invoicing obligations, as published in BOPA 84 of 31 July 2024B2G · parishes and other public bodies
Mandatory from 1 January 2026Bodies that depend on the general administration, the parishes (comuns) and other public-sector entities came under the portal on 1 January 2026. Those that don't join the portal must receive invoices through their own entry points and record them in the public-sector register.
Official source: Andorra Chamber of Commerce (CCIS) · copy of Decree 296/2024 regulating invoicing obligations, as published in BOPA 84 of 31 July 2024B2G · invoice format
TransitionalThe decree defines an e-invoice as one in a structured format that allows automatic processing, set by technical standards aimed at interoperability with EU and EEA countries. Until that is in operation, invoices go as PDFs signed with a qualified or advanced certificate. The portal may accept other formats over time. Whether the structured format is now in operation was not confirmed in the sources reviewed.
Official source: Andorra Chamber of Commerce (CCIS) · copy of Decree 296/2024 regulating invoicing obligations, as published in BOPA 84 of 31 July 2024B2B · business invoices
VoluntaryIssuing an e-invoice is voluntary and requires the recipient's consent. The decree sets the general invoicing duties of businesses and professionals, including invoices for transactions subject to the general indirect tax (IGI).
Official source: Andorra Chamber of Commerce (CCIS) · copy of Decree 296/2024 regulating invoicing obligations, as published in BOPA 84 of 31 July 2024VAT territory
Outside the EU VAT areaThe European Commission lists Andorra as outside EU territory, with EU VAT rules not applying.
Official source: European Commission · territorial scope of EU VAT rules
Timeline
-
Decree 296/2024 published
The new invoicing regulation, replacing the 2013 regulation and its 2019 amendment, was published in the official gazette (BOPA).
Official source: Andorra Chamber of Commerce (CCIS) · copy of Decree 296/2024 regulating invoicing obligations, as published in BOPA 84 of 31 July 2024 -
Portal opens for the Government
The public-sector e-invoice portal and register began operating for the general administration.
Official source: Andorra Chamber of Commerce (CCIS) · copy of Decree 296/2024 regulating invoicing obligations, as published in BOPA 84 of 31 July 2024 -
Paper no longer accepted by the Government
The transitional period during which the general administration could accept paper invoices ended.
Official source: Andorra Chamber of Commerce (CCIS) · copy of Decree 296/2024 regulating invoicing obligations, as published in BOPA 84 of 31 July 2024 -
Parishes and other public bodies join
The portal and register started operating for the comuns and the rest of the public sector.
Official source: Andorra Chamber of Commerce (CCIS) · copy of Decree 296/2024 regulating invoicing obligations, as published in BOPA 84 of 31 July 2024
Peppol in Andorra
- Directory participants
- 17
- Document families
- 5
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 13 participants
- 13 participants
- ApplicationResponse7 participants
- CrossIndustryInvoice1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 2 | |
| 1 | |
| 2 | |
| 1 | |
| 3 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 2 |
Registration dates in the current Directory snapshot.