E-Invoicing in Andorra (2026) What businesses trading with Andorra need to know

TL;DR: Andorra is not an EU member and operates its own indirect tax (IGI — Impost General Indirecte) at 4.5%. There is no Andorran e-invoicing mandate. However, Andorran businesses trading with EU partners increasingly receive e-invoices from suppliers in Italy, Belgium, France, Germany and Spain because of those countries’ mandates. Plan for receiving e-invoices even though sending isn’t regulated locally.

If you run an Andorran business or are invoicing into Andorra from the EU, here’s where things stand in 2026.

Andorra’s tax position

Unlike its neighbours France and Spain, Andorra is not part of the European Union. It applies its own indirect tax — IGI (Impost General Indirecte) — at a general rate of 4.5%, with reduced rates for certain goods and services.

This has two implications for invoicing:

1. EU VAT directives don’t directly apply. The various EU e-invoicing mandates (ViDA, Belgian 2026, French 2026-2027) don’t impose obligations on purely Andorran businesses.
2. Cross-border trade follows mixed rules. When an Andorran business sells into the EU, EU VAT rules apply on the EU side. When buying from the EU, the Andorran buyer pays IGI under Andorran rules.

E-invoicing status in Andorra

There is no domestic e-invoicing mandate in Andorra. Invoices can be issued in PDF, paper, or any other agreed format between trading parties. Andorran businesses are free to adopt e-invoicing voluntarily, but no law requires it.

The Andorran tax authority (Departament de Tributs i de Fronteres) has not announced an e-invoicing roadmap parallel to EU mandates as of 2026.

What changes when trading with EU partners

This is where many Andorran businesses run into the issue. As soon as you trade with EU partners in countries with active mandates, you receive e-invoices from them — even though Andorran law doesn’t require it.

Trading partner country	What you’ll receive	When
France	Factur-X / UBL via PDP	From Sep 2026 (large companies)
Spain	Peppol BIS / Factura-e	From 2026-2027
Italy	FatturaPA via SdI	Already mandatory since 2019
Belgium	Peppol BIS Billing 3.0	From January 2026
Germany	XRechnung / ZUGFeRD	Phased from 2025
Portugal	SAF-T reporting	Existing

In other words: even if you don’t send e-invoices, you’ll be receiving them — and you need a way to open, read and process them.

What Andorran businesses need to do

If you only operate domestically in Andorra

You can continue using PDF and traditional invoicing as long as your trading partners accept it. No legal change is in sight.

If you trade with EU partners

1. Be prepared to receive e-invoices. Suppliers in countries with mandates are increasingly sending UBL/XML invoices instead of PDFs. You need a way to open them — UBL Buddy handles this on Mac, iPhone and iPad without internet.

2. Consider getting a Peppol address. While not legally required, a Peppol ID makes it easier for EU suppliers to deliver invoices directly to you rather than via email attachment. Some Andorran accounting software supports Peppol, and standalone access points are available.

3. Check with your accountant. Andorran accountants are increasingly familiar with EU e-invoicing flows because of cross-border trade. Confirm that your software setup can import UBL/Peppol invoices for accounting purposes.

If you have customers in the EU

If you’re selling into the EU, the e-invoicing requirement falls on the EU buyer in most cases — but there are nuances:

• For B2B sales into Italy, your invoice typically needs to flow through the SdI system (your Italian customer’s accounting software handles this).
• For sales into Belgium from January 2026, B2B invoices should follow Peppol BIS, but as a non-EU supplier you may have more flexibility.
• For sales into France from September 2026, the new platform-based model means specific certification routes for non-EU suppliers.

A Peppol address simplifies all of these. Without one, you fall back on email-attached UBL or PDF — workable but less efficient.

Frequently asked questions

Is e-invoicing mandatory in Andorra?

No. There is no Andorran legal requirement for e-invoicing in 2026, and no announced timeline for one.

Can I voluntarily use Peppol in Andorra?

Yes. Peppol participation is open globally — there are Peppol access points serving Andorran businesses, typically via Spanish or French providers. You’d register a Peppol ID and trade as a participant.

What format should I use for cross-border EU invoices?

For B2B into the EU, send Peppol BIS Billing 3.0 (UBL XML) where possible — it’s the most widely accepted European format. For specific countries like Italy you may need to interface with their national platform (SdI), typically through your customer’s accounting system or via an access point with Italian connectivity.

What about IGI?

IGI is Andorran indirect tax — equivalent to VAT but lower (4.5% general rate). On invoices, you’d reference IGI rather than VAT/IVA/MwSt. EU customers handle this in their import accounting; the IGI itself doesn’t appear on EU-side invoices.

Can I claim VAT back on EU purchases?

Andorra has bilateral arrangements with some EU countries for VAT-related matters. Practically, claiming VAT refunds on EU purchases is complex and worth discussing with a tax advisor. The e-invoice itself contains the VAT detail you’d need.

How do I open an EU e-invoice as an Andorran business?

The XML file format is the same regardless of where you are. UBL Buddy opens any UBL/Peppol invoice — including Italian FatturaPA, German XRechnung, French Factur-X — on Mac, iPhone or iPad. The interface displays in multiple languages.

Further reading

• What is a Peppol invoice? — what your EU suppliers will be sending you
• E-invoicing mandates by country — full overview of countries you might trade with
• How to open an XML invoice on Mac — practical setup for receiving
• E-invoicing in Spain — your largest EU neighbour’s status