Andorra is earlier in its e-invoicing journey than many other countries, but it still has some rules and requirements around electronic invoicing.
In Andorra, invoices can be sent electronically, though it is completely voluntary. Governmental bodies are required to be able to receive e-invoices, but suppliers are not obligated to send them.
The main trading partners are its neighbouring countries, France and Spain, so the government has closely aligned its e-invoicing standards with the EU Directive to simplify cross-border trading.
This page provides an ideal overview of e-invoicing in Andorra. Bookmark it to stay informed as regulations evolve.
There is no mandate for e-invoicing relating to business-to-business (B2B) transactions.
Sellers can voluntarily choose to issue invoices electronically, provided they obtain the buyer’s explicit permission beforehand. There is no set format or e-signature requirement for this voluntary activity. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin by using, for example, an electronic signature.
There is no mandate for sending e-invoices in business-to-government (B2G) transactions.
Public bodies are indeed required to have the capacity to receive and process compliant e-invoices from suppliers. All public authorities can receive electronic invoices through the Peppol network and national government web portal, and the government recommends the UBL 2.1 and Peppol BIS 3.0 e-invoicing formats.
Any e-invoices relating to B2G transactions must be securely archived for at least three years and secured with an electronic signature.
While Andorra isn’t an official member of the Peppol network, the government prefers the pan-European e-invoicing initiative.
Specifically, the Andorran government recommends the use of Peppol as a means of transmitting e-invoices and using the Peppol BIS 3.0 invoicing standard for the format of electronic invoices. All public authorities can receive e-invoices through the network.
While Peppol is primarily a European network, countries like Australia, Japan, and Singapore are also member countries.
Find out more about Peppol e-invoicing.
This section will contain any and all key dates in Andorra’s journey towards e-invoicing as they occur.
While e-invoicing is not mandated in Andorra, it is in many countries, including its neighbours, France and Spain. If your organisation operates in multiple nations, it is important that you are aware of your obligations.
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No, e-invoicing is not mandatory in Andorra for B2B and B2G transactions. However, suppliers can opt to issue invoices to public bodies electronically, and the authorities must be able to receive and process the electronic documents.
There are no plans announced for an e-invoicing mandate in Andorra.
