E-invoicing in Andorra (Compliance for Electronic Invoices)

Andorra is moving toward a more digital invoicing system for public-sector work. Under Decret 296/2024, the government set up an official public-sector e-invoicing portal. The portal becomes operational on 1 October 2024, and from 1 January 2025, all invoices sent to the central public administration must be submitted electronically. PDF invoices are still accepted, but if you send a structured e-invoice, it needs to go through the government’s official Peppol-connected portal.

Suppliers can submit their invoices through the official portal in a digital format, which helps the government process them automatically and keep accurate records. This reduces mistakes and speeds up payments. For B2B transactions, using electronic invoices is still optional. But for public-sector invoices, the new system brings more transparency, makes it easier to track payments, and keeps everything running smoothly.

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Andorra is preparing to fully implement its public-sector e-invoicing system. From 1 October 2024, suppliers can start submitting invoices electronically through the official government portal, and starting 1 January 2025, invoices to the central public administration must be submitted digitally paper invoices will no longer be accepted.

This change is designed to make invoice processing faster, reduce errors, and improve transparency between suppliers and the government. B2B transactions remain optional, allowing companies to choose whether to use electronic invoices. With these deadlines approaching, public-sector suppliers are being encouraged to get familiar with the portal and update their systems in time.

What is e-invoicing, and why is Andorra making it mandatory?

E-invoicing in Andorra means sending and receiving invoices electronically through the official government portal instead of using paper. This allows public-sector invoices to be processed automatically, reduces errors, and speeds up approvals and payments.

The system is mandatory for invoices sent to the central public administration starting 1 January 2025, and paper invoices will no longer be accepted for those transactions. Other public-sector entities, such as communes and parapublic bodies, have until 1 January 2026 to adopt electronic invoicing.

For private B2B transactions, electronic invoicing is still optional if both parties agree. The new system helps ensure invoices are accurate, easy to track, and processed efficiently, bringing more transparency and smoother workflows to public-sector transactions.

Legislation timeline

B2G timeline:

• 1 October 2024 – The government has opened its new e-invoicing portal. Suppliers can now send their invoices online in the required format.
• 1 January 2025 –All invoices sent to the central public administration must now be submitted electronically. Paper invoices won’t be accepted anymore.
• 1 January 2026 – Deadline for other public-sector entities, such as communes and parapublic bodies, to adopt electronic invoicing or equivalent systems.

B2B timeline:

• B2B invoices can still be issued electronically if both parties agree. There is currently no legal mandate for structured e-invoicing in B2B transactions.

B2C timeline:

• Business-to-consumer (B2C) invoices may also be issued electronically if agreed between the business and the customer. No mandatory for B2C transactions has been established.

B2G (Business-to-Government) Transactions

Andorra has introduced an official e-invoicing portal for invoices sent to public-sector bodies. While electronic invoicing is not legally mandatory for all suppliers, the portal is the main channel used by public authorities to receive and process invoices electronically. This helps reduce errors, speed up approvals, and maintain clear records of transactions. Suppliers using the portal can also track the status of their invoices, making cash-flow management and follow-ups easier.

All invoices to the central public administration must go through the portal in the required digital format. Other public-sector entities, like communes and parapublic bodies, will adopt the system by 1 January 2026. The portal provides a transparent audit trail, making it easier for suppliers and government offices to monitor payments, manage public spending, and improve overall efficiency in public-sector invoicing.

B2B (Business-to-Business) Transactions

In Andorra, businesses have the option to use electronic invoicing for B2B transactions, but it is not currently required by law. Companies can choose to send and receive invoices digitally if both parties agree, which can make invoicing faster, reduce mistakes, and help keep financial records organized. While the system is designed for public-sector invoices, private businesses can also benefit from using it to simplify their workflows and track payments more easily.

Practical Considerations:

• Both the sender and recipient need to agree on using electronic invoices and have compatible systems in place.
• Using the structured format of the official public-sector portal ensures invoices are complete, clear, and verifiable.
• Digital invoicing helps businesses manage their accounting more efficiently and provides a simple way to monitor and track payments.

B2C (Business-to-Consumer) Transactions 

In Andorra, businesses can choose to issue electronic invoices to consumers, but it is not required by law. Consumers can still receive traditional paper or PDF invoices, giving companies flexibility in how they manage billing while following standard tax rules.

While B2C e-invoicing is optional, businesses that do use electronic invoices benefit from faster processing, easier record-keeping, and better tracking of payments. There is currently no government mandate for real-time reporting or structured formats for B2C transactions, so companies can decide what works best for their operations.

Fiscalisation

In Andorra, businesses that sell directly to consumers, like shops, restaurants, or salons, are required to issue an invoice, receipt, or ticket for every sale. However, unlike some other countries, there is no mandatory certified cash register system or fiscalisation requirement. Sales can be recorded using standard methods as long as the invoices are valid, clear, and preserved according to the law.

E-reporting in Andorra

Andorra has modernized invoicing for public-sector transactions, but businesses do not need to report invoice data to the tax authority in real time. VAT (IGI) is reported periodically, depending on the business size and turnover. For public-sector suppliers, invoices must be submitted through the official e-invoicing portal, which helps the government process them efficiently, check their accuracy, and keep clear records.

Non-Compliance Penalties in Andorra

Andorra’s rules are much lighter compared to countries like France, Italy, Latvia, or Greece, where e-invoicing is already required for many businesses. In Andorra, e-invoicing is not mandatory for B2B or B2C transactions, so there are no penalties for companies that continue using paper or PDF invoices. Businesses don’t have to send real-time data or follow any special reporting rules either.

For B2G transactions, the government encourages suppliers to use the official e-invoicing portal because it helps speed up approvals and keeps records consistent. But unlike other European countries, Andorra hasn’t introduced any published fines for not using the system. The government’s goal is to support digital adoption, not to enforce it through penalties.

Your Trusted Partner for E-Invoicing in Andorra

Andorra is slowly moving toward digital processes, especially for government-related invoices, but most businesses can still use paper or PDF if they prefer. Still, many companies are starting to look for easier and more organized ways to manage their invoices.

We at DDD Invoices know that every business works differently, and our goal is to make invoicing simpler and less stressful. Whether you’re already using digital invoices or just thinking about switching, we help you stay organized and prepared for any future changes in Andorra, all in an easy way.

FAQs

Who needs to use e-invoicing in Andorra?

In Andorra, e-invoicing is not mandatory for B2B or B2C transactions. Businesses can still use paper or PDF invoices if they want. For public-sector invoices, the government provides an online portal where suppliers can submit invoices electronically, but using it is optional.

Are there penalties if I don’t use e-invoicing?

No. Since Andorra has not made e-invoicing compulsory, there are no fines or sanctions for companies that continue to use traditional invoices. The government mainly encourages digital tools to make processing easier, not to punish businesses.

What formats or platforms should I use if I choose e-invoicing?

If you decide to submit invoices electronically to a government body, you do it through the official Andorran public administration portal. The system accepts standard electronic formats used for public-sector workflows, but businesses are free to choose their own invoicing method for everyday use.

Can using e-invoicing still help my business?

Yes. Even though it’s optional, sending invoices electronically, especially for government work, can make approvals faster, reduce paperwork, and keep records more organized. Many businesses choose digital invoicing simply because it saves time.