Fiscalization and Real-Time Reporting in Andorra
No certified POS or real-time reporting mandate, but all taxable companies must issue compliant invoices and keep invoice and accounting records for IGI reporting and tax audits.
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Andorra does not have a formal fiscalisation system, so no need of certified POS software or real-time reporting. Instead, businesses must issue legally compliant invoices or equivalent documents for every transaction and store copies of issued and received invoices and accounting records.
In Andorra, the main requirement is to keep proper records. Companies must issue invoices with the required legal details and keep clear records of their sales and purchases. These records are used to prepare IGI tax returns and must be kept for a certain time in case the tax authority asks to review them.
Andorra has not introduced a formal fiscalisation system for cash registers or certified POS reporting, but the government recently updated key tax regulations. On 26 February 2026, it revised the foreign real estate investment tax under the Omnibus 2 law, raising rates and simplifying some administrative steps as part of broader tax reforms. These changes show the government’s effort to improve the tax system and make compliance easier.
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In Andorra, fiscalization means keeping business transactions and tax information properly recorded so they can be checked by the tax authorities. It is not mandatory, and businesses are not required to report sales in real time. Companies must issue correct invoices and keep clear records of sales and purchases so IGI (VAT) declarations can be verified.
Businesses operating in Andorra need to register for the IGI and obtain a tax identification number known as the Número de Registre Tributari. This number is used when dealing with tax matters, including submitting tax declarations and completing official procedures with the Andorra tax authority.
E‑invoicing in Andorra is not mandatory for most businesses. It is only required for certain B2G transactions, while B2B and B2C can continue to issue paper or electronic invoices as long as they follow the legal requirements for invoice content and record keeping.
Businesses must keep copies of issued and received invoices and other accounting records. These records must be organized and available if the tax authority asks to inspect them as part of compliance checks.
Andorra does not have a fiscalisation system for cash registers or real‑time sales reporting, so there are no fines for not using certified equipment. However, the country’s accounting laws require businesses to keep proper financial records, including invoices and accounting books, and to keep them for the required period.
If a company fails to meet basic accounting obligations, such as not keeping required books or not holding mandatory records, administrative fines can be applied. The amount of these fines depends on how serious the breach is and the size of the business.
Managing fiscal responsibilities in Andorra means keeping your IGI (VAT) records accurate and maintaining proper accounting books. DDD Invoices supports businesses in staying compliant with tax rules and ensures that all records are ready if the tax authorities need to review them.
With DDD Invoices, companies can stay organized and focus on their growth while meeting Andorran tax and accounting requirements. We help make record-keeping simple, accurate, and stress-free, while staying fully compliant with local fiscal and accounting laws.
No. Andorra does not have a fiscalisation system that requires certified cash registers or real‑time sales reporting. Businesses must follow the country’s accounting and IGI (VAT) rules instead.
E‑invoicing in Andorra is not mandatory for most businesses. It is required only for certain public‑sector transactions. Regular businesses can use paper or electronic invoices as long as they include the legally required information.
Any business that sells goods or services and is subject to IGI must issue invoices or receipts that include the required legal details. This helps ensure that IGI returns are accurate and verifiable.
Businesses must keep invoices and accounting records for at least five years. These records should be organised and available if the tax authority needs to review them.
Written by the Compliance & Growth Team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.