Electronic invoicing guide
Andorra
Digital reporting requirements
B2G: Centralized. Peppol supported.
B2B: Post Audi
Obligatory
B2G:
- Issuing: Mandatory, but technical extension available until 1 January 2027.
- Receiving: Mandatory for public authorities.
B2B:
- Issuing: Voluntary.
- Receiving: Voluntary, buyer’s consent required.
B2C: Voluntary.
Authority
Govern d’Andorra- Departament de Tributs i Fronteres
Platform
B2G: Public Portal connected to the Peppol Network.
Access to the portal and invoice submission requires a qualified electronic certificate issued by OSCEPA (Andorra’s trust services office)
Format
UBL 2.1, Peppol BIS V3,
PDF is allowed as part of the transition plan to full Structured e-invoicing.
Storage time
4 years
Reporting and processes
Andorra does not currently impose mandatory electronic reporting obligations (no SAF-T, no real-time reporting, no VAT pre-declaration).
Upcoming legislative changes
Regarding B2G e-invoicing Decret 459/2025 (in force December 2025) extended the deadline for T communes and other public bodies to join the portal from 1 January 2026 to 1 January 2027.
Structured e-invoices (UBL/Peppol) are the end goal, but signed PDFs are accepted in the meantime while the portal builds out its technical capabilities.
No B2B or B2C mandate is planned.
Links of Interest and documents
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