Regulatory updates - Andorra
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
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Download reportCountry specifications
E-Invoicing/CTC Model:
– B2G: Post Audit, Peppol is recommended
– B2B: Post Audit
Mandatory Infrastructure:
– B2G: N/A
– B2B: N/A
Mandatory Format:
– B2G: UBL 2.1, Peppol BIS is recommended
– B2B: N/A
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: Peppol BIS is recommended. All public authorities can receive through the Peppol network
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
3 years
Archiving Abroad:
Allowed under conditions
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