Andorra's Annual Reporting Calendar: What Companies and Individuals Need to File — and When
Every year, the same handful of deadlines determine whether a business or individual in Andorra stays in good standing with the tax administration and the Registre de Societats: the deposit of annual accounts, the corporate income tax return, VAT (IGI) filings, and — for individuals — the personal income tax return. None of these is optional, and missing them carries real financial and administrative consequences. This is a quick reminder of what's due, when, and which small-business thresholds genuinely change your obligations.
1. Annual accounts (Dipòsit de comptes anuals)
If you run a company in Andorra (SA or SL), your annual accounts go through three stages:
Formulation — the administrators must draw up the accounts (balance sheet, profit and loss account, statement of changes in equity, cash flow statement, and notes) within 3 months of the close of the fiscal year.
Approval — they must be approved by the shareholders' general meeting within 6 months of the close.
Deposit — by 31 July (for a calendar-year close), filed and paid alongside the IS return.
For a company with a standard calendar fiscal year (closing 31 December): formulate by 31 March, approve by 30 June, and deposit alongside your IS return, during July.
Deposit is now done exclusively online through the Govern d'Andorra's electronic platform, using the current official forms (model 805 and its variants, normal or abbreviated depending on company size). Free-form narrative reports ("memòries") are no longer accepted except in specific, justified cases. A separate ministerial order from December 2025 introduced new official forms applicable to fiscal years starting from 1 January 2025 — if your last filing used older forms, check that you're on the current version.
Why it matters: if accounts remain undeposited a year after the fiscal year-end, the Registre publishes a notice in the BOPA gazette flagging the company's non-compliance and blocks registration of any subsequent year's accounts. On top of that, the company faces a fine of between €601 and €2,000 — separate from, and in addition to, any tax still owed plus late-payment surcharges and interest on that unpaid tax. The fine doesn't replace the tax bill; it's stacked on top of it.
2. Corporate income tax (Impost de Societats — IS)
Per the Govern d'Andorra's own tax portal: taxpayers must file and submit the IS return "the month following the six months after the close of the tax period" ("el mes següent als sis mesos posteriors a la conclusió del període impositiu"). That's a filing window of a full calendar month, not a single fixed day.
For a company closing on 31 December: six months later is 30 June, so the return is due during July of the following year — at the latest, 31 July. (A non-calendar fiscal year shifts this proportionally.)
Separately, companies must make an advance payment (pagament a compte) on the first day of the ninth month after the start of the tax period — 1 September for a calendar-year company — equal to 50% of the previous year's final tax liability. There are no quarterly instalments; this single advance payment is the only one during the year, in addition to the July balance/filing.
A note on "small company" treatment for IS
There's no exemption from corporate tax or from the filing obligation itself based on turnover — every resident company files and pays IS regardless of size. What does change with size is the form: companies with total annual income under €600,000 must use the simplified IS declaration (model 850-A or 850-B, depending on the determination regime), and its telematic filing is mandatory.
(Separately, and not to be confused with the above: the abbreviated model for depositing annual accounts with the Registre uses different, higher thresholds — broadly, two of: total assets ≤ €3.6M, annual revenue ≤ €6M, ≤25 employees, sustained over two consecutive years.)
3. Individual income tax (IRPF)
Per the Govern d'Andorra's tax portal, IRPF tax residents must file their return between 1 April and 30 September of the year following the one being declared.
Filing is mandatory for residents who:
earn income from an economic activity (business, professional, or as an administrator);
earn employment income and/or real estate capital income totalling €24,000 or more;
earn unwithheld movable capital income (e.g. certain interest or dividends) over €3,000; or
realise any capital gain or loss.
Exempt income doesn't need to be declared at all. Tax residents are taxed on worldwide income, so foreign-source earnings are included, subject to applicable double taxation treaties.
4. VAT (Impost General Indirecte — IGI)
IGI is Andorra's general indirect tax on the supply of goods and services and on imports — its equivalent of VAT, but lower: the standard rate is 4.5%, with reduced rates of 1%, 2.5%, and 9.5% for specific categories, and a 0% super-reduced rate for items like medicines, rent, and education.
Exemption for small operators: a business or professional is not considered an "empresari" for IGI purposes — and so isn't required to register or charge IGI at all — if their annual supplies of goods and services don't exceed €40,000. Below that threshold, IGI simply doesn't apply, unless the business expressly opts in. This is the genuine small-business exemption in the Andorran system (distinct from the €600,000 figure, which applies to IS form simplification, not IGI).
Filing frequency depends on the previous year's annual turnover across all activities:
Under €250,000 — semi-annual filing, in July and January, covering the preceding six months.
Under €3,600,000 — quarterly filing, in April, July, October, and January, covering the preceding quarter.
€3,600,000 or more — monthly filing, covering the preceding month.
New businesses — file quarterly (April/July/October/January) by default in their first year, unless they've opted into the simplified special regime (in which case it's semi-annual, July/January).
All IGI returns must be filed electronically; only additional or substitutive declarations can be handled in person at the Departament de Tributs i de Fronteres.
Simplified special regime (optional): businesses or professionals with annual supplies of goods and services not exceeding €100,000 can opt into a simplified IGI regime, where the liability is estimated using fixed percentages by activity type rather than full input/output accounting. It must be requested before the end of the prior year (via form 001-K), or within the month following start-up for new businesses, and once chosen must be maintained for a minimum of three years.
Quick reference (calendar-year close)
Obligation Deadline / threshold Formulate annual accounts 3 months after fiscal close (31 March) Approve annual accounts 6 months after fiscal close (30 June) Deposit annual accounts Same window as the IS return (July) File & pay corporate tax (IS) During the month following the 6-month mark (July, by the 31st) IS advance payment 1st day of the 9th month after the start of the tax period (1 September) IS simplified declaration Mandatory if total annual income < €600,000 (form, not exemption) File individual income tax (IRPF) 1 April – 30 September IGI (VAT) — exemption from taxpayer status Annual turnover ≤ €40,000 IGI filing — semi-annual Annual turnover < €250,000 (July & January) IGI filing — quarterly Annual turnover < €3,600,000 (Apr/Jul/Oct/Jan) IGI filing — monthly Annual turnover ≥ €3,600,000 IGI simplified regime (optional) Annual turnover ≤ €100,000
A note on timing
These deadlines are sequential, not independent — a delay in approving your accounts doesn't extend your IS or deposit deadline, so the closer you get to July, the less room there is to fix discrepancies. Companies with a non-calendar fiscal year should recalculate each date from their own year-end rather than relying on the dates above. If your situation involves a non-standard fiscal year, special regime, or recent regulatory change, it's worth confirming the exact date against your own filing calendar on e-tramits before relying on it.
This summary is provided for general informational purposes and reflects current Andorran regulations as understood at the time of writing. It is not a substitute for tailored advice. If you'd like help confirming your specific deadlines or preparing your filings, get in touch by emailing info@rankre.net.
