E-Invoicing In Andorra
The Directive 2014/55/EU
Andorran Financial Authority (AFA)
- B2G Transactions
- B2B Transactions
The Andorra government introduced electronic invoicing in 2017. In B2G transactions,
suppliers which are providing goods or services to public entities can issue and send
electronic invoices, but there is no obligation. For B2B transactions generating e-Invoice is
voluntary however receiver’s consent is required.
VAT returns must be filed via the Andorran government portal.