Invoicing feels like the easy part of running a business until the first quarter closes and the IGI register does not match the invoices. The cause is usually familiar: a missing field or an IGI rate applied to the wrong transaction.
This guide explains what the invoice must include, how to choose the IGI treatment, and how to correct an invoice already issued.
Fields that must be present
An invoice must first be identifiable and traceable. These fields make it verifiable for you, your client, and the authorities:
- Number and series, consecutive and gap-free within each series.
- Issue date, plus the transaction date where different.
- Issuer details: name or company name, NRT and address.
- Recipient details, including the NRT where the recipient is a business or professional.
- Description of each good delivered or service provided, with enough detail to understand what has been invoiced.
- Taxable amount per line, the applied IGI rate, and the resulting tax amount.
- Total, together with the required wording where the transaction is exempt or subject to reverse charge.
Choose the IGI rate
IGI has several rates. The applicable rate depends on the nature of the goods or services, not on the client or amount, and is chosen line by line. One invoice can carry two rates when it contains two different types of supply.
| Rate | Percentage | Typical scope |
|---|---|---|
| General | 4.5% | The default rate where no other rate applies |
| Reduced | 1% | Certain essential goods and services |
| Super-reduced | 0% | Transactions that the law places at the zero rate |
| Special | 2.5% | Specific categories established by law |
| Increased | 9.5% | Banking and financial services |
Official IGI rates Govern d'Andorra — Impost General Indirecte
The expensive mistake is not choosing the wrong rate once. It is configuring the software incorrectly and repeating the error across a whole quarter, only to discover it after filing.
Exemptions and reverse charge
Some transactions carry no output IGI; in others, the recipient rather than the supplier accounts for the tax. In both cases, the invoice must say so explicitly.
- Exempt transaction: the invoice carries no IGI amount and must state the reason for exemption.
- Reverse charge: the invoice is issued without output IGI and must state that the recipient is the taxable person.
An invoice with no IGI amount and no explanatory wording is incomplete. Once the client records it, both parties inherit the problem.
When an invoice already issued is wrong
An issued invoice is not rewritten or deleted. Where the rules require a correction, issue a rectifying invoice—often implemented as a credit note—that identifies the original and the correction amount; where appropriate, issue the correct document afterwards.
- 01Identify the original invoiceThe credit note must state which invoice it corrects, with its number and date.
- 02Issue the rectifying invoiceUse a specific series, identify the original, and show the corrected amounts with the appropriate sign. The IGI treatment must reflect the transaction being corrected.
- 03Issue the correct invoice, if applicableWith today's date, not the original date. Backdating is what turns an administrative error into a real problem.
The summary
- Check that all fields are there, especially the recipient's NRT when it is a company or professional.
- Choose the IGI treatment line by line, not once for the whole invoice.
- If the transaction is exempt or subject to reverse charge, state that treatment on the invoice.
- Correct errors with a rectifying invoice; never rewrite the original.
- Review the IGI register before closing the period, not on filing day.