Model 900 is the IGI settlement return. It starts from the difference between output IGI on transactions in the period and input IGI that meets the deduction requirements. It is not a simple subtraction of bank receipts and payments.
Put that way, it sounds like a simple subtraction. In practice, the real work is making sure both figures are reliable.
Model 900, IGI return Govern d'Andorra — formularis tributaris
Where the figures should come from
There are two ways to prepare the return. The difference between them explains why it takes some companies one afternoon and others an entire week.
| Approach | What it involves |
|---|---|
| Reconstruct everything at the end | Reopen the quarter, review every invoice, export them to a spreadsheet and total them by tax rate. The same work is repeated every quarter, creating a fresh opportunity for errors each time. |
| Keep the register up to date | Each invoice enters the IGI register when it is issued or received. By the filing deadline, the amounts are already there and the job is to verify them, not calculate them from scratch. |
The second approach is not more sophisticated; it simply avoids postponing the work. It becomes practical when the register is populated as you invoice, instead of being reconstructed as an end-of-period report.
Checks before filing
These checks catch most errors, starting with the issues that occur most often:
- 01Check that the numbering sequence is completeA missing number may indicate an unrecorded invoice or a correction without the corresponding rectifying invoice. Explain and resolve the exception before filing.
- 02Check that the correct tax rates were appliedPay particular attention to lines that do not use the standard rate. There are usually few of them, and they are where errors tend to concentrate.
- 03Check that supplier invoices support the deductionA supplier invoice without all the required details may not support deduction of the tax it carries. It is better to identify the problem now than a year later.
- 04Check that all credit notes are includedA credit note issued during the period reduces output IGI. If it was issued but not recorded, you will overstate the tax due.
- 05Check that the totals agree with the accountsThe balances of the output and input IGI accounts should agree with the figures in the return. If they do not, the discrepancy is in one of the two records and is worth finding now.
Filing the return
The return is filed through the Government of Andorra’s official channels. AndCompta prepares the figures and their audit trail but does not submit the form: an authorised person reviews it and completes the filing using their own identity.
Government of Andorra online services Govern d'Andorra — Tràmits en línia
Keep the filing receipt with the rest of the period's documentation. If you are ever asked for evidence, you will need the snapshot of the figures as filed—not the figures as they appear today.
If the figures do not reconcile
It happens. What you should not do is adjust the return simply to match the result you expected. Find the source of the discrepancy, correct it at source and then generate the figures again.
- A small, recurring difference usually comes from rounding the total instead of rounding each line.
- One large difference usually points to a duplicate or missing invoice.
- A difference isolated to one tax rate usually points to a classification error.