IGI
Andorra's General Indirect Tax (IGI), a consumption tax applied to supplies of goods and services.
Its mechanics resemble VAT: a seller charges output tax, a buyer incurs input tax, and the difference is settled for each filing period. The rates and rules are Andorran and do not mirror the Spanish system.
An example
If a quarter contains €8,412 of output IGI and €3,198 of deductible input IGI, the difference is payable.
The typical mistake
Configuring Spanish software by replacing VAT rates with IGI rates. The systems are similar enough to appear compatible, but different enough to fail when the details matter.
How it appears in AndCompta
The five rates are configured by default with an effective date and source. You do not create or maintain them manually when they change.
Where we explain it in depth
Related terms
This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.