Model 810

The official form for an Andorran corporate-income-tax payment on account.

It is an advance towards the current year's tax, calculated from the preceding year's liability.

An example

A company with a positive tax liability in the preceding year may make a payment on account for the following year.

The typical mistake

Forgetting it because the financial year has not ended. A payment on account falls due before closing.

How it appears in AndCompta

AndCompta does not calculate the payment on account. It provides the deadline calendar and the preceding-year figures used as its basis.

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.

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