AccountingOfficial source: Decret 479/2025, de 23 de desembre — Pla General de Comptabilitat
Andorran General Chart of Accounts
The mandatory framework governing account names, transaction measurement, and the format of annual accounts in Andorra.
It establishes the accounting principles, chart of accounts, and financial-statement formats used in the Principality. It is not the Spanish chart.
An example
Accounts 700, 705, and 4750 in journal entries come from this chart.
The typical mistake
Using another country's chart and translating accounts at year-end. That manual mapping is where errors emerge.
How it appears in AndCompta
The Andorran chart of accounts is included by default. It is not an adaptation of another system or a list that needs translating at every close.
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.