TaxationOfficial source: Govern d'Andorra — Departament de Tributs i de Fronteres
Taxable person
The person or entity legally responsible for fulfilling a tax obligation under Andorran law.
For IGI, this is normally the person supplying goods or services. Under reverse charge, the obligation shifts to the recipient.
An example
An Andorran SLU invoicing services is the taxable person for IGI on those transactions.
The typical mistake
Confusing the taxable person with the person who bears the economic cost of the tax. They are often not the same.
How it appears in AndCompta
Each entity has its own NRT, calendar, and registers. When you manage several entities, their data never mixes because they are legally different taxable persons.
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.