Andorran tax calendar
Recurring obligations for a company or sole trader in the Principality, with their frequency and the authority that sets them. Exact dates depend on your entity, financial year and IGI filing frequency.
| Obligation | Frequency | Form | Source |
|---|---|---|---|
| Quarterly IGI returnFor taxable persons whose turnover in the immediately preceding year was at least €250,000 but below €3,600,000. The return settles output IGI less deductible input IGI for the quarter. | Quarterly | 900 | Govern d'Andorra — períodes de liquidació de l'IGI |
| Semi-annual IGI returnFor taxable persons whose turnover in the immediately preceding year was below €250,000. The mechanics are the same over a longer period. | Semi-annual | 900 | Govern d'Andorra — períodes de liquidació de l'IGI |
| Corporate income tax payment on accountAn advance on the amount due for the current financial year, calculated from the previous year’s amount. | Annual | 810 | Govern d'Andorra — formularis tributaris |
| Corporate income tax returnAnnual settlement of the tax. The form depends on revenue and the applicable regime: the 850 series for simplified returns and Form 800 for the normal return. | Annual | 850-A / 850-B / 800 | Govern d'Andorra — formularis tributaris |
| Personal income tax returnFor people required to file according to their circumstances and income. | Annual | — | Govern d'Andorra — formularis tributaris |
| CASS contributionsMonthly contributions of self-employed persons and salaried persons. | Monthly | — | Caixa Andorrana de Seguretat Social |
| Preparation and filing of annual accountsPreparation, approval and, where required by the legal form and applicable thresholds, filing of the financial year’s accounts. | Annual | — | Govern d'Andorra — Registre de Societats Mercantils |
The filing requirements for annual accounts and the corresponding electronic forms are published by the competent registry.
The contribution bases and rates for self-employed workers are set and published by the Caixa Andorrana de Seguretat Social
This page is general information, not tax advice. Always check the official source and, for your specific case, consult a registered professional.
The calendar, calculated for your company
AndCompta derives your deadlines from the entity type, start of the financial year, IGI filing frequency and economic activity. Every item shows the authority, source and version of the rule applied, and can become an assignable task with reminders.
Each due date in the calendar indicates the authority setting it, the link to the source, and the version of the rule applied.
The calendar, calculated for your company
AndCompta derives your deadlines from the entity type, start of the financial year, IGI filing frequency and economic activity. Every item shows the authority, source and version of the rule applied, and can become an assignable task with reminders.