IGI, explained in plain language
The General Indirect Tax is Andorra’s consumption tax. Its mechanics resemble VAT, but the rates and rules differ—and that is precisely where software designed for another country fails.
Tax rates
| Type | Rate | Common application |
|---|---|---|
| General | 4,5 % | Default rate for supplies of goods and services |
| Reduced | 1 % | Certain essential products and services |
| Super-reduced | 0 % | Zero-rated transactions under the law |
| Special | 2,5 % | Certain activities with their own regime |
| Increased | 9,5 % | Banking and financial services |
Current rates and their scope of application are published by Govern d'Andorra — Impost General Indirecte
How often you must file
You do not choose the filing frequency: it is determined by turnover in the immediately preceding year and changes when turnover moves into another band. Identifying your band comes first because it determines the year’s filing calendar.
Turnover bands
| Turnover bands | How often you must file | What it means |
|---|---|---|
| Below €250,000 | Semi-annual | Two returns a year. This is the band for most sole traders and small companies. |
| €250,000 to below €3,600,000 | Quarterly | Four returns a year for entities within this turnover band. |
| €3,600,000 or more | Monthly | Twelve returns a year, with the corresponding effect on the pace of the accounting close. |
The current turnover bands and filing frequencies are determined by Govern d'Andorra — Departament de Tributs i de Fronteres
How IGI is settled
For each period, you report output IGI on issued invoices and deduct eligible input IGI on purchases and expenses related to the activity. The difference is payable or carried forward. For this calculation to be reliable, every document line needs the correct rate from the start.
IGI calculator
Calculate the taxable amount, IGI amount and total using any current rate.
The registers update automatically; filing remains yours
Every invoice and expense line has its own rate and treatment. AndCompta groups output and input IGI by period and rate, links each amount to its source document and prepares the figures for the tax form. You or your accounting firm file through the Govern d’Andorra e-Tràmits service.
AndCompta calculates and prepares figures for the forms shown as covered. An authorised person files them through the Govern d’Andorra e-Tràmits service using their own identity.
IGI calculator
Calculate the taxable amount, IGI amount and total using any current rate.
This page is general information, not tax advice. Always check the official source and, for your specific case, consult a registered professional.