What it is
A mandatory framework establishing the accounting principles, chart of accounts, definitions, accounting relationships and annual-accounts formats applicable in Andorra.
01 · Chart of accountsResources Decret 479/2025, de 23 de desembre — Pla General de Comptabilitat
The Andorran chart of accounts
The accounting plan determines how accounts are named and classified, how transactions are measured and the format of the annual accounts. It differs from the Spanish plan, which is why translating accounts between them creates work and errors.
Who it applies to
Companies and business owners with accounting obligations in the Principality must keep accounts under the plan and prepare annual accounts in the prescribed formats. The precise scope depends on legal form and size.
What changed
The update approved by decree in December 2025 revises the regulatory content and introduces electronic forms for preparing, presenting and filing annual accounts. It applies to financial years beginning on or after 1 January 2025. Check the official publication for details affecting your case.
The plan update and electronic annual-accounts forms were approved by a decree published in Butlletí Oficial del Principat d'Andorra
This page is general information, not tax advice. Always check the official source and, for your specific case, consult a registered professional.
02 · With AndCompta
Built on the Andorran plan, not translated from another one
The accounts, financial statements and exports of AndCompta are based on the Andorran chart of accounts. There is no layer of conversion from another country that someone has to maintain every time a rule changes.
Built on the Andorran plan, not translated from another one
The accounts, financial statements and exports of AndCompta are based on the Andorran chart of accounts. There is no layer of conversion from another country that someone has to maintain every time a rule changes.