Your obligations depend on how you are incorporated.
A sole trader, an SLU, and a group of companies do not keep the same books or file the same returns. Choose your legal form to see exactly what it entails.
The obligations depend on how you are incorporated
Before comparing features, understand what your legal form requires. Trading as an individual is not the same as operating through a company: it changes the records you keep, the returns you file, and who is liable if something goes wrong.
A company keeps full accounts under the Andorran chart of accounts and files annual accounts. A self-employed professional has lighter obligations, but there is no separation between business and personal assets. A group adds the need for consistency and, where applicable, consolidation across entities.
These pages explain what each form must keep, which returns may apply, and what AndCompta does in each case. They do not replace an accounting firm; they help you enter that conversation knowing what to ask.
About the legal form
If I become a company later, do I lose the historical record?
No. The new company becomes a separate entity within the same account and starts its own books from zero. Your earlier activity remains closed and available for reference. The two sets of books stay separate because they belong to two different legal persons.
Can I manage several companies from one account?
Yes. Each company is a separate entity with its own chart of accounts, calendar, and permissions, and their data is never mixed. The Negoci and Pro plans include more than one entity.
Can you tell me which legal form is right for me?
No—and be wary of anyone who answers without knowing your figures. These pages explain the structural differences. The decision depends on your turnover, risk, and personal circumstances and should be validated by an accounting or legal adviser.
Test it with your own case.
If you are unsure which form is right for you, speak to an accounting firm before incorporating anything. We do not provide that advice.