Limited company (SL)
Its formal obligations match those of an SLU, but more people are involved. Questions that once did not matter now do: who can see what, who can issue documents, and who approves them.
- Legal form
- Limited company with two or more shareholders
- Accounting
- Full double-entry accounting and annual accounts
- Taxes
- Applicable IGI and corporate income tax
- Social security contributions
- CASS contributions for directors and employees where required
Firm workflowAccounting with preparation and review
What you are required to do
An SL keeps full accounts under the Andorran accounting plan, prepares and files annual accounts, and files the IGI returns that apply to it as well as corporate income tax.
What changes from an SLU is day-to-day governance. With several shareholders and administrative staff, the system should separate preparation from approval and record who did each step.
This profile, inside the same portfolio
The firm assigns preparation and review, controls access and deadlines, and keeps the ledger, bank, tax and annual file inside the SL client record.
Validate this case with real clients
Include one SL in the pilot and test access, review and delivery on a real case.