Andorra

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Overview

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Identifiers

Collect two identifiers from each business customer in Andorra and submit them as strings on the application body. Tax ID: Andorra’s universal tax identification number, issued to every legal entity and individual undertaking taxable activities. Format: [prefix letter]-[6 digits]-[check letter]. Entity-type prefix: A = Societat Anònima; L = Societat de Responsabilitat Limitada; C = Cooperativa; D = Foundation or association; P = Professional partnership; G = Government entity; O = Other non-commercial bodies. The NRT serves as the IGI (Impost General Indirecte / VAT) reference and appears on all tax declarations, customs documents, and commercial invoices. Assigned by the Departament de Tributs i de Fronteres upon entity registration. Registration number: Sequential registration number assigned by the Registre de Societats Mercantils upon inscription of the public deed, under the framework of Llei 20/2007, del 18 d’octubre, de societats anònimes i de responsabilitat limitada (consolidated by Decret Legislatiu del 5-12-2018). Company acquires legal personality on the date of inscription. The number appears on the company registration card (targeta de societat) issued by the Government’s procedures service.

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Sector regulators

AFA (Autoritat Financera Andorrana) · UIFAND (Unitat d'Intel·ligència Financera Andorrana) · Departament de Tributs i de Fronteres

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Legal structures

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

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Collection notes

• Legal Registration: Upon inscription of the public notarial deed in the Registre de Societats Mercantils, the Government issues a company registration card (targeta de societat) and a certificat d’inscripció. The company acquires legal personality at inscription. The certificate can also be obtained as a Certificat de societat mercantil andorrana via the e-tramits.ad portal (fee: €17.15; processing time: ~10 minutes online or 3–5 days for extracts requested via agent). Registry is not fully public: only credentialed lawyers, economists, and authorized professionals may search it directly. Governed by Llei 20/2007 and Reglament del Registre de Societats Mercantils (20 February 2008).
• Constitutive Documents: Company must be formed by public deed (escriptura pública) before an Andorran notary public; the deed contains the estatuts socials (bylaws / articles) setting out the company name, registered address, objects, share capital, and governance rules. Drafted in Catalan. The notary forwards the deed to the Registre de Societats Mercantils directly. Request the latest consolidated version including any amendments. For Llei 20/2007 companies, prior governmental authorization (autorizació governamental) is required before executing the deed.
• Tax Registration: The Departament de Tributs i de Fronteres assigns an NRT upon company registration. Companies conducting taxable commercial activity are automatically registered for IGI (Impost General Indirecte — Andorra’s indirect tax, 4.5% standard rate). The NRT confirmation letter or tax registration certificate is the primary tax identifier document. The IS (Impost de Societats) at 10% applies to all resident and non-resident entities on Andorran-source profits; there is no threshold below which a trading entity is exempt from IS. Since 1 January 2024 (Llei 5/2023), a 3% minimum effective rate applies to all profitable companies — deductions and credits cannot reduce the liability below 3% of taxable profit. NRT format: [letter]-[6 digits]-[check letter]; prefix A for SA, L for SL.
• Operating Permit: Before commencing commercial activity, a company must obtain municipal authorization (autorització / llicència d’obertura) from the Comú (parish municipality) where business premises are located. The Comú inspects premises for compliance with land-use, fire safety, and sectoral requirements. Average processing time: 8–12 weeks. Separate from the national company registry process. Some activities (e.g., regulated financial services) require additional authorizations from AFA instead of or in addition to the municipal licence.
• Sector-Specific License: The Autoritat Financera Andorrana (AFA; formerly INAF until 2018) is the sole prudential supervisor for all financial services in Andorra, including banking entities, investment firms, collective investment scheme managers, payment institutions, electronic money institutions, insurance and reinsurance companies, insurance intermediaries, digital asset custodians (veedors), and crowdfunding platforms. AFA authorization is required before commencing regulated activity. Governing legislation includes the general financial system law and sector-specific acts. AFA’s website: www.afa.ad.
• Governance Records: The Registre de Societats Mercantils records the identity of all administrators (directors) at the time of incorporation and on each subsequent change; appointments must be inscribed within 30 days of acceptance. The certificat d’inscripció extract includes current directors/administrators. For SLs and SAs, at least one administrator must hold Andorran nationality or have 20 years continuous residency. Administration may take the form of sole administrator, joint administrators, solidary administrators, or a board (consell d’administració). Governed by Llei 20/2007 and the Reglament del Registre de Societats Mercantils. The same physical document (certificat d’inscripció) satisfies both this slot and business_registration.
• Signing Authority: A board or administrator resolution authorizing the signatory to act on behalf of the company; no statutory form required — company letterhead resolution is standard practice. For international use, Andorra is a party to the Hague Apostille Convention (ratified 2012-12-31, effective 2013-03-31); apostilles are issued by the Batllia d’Andorra (courts). Notarized powers of attorney (poders notarials) are also common.
• Address: Conduit universal policy: lease agreement (no time bound) OR utility bill OR bank statement, with utility/bank documents dated within 90 days. Same evidence satisfies both registered-address and operating-address checks. Andorra has no standard national utility provider; bills may come from FEDA (electricity) or Andorra Telecom. Documents may be in Catalan, Spanish, or French.
• Good Standing: The Registre de Societats Mercantils issues a Certificat de societat mercantil andorrana confirming active registration status, available via the e-tramits.ad portal (fee: €17.15 standard; €24.66 for duplicate targeta / registration certificate; processing ~10 minutes online). The certificate confirms company name, registration number, current status (active, in liquidation, or dissolved), and current legal representatives. Andorra is not a subsumed-by-extract jurisdiction; a dedicated status certificate exists and is distinct from the inscripció extract.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

• Non-resident foreign persons or entities acquiring more than 10% of the share capital of an Andorran company require prior governmental authorization under Llei 10/2012, del 21 de juny, d’inversió estrangera al Principat d’Andorra. This applies at incorporation and to all subsequent transfers. Budget 3–6 weeks for the foreign investment authorization process.
• The Registre de Societats Mercantils is not publicly searchable online. Extracts and certificates can be requested via the e-tramits.ad portal with a digital certificate (NIA required) or through an authorized Andorran lawyer or economist acting as agent (3–5 business days; fees from €17.15).
• Andorra signed the OECD Common Reporting Standard (CRS/AEOI) and exchanges tax information automatically. The country has no banking secrecy for CRS purposes.
• The official language for company documents is Catalan. In practice, supporting documents and professional communications may also appear in Spanish or French. Request Catalan originals for OCR matching; Spanish or French equivalents may be accepted but should be flagged for review.
• As of 2026, Andorra is in EU Association Agreement negotiations (Acord d’associació AD-EU); this may eventually align certain corporate and AML requirements with EU standards, but no EU company law directives are currently in force.
• A 2026 Andorran law approved the removal of approximately 2,500 inactive companies from the Registre de Societats Mercantils (reported May 2026). Verify active status via certificat de societat mercantil before relying on older registry extracts.
• Andorra’s Apostille Convention accession (effective 2013-03-31) means notarized company documents can be apostilled for international use by the Batllia d’Andorra (courts).