Andorra (Peppol): Overview

In Andorra, electronic invoicing is governed by the national invoicing regulations (Decret 296/2024) and tax legislation under the Impost General Indirecte (IGI).

The country implemented a phased B2G mandate requiring public administrations to receive structured electronic invoices. Under this framework, central public administration entities became legally required to accept and process electronic invoices starting January 1, 2025.

The mandate extends to local communes, municipal bodies, and other public-sector entities through January 1, 2026.

While the obligation to receive e-invoices falls strictly on the public sector, suppliers delivering to these entities must issue structured electronic invoices through the designated framework.

Conversely, for B2B and B2C transactions, e-invoicing remains entirely voluntary. Private entities can issue and receive electronic invoices provided there is mutual consent between both trading parties, and no legal roadmap currently mandates general B2B e-invoicing.

Regarding technical specifications, suppliers submitting electronic invoices to Andorran public authorities can utilize the government’s central invoicing submission portal (Portal de factures) or transmit them directly via certified Access Points on the Peppol network. The officially recommended and accepted structured invoice formats follow European standards, notably UBL 2.1 and Peppol BIS Billing 3.0. Additionally, electronic invoices submitted must guarantee origin authenticity and content integrity through valid digital signatures or EDI connections, and records must be securely archived for a minimum of three to six years depending on general tax and accounting regulations.

Description

Suppliers submitting electronic invoices to Andorran public authorities can utilize the government’s central invoicing submission portal (Portal de factures) or transmit them directly via certified Access Points on the Peppol network.

Under Decret 296/2024, user authentication for submission through the national portal requires a qualified electronic certificate issued by Andorra’s Trust Service Provider (Oficina de Serveis de Confiança Electronica del Principat d'Andorra — OSCEPA) or an equivalent recognized e-ID mechanism.

The officially recommended and accepted structured invoice formats align with European interoperability standards (EN-16931), specifically supporting UBL 2.1, CII (Cross Industry Invoice), and Peppol BIS Billing 3.0.

E-invoices must be securely archived for a minimum legal retention period of three to six years, with remote storage permitted within the EU/EEA provided audit accessibility is guaranteed.

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