The General Indirect Tax is an indirect tax that is levied:

  • Deliveries of goods and services rendered in Andorran territory by businessmen or professionals for consideration, on a regular or occasional basis, in the course of their economic activity;
  • Importing goods.

Natural or legal persons who carry out economic activities are not considered business owner with respect to this tax (except if they expressly express their wish to be so) when they make deliveries of goods and services that do not exceed the annual amount of 40,000 euros.

The general tax rate is 4.5%.

The taxpayers must present the tax settlement periodically based on the annual turnover for the set of activities carried out the previous year.

  • Annual turnover of less than 250,000 euros, biannual presentation: July and January;
  • Annual turnover of less than 3,600,000 euros, quarterly presentation: April, July, October and January;
  • In other cases, monthly presentation.