Document format and locale facts for Andorra

Why these defaults?

The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.

Recorded official or regional-official language tags: ca.

Selected national claims reviewed

Document vocabulary and checks

Andorra's complete/simplified/ticket particulars, current private and government electronic-invoice boundary, three-year general tax-prescription basis and separate six-year company-record period are reviewed. Technical portal exchange, identifier validation, special regimes and transaction-specific IGI treatment remain external checks.

Evidence snapshot: 6 official sources · last reviewed 2026-07-19. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: IGI. Business identifier labels: NRT.

• Required when applicable: For an Andorran complete invoice used to support an IGI deduction, the Government guidance lists the number and series, issue date, different transaction date when applicable, full issuer and recipient names and addresses, both tax-registration or foreign identification numbers, transaction description, taxable base, rate, IGI amount, total, and the legal basis for non-taxation when applicable. Simplified invoices and tickets have reduced field sets.Evidence AD_GOV_INVOICE_FIELDS · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: Andorra's current consolidated invoicing regulation permits private-sector electronic invoicing with recipient acceptance and authenticity/integrity safeguards, while government suppliers use the government portal. This browser document is not submitted through that portal and does not by itself satisfy a regulated exchange workflow.Evidence AD_PORTAL_INVOICE_REG_2024, AD_GOV_EINVOICE_REGULATION · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Required when applicable: IGI invoices are retained through the applicable tax-prescription period, whose general period is three years. Companies separately retain accounting records and supporting documents for six years after approval of the accounts; use the longer six-year business-record period without mislabelling it as the tax-prescription period.Evidence AD_PORTAL_TAX_BASES, AD_PORTAL_IGI, AD_PORTAL_COMPANY_RETENTION · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only

Identifier format guidance: See the relevant authority.