Andorra

Andorra

Explore the requirements and rules that apply to electronically supplied services in Andorra.

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Sant joan de caselles andorra

Registration requirements and timing

For B2B; Is a non-resident vendor, without permanent establishment, selling cross-border electronically supplied services to a B2B customer located in your jurisdiction required to register for and charge VAT/GST?

No, reverse charge applies.

 

For B2C; Is a non-resident vendor, without permanent establishment, selling cross-border electronically supplied services to a B2C customer located in your jurisdiction required to register for and charge VAT/GST? 

It is optional, one can apply the MOSS scheme

 

If there is not a requirement to register B2B , is there either

  • a scheduled introduction of such a requirement,
  • a draft legislative proposal to introduce such a requirement,
  • a general proposal or review by the authorities of whether to introduce such a requirement. If yes, please specify

None of the listed.

 

If there is not a requirement to register B2C , is there either

  • a scheduled introduction of such a requirement,
  • a draft legislative proposal to introduce such a requirement,
  • a general proposal or review by the authorities of whether to introduce such a requirement. If yes, please specify

It is optional, one can apply the MOSS scheme.

 

Non- EU Suppliers: If your country requires non-resident sellers of e-services to register for VAT/GST, when did/will those rules come into effect?

01/01/2013

 

EU Suppliers; If your country requires non-resident sellers of e-services to register for VAT/GST, when did/will those rules come into effect?

01/01/2013

 

If there is no requirement to register , are electronically supplied services by a non-resident vendor subject to a VAT withholding mechanism by the customer (e.g., Russia on B2B supplies and Colombia on B2C supplies)

No

 

Where the services are supplied through an interface or a portal such as a marketplace for applications (e.g. Google Play or the App Store), is the originator of the content or the interface/portal responsible for registering for and remitting the VAT/GST on those services?

The supplier

It would be necessary to determine who the supplier of the services is. If according to the contract existing between the interface or the portal and the originator of the contract, the former one is rendering the services in name and on behalf of the latter, it will be the later obliged to register and charge VAT on the services.

 

Thresholds, specific registration and other compliance requirements

What is the applicable registration threshold, in local currency, for electronically supplied services by a non-resident vendor (if any)?

40,000 (VAT excluded)

 

If there is a registration threshold, what is the periodical limit (e.g. annual, quarterly, monthly etc.)?

Yearly

 

If registration is required, is it a simplified registration (collection of output tax only), or a standard registration (collection, input tax credits, etc.)?

B2B- No registration required
B2C- Standard registration

In case of B2B, there will be no obligation to register as the reverse charge mechanism is applicable (the recipient of the operation is the taxpayer). For B2C sales, standard registration applies

 

Is a non-resident vendor, registered for VAT/GST purposes because of cross border sales of services, required to issue a VAT/GST compliant invoice? (complying with the VAT/GST invoicing requirements in the country of consumption, rather than supplier’s country)

Yes

Scope of what is taxed

Does the requirement to register apply only to B2C transactions, or to both B2C and B2B transactions?

B2C

 

Do the requirements apply to all services provided electronically?

Yes

 

Do the requirements apply to digital streaming of content (audio, image, video)?

Yes

 

Do the requirements apply to digitally supplied software and apps?

Yes

 

Do the requirements apply to cloud storage?

Yes

 

Do the requirements apply to internet based voice communication services e.g. VoIP?

Yes

 

Do the requirements apply to telecom services?

Yes

 

Do the requirements apply to digital streaming of content?

Yes

 

Do the requirements apply to broadcasting services?

Yes

 

Do the requirements apply to any services NOT mentioned in the previous sections? If so which ones?

Distance maintenance of software and equipment provided electronically as well as online education.
 

Contacts

Montserrat Montoya Garcia
Director
T +34932532932
E montserratmontoya@kpmg.es
 

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