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Andorra

Andorra

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

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Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

Yes.

If there is no current requirement, is there any anticipated change to that position?

Not applicable, requirement is already in place.

Is an invoice compliant with the VAT/GST law in the customer's country required?

Yes.

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No, the business customer must self-assess for VAT in its VAT return on a reverse charge basis.

If there is no current requirement, is there any anticipated change to that position?

No.

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

No, the customer pays the full price to the supplier, and self-assesses for VAT on this price in its VAT return.

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement:

When did/will that requirement come into effect?

1 January 2013

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

40,000 Euros (EUR)
(Amount stated exclusive of VAT)

Is simplified or standard registration required?

Standard

Does the requirement apply to all e-services?

Yes.

Contacts

Natalia Pastor Caballero
Partner, Tax VAT
T +34 914 56 34 92
E npastor@kpmg.es

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