Andorra
Vat Registration Thresholds No threshold; mandatory registration for all businesses performing taxable supplies
Vat Rates Standard rate of 4.5% with reduced rates for some goods (e.g., 1% for food).
Vat Registration Process Registration through the Andorran tax office. Businesses must complete online forms and submit relevant documents.
Taxable Transactions Sale of goods, services, and digital products, including international services.
Registration Exceptions Certain small businesses with very low turnover may not be required to register for VAT.
Vat Filing Frequency VAT returns are filed quarterly, but businesses with high turnover may be required to file monthly.
Intra Community Transactions Andorra does not belong to the EU, but applies VAT to cross-border sales to the EU.
Exemption Schemes No specific small business exemption; all taxable businesses must register.