---
title: "France–Andorra VAT: invoicing without intra-Community VAT"
url: https://andorrefiscal.fr/en/business/vat-france-andorra
description: "Invoicing between France and Andorra: no intra-Community VAT, NRT, reverse charge, exports, IGI on imports, private clients."
updated: 2026-10-11
language: en
publisher: Andorre Fiscal (https://andorrefiscal.fr)
---

# Invoicing between France and Andorra: VAT, IGI and invoice details

> Markdown version of the page https://andorrefiscal.fr/en/business/vat-france-andorra (Andorre Fiscal), up to date as of 11 October 2026. To cite this page, use its address: https://andorrefiscal.fr/en/business/vat-france-andorra

Between France and Andorra, there is no intra-Community VAT: Andorra is not a member of the European Union, and its businesses have an NRT, not a European VAT number. Between businesses, a service is invoiced without tax and the client accounts for French VAT or Andorran IGI under the reverse charge; goods are exempt on export and taxed on import. Here are the four typical cases, with the details to include on the invoice.

By [the Andorre Fiscal editorial team](https://andorrefiscal.fr/en/about#redaction) · Verified on 11 October 2026 · [12 official sources](https://andorrefiscal.fr/en/business/vat-france-andorra#sources)

- **NRT** the Andorran tax identifier, instead of a VAT number
- **4.5%** IGI at the general rate, accounted for under the reverse charge by the Andorran business client
- **1991** abolition of customs duties between Andorra and the EU on industrial products
- **1 January 2027** VAT moves from the CGI to the Code of Taxes on Goods and Services

## Key points

- Andorra is not a member of the European Union: its businesses have no intra-Community VAT number, but an NRT, made up of a letter, six digits and a check letter.
- As a general rule, a French business invoices a service to an Andorran business client without French VAT (Article 259 of the CGI); the Andorran client declares the IGI itself (Llei 11/2012, art. 52).
- In the other direction, an Andorran company invoices a French business client without IGI (Llei 11/2012, art. 43); the French client accounts for the VAT under the reverse charge (Article 283 of the CGI).
- For a French private individual, French VAT is due on electronic services and, in principle, on the other services they use in France; the Andorran company can declare it through the non-Union One-Stop Shop.
- Goods shipped from France to Andorra are exempt from VAT on export (Article 262 of the CGI) and bear IGI on import into Andorra; the customs union abolishes customs duties on industrial products, not IGI.

## Why there is no intra-Community VAT with Andorra

Because Andorra is not a member of the European Union: see [Andorra and the European Union](https://andorrefiscal.fr/en/living-in-andorra/andorra-at-a-glance#euro-ue). The intra-Community VAT number, which can be checked with the European VIES tool, is an EU VAT number: it does not concern Andorra. An Andorran business is identified by its [NRT](https://andorrefiscal.fr/en/glossary#nrt).

Andorra applies its own consumption tax, [IGI](https://andorrefiscal.fr/en/glossary#igi), at a general rate of **4.5%** (Llei 11/2012, art. 57); its other rates are detailed in our guide [VAT in Andorra (IGI)](https://andorrefiscal.fr/en/tax/andorra-vat-igi). Between the two countries, each invoice therefore follows the rules for trade with a third country: French VAT on one side, IGI on the other.

Two texts do not change this logic. The 1990 [customs union](https://andorrefiscal.fr/en/glossary#union-douaniere) covers products in chapters 25 to 97 of the Harmonised System, i.e. industrial products, and provides for the abolition of customs duties between Andorra and the Community from 1 January 1991 (art. 2 and 6); it does not do away with the taxation of imports. The [France–Andorra tax treaty](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty), for its part, covers only income taxes (art. 2).

> **Common misconception**
>
> “An Andorran business can provide an intra-Community VAT number.”
>
> **In fact.** As Andorra is not a member of the Union, its businesses do not have one. Their identifier is the NRT, to be shown on your invoices; it cannot be checked in VIES.

## The NRT, the Andorran tax identifier

The NRT (número de registre tributari) is the identifier that every person or business must obtain for their transactions subject to Andorran tax. According to the information sheet published by the OECD for Andorra, it consists of a letter, six digits and a check letter; the first letter indicates the type of holder:

**Structure of the NRT**

| Holder | NRT format |
| --- | --- |
| Public limited company (SA) | A-123456-Z |
| Private limited company (SL) | L-123456-Z |
| Resident individual | F-123456-Z |
| Non-resident individual or entity | E-123456-Z |

Source: OECD, information sheet “Andorra – Information on Tax Identification Numbers”. Digits and final letter given as examples; for an individual, the NRT uses their administrative identification number (NIA).

A business applies to the Andorran tax authority for its NRT, which the authority shows on a tax identification card: see [obtaining the NRT of an Andorran company](https://andorrefiscal.fr/en/business/set-up-a-company#nrt-commerce-cass). As there is no European register, ask your Andorran client or supplier for it and show it on your invoices.

## The four invoicing cases at a glance

Between businesses, the rule is symmetrical: the invoice is issued without tax and the client declares the tax of its own country. For a private individual or for goods, other rules apply.

**Invoicing between France and Andorra: the four cases**

| Case | Tax charged | Who declares the tax | Legal texts |
| --- | --- | --- | --- |
| French company → Andorran business (service) | None | The client (IGI) | CGI, art. 259; Llei 11/2012, art. 52 |
| Andorran company → French business (service) | None | The client (VAT) | Llei 11/2012, art. 43; CGI, art. 283 |
| Andorran company → French private individual (service) | French VAT, in most cases | The Andorran company | CGI, art. 259 C and 259 D |
| Goods from France to Andorra | No VAT | The importer (IGI) | CGI, art. 262; Llei 11/2012, art. 46 |

Rules in force at 11 October 2026. The exceptions (immovable property, transport, events, services supplied on the spot) are set out below.

## Case 1: a French business invoices an Andorran business client

No French VAT. For a client who is a taxable person, a service is, as a general rule, taxable in France only if the client has its place of business, the establishment receiving the service or, failing that, its domicile there (CGI, art. 259, 1°). A client established in Andorra is therefore invoiced exclusive of tax, subject to the exceptions in Article 259 A, such as services connected with immovable property located in France.

On the Andorran side, the service is treated as supplied in Andorra, since the client is established there (Llei 11/2012, art. 43.1). As the provider is not established in Andorra, it is the Andorran business client who becomes liable for the IGI and declares it itself (art. 52.1): you have no IGI to invoice.

The texts we have read do not prescribe any wording for a service whose place of supply is outside France. To avoid any ambiguity, state your client’s NRT and the reason for the absence of VAT, for example “Service not subject to French VAT, Article 259, 1° of the CGI”. A self-employed person who moves to Andorra while keeping their clients will find their pathway in the guide [freelancing in Andorra with French clients](https://andorrefiscal.fr/en/profiles/freelancer#clients-francais).

### And what if the Andorran client is a private individual?

The rule changes. The services listed in Article 259 B of the CGI (consulting, advertising, data processing, electronic services, among others) are not treated as supplied in France when they are supplied to a private individual established outside the Union: no French VAT. The other services of a provider established in France remain subject to French VAT (art. 259, 2°). On the Andorran side, electronic services supplied to a private individual residing in Andorra are treated as supplied there (Llei 11/2012, art. 44.4): the IGI is then payable by the provider, who must appoint a representative resident in Andorra (art. 76).

## Case 2: an Andorran company invoices a French business client

No IGI. A service supplied to a business established outside Andorra is not treated as supplied in Andorra (Llei 11/2012, art. 43.1), except under special rules: immovable property located in Andorra, passenger transport, admission to an event held there (art. 44).

In France, the service is taxable, since the client is established there (CGI, art. 259, 1°), and it is the client who pays the VAT, as the provider is not established in France (art. 283, 2): the client accounts for it under the reverse charge. The “Autoliquidation” (reverse charge) mention, provided for by French law when the client is liable for the tax (CGI, Annex II, art. 242 nonies A), alerts the client to this.

The invoice itself follows the Andorran invoicing regulation: full invoice, NRT, client identifier and the article justifying the absence of IGI (see [the invoice details](https://andorrefiscal.fr/en/business/vat-france-andorra#mentions) below). This is the case of entrepreneurs who leave with their clients: see also [relocating your company to Andorra](https://andorrefiscal.fr/en/business/moving-your-business-from-france#clients).

## Case 3: an Andorran company invoices a French private individual

In most cases, it is French VAT that applies, not IGI. In Andorra, a list of services is not treated as supplied in Andorra when the client is a private individual residing outside Andorra, unless they are actually used in Andorra (Llei 11/2012, art. 43.2). It includes, among others:

- copyright, licences and other intellectual property rights; advertising;
- consulting, auditing, engineering, studies, services of lawyers and chartered accountants, and similar services;
- data processing, supply of information, translations;
- electronic, telecommunications, radio broadcasting and television services.

In France, electronic, telecommunications and broadcasting services supplied to a private individual established in France are taxable there (CGI, art. 259 D). Other services supplied by a provider established outside the Union to a private individual in the Union are also deemed to be supplied in France when they are used or enjoyed there (art. 259 C), excluding services linked to a specific place, such as accommodation or a meal in Andorra (art. 259 A).

French VAT is then payable by the Andorran company. A business established outside the Union can register for the **non-Union One-Stop Shop** in the Member State of its choice, which allocates it a number reserved for this scheme, in order to declare there the VAT due on its services to European private individuals. For distance sales of goods, the IOSS in principle requires an intermediary established in the Union. The details are in our guide [e-commerce in Andorra](https://andorrefiscal.fr/en/business/online-business#tva-ue).

> **Caution: A risk of double taxation**
>
> For a service that is not on the Andorran list, IGI remains due in Andorra (art. 43.1), while France may also claim its VAT if the service is used there. Have this case checked before setting your prices.

> **Common misconception**
>
> “A service sold from Andorra to a French private individual bears only 4.5% IGI.”
>
> **In fact.** For electronic services and, in principle, for other services used in France, it is French VAT that is due, at the French rate, and not IGI. Services linked to a place in Andorra, such as accommodation or a meal, follow other rules.

## Case 4: selling goods from France to Andorra

The sale is exempt from French VAT, whether the goods are dispatched by the seller or, except for the equipping of means of transport for private use, by a buyer not established in France (CGI, art. 262, I). The exemption requires proof that the goods have actually left: according to the tax authorities, through the electronic certification of the export declaration or, failing that, through the other accepted evidence (BOFiP, BOI-TVA-CHAMP-30-30-10-20, § 25).

On entry into Andorra, the goods bear IGI on import, which becomes payable at the same time as customs duties, even when these are not due (Llei 11/2012, art. 12 and 46). The importer, usually the buyer, is liable for it (art. 53). For industrial products covered by the customs union, no customs duty is added.

In the other direction, a sale of goods shipped out of Andorra is exempt from IGI (art. 14), and the importer established in the Union generally pays import VAT. The IGI rates applicable to goods are given in our guide [IGI rates](https://andorrefiscal.fr/en/tax/andorra-vat-igi#taux).

## The details to include on the invoice

A company established in Andorra issues a **full invoice** whenever its client is a business, or the transaction is exempt or not treated as supplied in Andorra (regulation of 24 July 2024, art. 4). It includes, in particular (art. 7 and 10):

- a number, in a continuous series, and the date of issue;
- the name or company name and the address of the issuer and of the client;
- the **NRT** of the issuer and that of the client, or the tax identifier assigned by the client’s country, for example a French VAT number;
- the description of the transaction, the tax base, the rate, the amount of IGI and the total;
- where there is no IGI, the **article justifying the absence of taxation**, for example Article 43 of Llei 11/2012 for a service to a French business;
- wording **in Catalan**; amounts may be expressed in any currency.

An invoice issued from France for an export of goods bears the reference to the exemption, for example “VAT exemption, Article 262 I of the CGI”, or a statement indicating that the transaction benefits from it (CGI, Annex II, art. 242 nonies A, 12°).

> **Good to know: On 1 January 2027, VAT changes code**
>
> The VAT rules move from the French General Tax Code to Book II of the Code of Taxes on Goods and Services (CIBS) on 1 January 2027; until 31 December 2026, they remain in the CGI. According to the tax authorities, references to the CGI in invoice details remain possible until 30 June 2028, and concordance tables are published on Légifrance (BOFiP, BOI-RES-TVA-000253).

Record-keeping and the IGI returns of the Andorran company are detailed in our guide [IGI returns and accounting](https://andorrefiscal.fr/en/business/accounting-and-filings#igi).

## E-invoicing: what changes with Andorra

The French e-invoicing reform does not concern foreign businesses without a permanent establishment in France, the tax authorities state: an Andorran company does not have to issue its invoices through an approved platform.

When it invoices a business identified for VAT in France, it is that client, as the person liable for the tax, who transmits the transaction data to the tax authorities (e-reporting). The Andorran company may itself be subject to e-reporting when it is liable for French VAT, in particular for transactions with private individuals: from 1 September 2026 if it is a large or intermediate-sized enterprise, from 1 September 2027 for an SME, a very small business or a micro-enterprise. The cases covered are specified by the French tax authorities on their page dedicated to foreign businesses.

## Frequently asked questions

### What is the VAT number of an Andorran business?

It has no intra-Community VAT number, as Andorra is not a member of the European Union. Its tax identifier is the NRT: a letter, six digits and a check letter, the first letter being A for an SA and L for an SL. It cannot be checked in the European VIES system.

[Read: Obtaining an NRT](https://andorrefiscal.fr/en/business/set-up-a-company#nrt-commerce-cass)

### Do you need to charge VAT to an Andorran client?

Not to a business client: a service supplied to a business established in Andorra is not subject to French VAT, and it is the client who declares the IGI. For a private individual resident in Andorra, consulting, advertising, data processing or electronic services, among others, are not taxable in France; other services supplied from France remain taxable. Electronic services sold to this individual are, on the other hand, subject to IGI in Andorra, and goods shipped there are exempt from VAT on export.

### Does an Andorran company have to charge IGI to a French client?

Not if the client is a business: the service is not treated as supplied in Andorra, and the client accounts for French VAT under the reverse charge. For a private individual, IGI does not apply to the services listed by law (consulting, advertising, electronic services, translations, among others); it applies to the others. Special rules cover immovable property, transport and events in Andorra.

[Read: VAT in Andorra (IGI) › Businesses: charging, deducting and declaring IGI](https://andorrefiscal.fr/en/tax/andorra-vat-igi#entreprises)

### Does a French private individual pay VAT on an Andorran service?

In most cases, yes: electronic services and, in principle, the other services they use in France are taxable there when the provider is established outside the Union. It is up to the Andorran provider to declare this VAT, for example through the non-Union One-Stop Shop. Accommodation or a meal in Andorra follows other rules.

[Read: E-commerce and online businesses › EU VAT: business clients, private individuals and sales of goods](https://andorrefiscal.fr/en/business/online-business#tva-ue)

### Can you recover IGI paid in Andorra?

The law provides for a refund for businesses not established in Andorra, subject to conditions: appointing a representative resident in Andorra, claiming at least €220 for the past quarter or year, and reciprocity on the part of the State of establishment towards Andorran businesses. We have not found any text confirming this reciprocity for France: ask the Andorran authorities.

### Does mandatory e-invoicing apply in dealings with Andorra?

Not to an Andorran company: the French reform does not concern foreign businesses without a permanent establishment in France. When it invoices a business identified for VAT in France, it is that client who transmits the transaction data to the tax authorities (e-reporting).

### In what language should you issue an invoice from Andorra?

In Catalan: the Andorran invoicing regulation requires it of businesses established in Andorra, in application of the 2024 law on the official language. Amounts may be expressed in any currency.

## Sources

1. [Llei 11/2012 on the general indirect tax (IGI), consolidated version](https://www.portaljuridicandorra.ad/L2012011) — Imports (art. 12 and 46), exports (art. 14), place of supply of services (art. 43 and 44), rate (art. 57), persons liable (art. 52 and 53), refunds to non-established businesses (art. 73), invoices (art. 76).
2. [Regulation of 24 July 2024 on invoicing obligations, consolidated version](https://www.portaljuridicandorra.ad/R20240724A) — Full invoice (art. 4), details including the NRT and the provision justifying the absence of IGI (art. 7), currency and Catalan language (art. 10).
3. [OECD: Andorra, tax identification numbers](https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/andorra-tin.pdf) — Structure of the NRT according to the holder, tax identification card.
4. [Your Europe (European Union): cross-border VAT](https://europa.eu/youreurope/business/finance-and-tax/vat/cross-border-vat/index_en.htm) — Checking EU VAT numbers (VIES); VAT due on the import of goods bought outside the Union.
5. [France–Andorra tax treaty, consolidated version with the multilateral instrument (impots.gouv.fr)](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/andorre/version-consolidee-de-la-convention-avec-andorre-modifiee-par-la-convention-multilaterale.pdf) — Taxes covered: income taxes only (art. 2).
6. [French General Tax Code, VAT chapter (Légifrance)](https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006147022/) — Articles 259 to 259 D (place of supply of services), 262 (exports) and 283 (reverse charge), in the version in force until 31 December 2026.
7. [French General Tax Code, Annex II, Article 242 nonies A (Légifrance)](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000050811276) — Invoice details: reference to the exemption, the “Autoliquidation” (reverse charge) mention.
8. [BOFiP, BOI-RES-TVA-000253 of 7 October 2026](https://bofip.impots.gouv.fr/bofip/14901-PGP.html) — Transfer of VAT to the CIBS on 1 January 2027; references to the CGI on invoices accepted until 30 June 2028.
9. [BOFiP, BOI-TVA-CHAMP-30-30-10-20 of 11 February 2026](https://bofip.impots.gouv.fr/bofip/1545-PGP.html/identifiant=BOI-TVA-CHAMP-30-30-10-20-20260211) — Exports: proof that the goods have left (§ 25).
10. [EEC–Andorra agreement of 28 June 1990 (EUR-Lex)](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:21990A1231(02)) — Customs union for chapters 25 to 97 of the Harmonised System; abolition of customs duties on 1 January 1991 (art. 2 and 6).
11. [European Commission: registering for the One-Stop Shop (OSS)](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop/register-oss_en) — Non-Union One-Stop Shop for services; intermediary required for the IOSS, save for exceptions.
12. [impots.gouv.fr: e-reporting for foreign businesses without a permanent establishment in France](https://www.impots.gouv.fr/international-professionnel/le-reporting-pour-les-entreprises-etrangeres-sans-etablissement-stable) — E-invoicing not applicable; e-reporting by the client or by the provider liable for the tax; timetable.

Consolidated texts on the Portal jurídic d’Andorra have no official value: only the version published in the BOPA is authentic. [How we verify](https://andorrefiscal.fr/en/methodology).

**General information, not advice.** This guide sets out the rules in force on 11 October 2026, based on official texts. It is no substitute for a professional review of your situation (lawyer, tax adviser, gestoria). Spotted an error or a change? [Write to us](https://andorrefiscal.fr/en/contact).

## Further reading

- [VAT in Andorra (IGI)](https://andorrefiscal.fr/en/tax/andorra-vat-igi): Standard rate and special rates
- [E-commerce and online businesses](https://andorrefiscal.fr/en/business/online-business): Online shop, SaaS, remote consulting
- [Freelancer, consultant](https://andorrefiscal.fr/en/profiles/freelancer): Clients in France or elsewhere
- [Relocating your company](https://andorrefiscal.fr/en/business/moving-your-business-from-france): From France: steps and risks
- [Accounting and obligations](https://andorrefiscal.fr/en/business/accounting-and-filings): Returns, calendar, gestoria
- [France–Andorra tax treaty](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty): Who taxes what, since 2013