Gestoria and accounting in Andorra: obligations and the role of the gestor
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The short answer
A gestoria (administrative and accounting firm) handles the administrative, accounting, tax and social formalities of businesses and individuals. Andorran companies have regular accounting and filing obligations, which the gestor keeps up to date.
Role of a gestoria
- Accounting: keeping the books, annual accounts.
- Taxation: corporate income tax (10 %verified on 09/10/2026), IGI (4.5 %verified on 09/10/2026).
- Social: payroll, social security filings.
- Administrative: day-to-day formalities, dealings with the authorities.
Choosing your contact
| Question | Why |
|---|---|
| Does he or she speak French? | To avoid misunderstandings on technical subjects |
| Do they know French taxation? | Essential for a French director |
| Fees | Fixed fee or time spent, in writing |
| Liability | Professional insurance |
To find a professional, see lawyers and gestorias.
The legal obligations of a company
Under the companies law (consolidated text of 2014), an SL or an SA must each year:
| Obligation | Rule |
|---|---|
| Annual accounts | Balance sheet, income statement, statement of changes in equity, cash flow statement and notes, giving a true and fair view |
| Drawing up and signing | By the directors, within 6 monthsverified on 12/10/2026 after the end of the financial year |
| General meeting | Within 6 monthsverified on 12/10/2026 after the start of the new financial year, to approve the accounts and allocate the result |
| Filing with the companies registry | Within 1 monthsverified on 12/10/2026 after approval, with the certificates of the resolutions and the audit report where applicable |
| Failure to file | Noted in the registry and made public by it |
An audit is not mandatory for everyone
The accounts must be audited by a statutory auditor if, for two consecutive financial years, at least two of these criteria are exceeded: total assets above 3,600,000 €verified on 12/10/2026, turnover above 6,000,000 €verified on 12/10/2026, more than 25 employeesverified on 12/10/2026 employees. A small business is therefore generally not concerned.
Distributing dividends: the legal limit
The meeting that approves the accounts may decide on a distribution only out of the positive result for the year or freely available reserves, once the reserves required by law or the articles have been set up, and provided that equity does not fall below the share capital. See dividends of an Andorran company.
What a gestor does in practice
- Keeping the accounts according to the Andorran chart of accounts.
- Preparing the annual accounts and the meeting file.
- Filing the accounts with the registry on time.
- Corporate income tax return, IGI, social contributions: see corporate income tax.
- Monitoring the register of beneficial owners.
A company left "dormant" without accounting or filing of accounts is exposed to public notices in the registry: it is a risk, not a saving.
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Frequently asked questions
What is the difference between a lawyer and a gestor?
The lawyer advises and represents you legally, the gestor handles administration, accounting and filings. Many cases call on both.
What tasks does a gestor perform?
Accounting, corporate income tax, IGI, payroll, social security registration, residency formalities depending on the firm.
How do you choose a gestoria?
Clear fees, language, references, experience with foreign clients, responsiveness. Ask for a written quote.
Within what time limit must the accounts be filed with the registry?
Within 1 months of their approval by the general meeting.
When is an audit mandatory?
If, for two consecutive financial years, two criteria are exceeded among assets above 3,600,000 €, turnover above 6,000,000 € and more than 25 employees employees.
Going further
Official sources
This information is general and is not personalised legal, tax or financial advice. It is verified as of the date shown and may change.