Launching an e-commerce business from Andorra: key points
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The short answer
For e-commerce, the regime is: a licence or authorisation specific to the activity. The decisive points are customs and VAT for delivering to France, the legal form (SL or SLU) and the steps specific to the activity. A company created by a non-resident first goes through the foreign investment authorisation.
At a glance
| Criterion | Value |
|---|---|
| Regime | Licence or authorisation specific to the activity |
| Common form | SL or SLU |
| Point of vigilance | Customs and VAT for delivering to France |
| Minimum capital of an SL | 3,000 €verified on 09/10/2026 |
| Corporate income tax | 10 %verified on 09/10/2026 |
Who it is for
Creators of online brands, resellers, dropshippers and shops selling mountain products or gastronomy who want to deliver across Europe.
What to know before you start
- Delivering from Andorra to France crosses a customs border: duties, import VAT and formalities apply depending on the product and its value.
- Your stock can stay in Andorra or be placed with a European logistics provider: the option changes the customs and VAT treatment.
- Andorran IGI and EU VAT are not calculated in the same way: the VAT of the customer's country may apply depending on the distance-selling thresholds.
- Product returns are a separate customs issue: plan for them from the moment you design your terms of sale.
- Marketplaces and payment platforms ask for precise business and address documents.
The steps specific to this activity
- Define where the product is stored and shipped from.
- Register for IGI and obtain the commercial licence if one is required.
- Have the customs and VAT set-up confirmed by a specialist before launching.
Before these steps, a company created by a non-resident goes through the foreign investment authorisation: decision within 2 monthsverified on 09/10/2026, silence meaning refusal. See the incorporation steps.
The cost of an employee
If you hire, the employer contribution to CASS is 15.5 %verified on 09/10/2026 of gross salary. Simulate your real cost:
Calculate the cost of an employee
Going further
Figures common to every activity
| Topic | Benchmark |
|---|---|
| Corporate income tax | 10 %verified on 09/10/2026 |
| IGI | General rate of 4.5 %verified on 09/10/2026; below 40,000 €verified on 09/10/2026 of turnover, you are not considered a business operator |
| Minimum capital of an SL | 3,000 €verified on 09/10/2026 |
| Employee at the legal minimum | 1,568.66 €verified on 09/10/2026 gross + 15.5 %verified on 09/10/2026 employer contribution |
| Foreign investment authorisation | Decision within 2 monthsverified on 09/10/2026, silence = refusal |
| Annual accounts | Drawn up within 6 monthsverified on 12/10/2026, filed within 1 monthsverified on 12/10/2026 after approval |
Which residency to support this activity
Depending on your situation: self-employed residency (stake above 34 %verified on 12/10/2026 in the company and effective management), professional with international projection if the clients are abroad, or the programme for foreign entrepreneurs. The timeline is detailed in the incorporation steps.
Before you launch
Have the regime of your activity confirmed (free, municipal or government licence, qualified profession), along with the premises and the budget: see domiciliation and the cost simulator.
Work out your own case
Free simulators, built on the official values of this page.
Frequently asked questions
Can you sell online from Andorra to France?
Yes, but delivery crosses a customs border: duties, VAT and formalities apply depending on the products.
Does IGI replace VAT?
No: IGI is the Andorran tax. Sales to European customers may be subject to the VAT of the country of delivery.
Is a licence needed?
A commercial licence may be required depending on the activity and the parish. Find out before you open.
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.