Setting up an import-export or trading company in Andorra
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- La rédaction
The short answer
For import-export and trading, the regime is: a licence or authorisation specific to the activity. The decisive points are: customs, banking and compliance, the legal form (SL or SA) and the steps specific to the activity. A company set up by a non-resident first goes through foreign investment authorisation.
At a glance
| Criterion | Value |
|---|---|
| Regime | Licence or authorisation specific to the activity |
| Common form | SL or SA |
| Point to watch | Customs, banking and compliance |
| 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
Traders, importers, exporters, commodity brokers and trading companies.
What to know before getting started
- Andorran customs and the customs union with the EU have particularities: each flow must be analysed.
- The bank closely examines the origin of funds and counterparties: prepare a complete compliance file.
- Substance is essential: a company without real activity is a tax and banking risk.
- Contracts of sale and transport must specify the Incoterms and customs responsibility.
- International sanctions require counterparties to be screened.
The steps specific to this activity
- Map the flows of goods.
- Incorporate the company and open a compliant account.
- Put counterparty checks in place.
Before these steps, a company set up by a non-resident goes through 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 the CASS is 15.5 %verified on 09/10/2026 of gross salary. Simulate your real cost:
Calculate the cost of an employee
Going further
The 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 carry 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 an international profile if clients are abroad, or the programme for foreign entrepreneurs. The timeline is detailed in the incorporation steps.
Before launching
Have the regime of your activity checked (free, municipal or government licence, regulated profession), along with the premises and the budget: see registered office and the cost simulator.
Work out your own case
Free simulators, built on the official values of this page.
Frequently asked questions
Can an Andorran company import?
Yes, with the customs formalities applicable to the flows and products.
Is the bank demanding?
Yes. The origin of funds and counterparties are examined closely.
Is a local presence needed?
The substance of the activity in Andorra is a central point of credibility.
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.
