Skip to content
Andorimo, real estate and company formation in Andorra

Opening a shop in Andorra: licence, premises, IGI and customers

The short answer

For retail, the regime is: a licence or authorisation specific to the activity. The decisive points are: communal licence, lease and seasonality, the legal form (SL) and the formalities specific to the activity. A company set up by a non-resident first goes through foreign investment authorisation.

At a glance

CriterionValue
RegimeLicence or authorisation specific to the activity
Common formSL
Point of cautionCommunal licence, lease and seasonality
Minimum capital of an SL3,000 €verified on 09/10/2026
Corporate income tax10 %verified on 09/10/2026

Who it is for

Shopkeepers in fashion, sports equipment, cosmetics, gastronomy or home decor aiming at the local and tourist customer base.

What to know before getting started

  • The premises are a major cost item: location, commercial lease and fit-out costs determine profitability.
  • A communal licence is generally required to open to the public, depending on the parish and the activity.
  • The customer base combines residents, cross-border workers and tourists: flows vary strongly with the season.
  • Cross-border trade is sensitive to customers' customs allowances: see the customs tool.
  • Employees increase the burden through employer contributions.

The formalities specific to this activity

  1. Look for the premises and negotiate the lease.
  2. Obtain the parish licence.
  3. Register for IGI and with the CASS.

Before these formalities, 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

Figures common to every activity

TopicBenchmark
Corporate income tax10 %verified on 09/10/2026
IGIGeneral 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 SL3,000 €verified on 09/10/2026
Employee at the legal minimum1,568.66 €verified on 09/10/2026 gross + 15.5 %verified on 09/10/2026 employer contribution
Foreign investment authorisationDecision within 2 monthsverified on 09/10/2026, silence = refusal
Annual accountsPrepared within 6 monthsverified on 12/10/2026, filed within 1 monthsverified on 12/10/2026 after approval

Which residency to carry out 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 customers are abroad, or the programme for foreign entrepreneurs. The timeline is detailed in the incorporation steps.

Before launching

Have the regime of your activity (free, communal or government licence, regulated profession), the premises and the budget validated: 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

Do you need a licence to open a shop?

Generally yes, from the parish. The conditions vary depending on the activity.

Who is the main customer base?

A mix of residents, cross-border workers and tourists. Seasonality must be built into the financial plan.

Can you sell alcohol or tobacco?

These products are subject to specific rules: find out before registering the activity.

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.

A question?

Write to us, we reply quickly.

Contact us