--- oa_review_kit: v1 guide_slug: andorra-igi guide_version: andorra-igi@2026-04-13T17:52:33.980Z archetype: vat_gst --- # Review kit: Andorra IGI Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/andorra-igi/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("Andorra IGI", slug `andorra-igi`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order? 2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line? 3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go? 4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop? 5. [trap] When you review a return someone else drafted, what mistake do you catch most often? 6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it? 7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough? 8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo? 9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it? 10. [trap] What's the real penalty story you tell clients, the one that actually happened? 11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper? 12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving? ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: andorra-igi guide_version: andorra-igi@2026-04-13T17:52:33.980Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: andorra-igi description: Use this skill whenever asked to prepare, review, or classify transactions for an Andorran IGI (Impost General Indirecte) return for any client. Trigger on phrases like "Andorra VAT", "Andorra IGI", "IGI return", "Andorran tax", or any request involving Andorran indirect tax filing. Andorra does NOT have VAT — it has the IGI at 4.5% standard rate. Andorra is NOT in the EU and is NOT harmonized with the EU VAT Directive. ALWAYS read this skill before touching any Andorran IGI work. jurisdiction: AD domain: vat-gst tax_year: 2025 --- # andorra-igi ## Section 1 — Quick reference **Quick reference field table** | Field | Value | | --- | --- | | Country | Principality of Andorra | | Tax name | IGI (Impost General Indirecte) — NOT VAT | | Standard rate | 4.5% | | Reduced rate | 1% (food, water, books, cultural events) | | Intermediate rate | 2.5% (transport, para-pharmaceutical, optical products) | | Increased rate | 9.5% (banking and financial services) | | Zero rate | 0% (exports, international transport, gold to Andorran financial institutions) | | Exempt supplies | Medical, education, insurance, residential rental, social welfare, burial | | Return form | Declaracio de l'IGI (quarterly) | | Filing portal | https://www.e-govern.ad | | Authority | Departament de Tributs i de Fronteres | | Currency | EUR (used de facto, formal agreement since 2011) | | Filing frequency | Quarterly (standard); annual summary by 31 March | | Deadline | Last day of month following quarter end (Q1 by 30 Apr, Q2 by 31 Jul, Q3 by 31 Oct, Q4 by 31 Jan) | | Contributor | Open Accountants Skills Registry | | Validated by | Pending — requires validation by a licensed Andorran tax practitioner | | Validation date | Pending | **Key IGI return boxes** | Box | Meaning | | --- | --- | | A1 | Supplies at 4.5% — tax base | | A2 | Output IGI at 4.5% | | A3 | Supplies at 1% — tax base | | A4 | Output IGI at 1% | | A5 | Supplies at 2.5% — tax base | | A6 | Output IGI at 2.5% | | A7 | Supplies at 9.5% — tax base | | A8 | Output IGI at 9.5% | | A9 | Zero-rated supplies (exports) | | A10 | Exempt supplies | | A11 | Self-assessed IGI on imports of services (reverse charge base) | | A12 | Output IGI on reverse charge | | A13 | Total output IGI (A2+A4+A6+A8+A12) | | B1 | Domestic purchases | | B2 | Input IGI on domestic purchases | | B3 | Imports of goods | | B4 | IGI paid on imports | | B5 | Fixed asset acquisitions | | B6 | Input IGI on fixed assets | | B7 | Input IGI on reverse charge (deductible) | | B8 | Adjustments | | B9 | Total input IGI (B2+B4+B6+B7+B8) | | C1 | IGI payable (if A13 > B9) | | C2 | IGI credit (if B9 > A13) | | C3 | Credit from prior period | | C5 | Net IGI payable | **Conservative defaults** | Ambiguity | Default | | --- | --- | | Unknown rate on a sale | 4.5% | | Unknown IGI status of a purchase | Not deductible | | Unknown counterparty country | Domestic Andorra | | Unknown business-use proportion | 0% recovery | | Unknown blocked-input status | Blocked | | Unknown SaaS billing entity | Reverse charge (Box A11/A12/B7) | **Red flag thresholds** | Threshold | Value | | --- | --- | | HIGH single-transaction size | EUR 10,000 | | HIGH tax-delta on a single conservative default | EUR 500 | | MEDIUM counterparty concentration | >40% of output OR input | | MEDIUM conservative-default count | >4 across the return | | LOW absolute net IGI position | EUR 5,000 | ## Section 2 — Required inputs and refusal catalogue ### Required inputs - **Minimum viable input** — bank statement for the quarter in CSV, PDF, or pasted text. Acceptable from any Andorran bank: Andbank, Creand (formerly Credi Andorra), MoraBanc, Vall Banc, or international banks. - **Recommended input** — sales invoices, purchase invoices for claims above EUR 500, the client's NRT (Numero de Registre Tributari). - **Ideal input** — complete invoice register, prior period return, reconciliation of prior credit (C3). ### Andorra-specific refusal catalogue - **R-AD-1 — Below registration threshold** — Trigger: client has turnover below EUR 40,000 and is not voluntarily registered. Message: "Below the mandatory IGI registration threshold. If not voluntarily registered, no IGI return is required." _(R-AD-1)_ - **R-AD-2 — Financial services at 9.5%** — Trigger: complex financial services classification needed. Message: "Banking and financial services at 9.5% require specialist analysis to distinguish from exempt financial operations. Flag for reviewer." _(R-AD-2)_ - **R-AD-3 — Partial exemption (proportional deduction)** — Trigger: mixed taxable and exempt operations. Message: "Proportional deduction required. Annual adjustment needed. Flag for reviewer." _(R-AD-3)_ - **R-AD-4 — Real property transactions** — Trigger: sale of real property. Message: "Sale of real property may be subject to IGI or to the Impost sobre les Transmissions Patrimonials. Specialist analysis required." _(R-AD-4)_ - **R-AD-5 — Tourist IGI refund scheme** — Trigger: retail sales to tourists claiming refund. Message: "Tourist refund scheme has specific procedures and thresholds. Flag for reviewer." _(R-AD-5)_ ## Section 3 — Supplier pattern library (the lookup table) ### 3.1 Andorran banks (fees at 9.5% or exempt) **Andorran banks pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | ANDBANK | 9.5% for fee-based services; EXCLUDE for interest | Banking fees at increased rate; interest exempt | | CREAND, CREDI ANDORRA | Same | Same | | MORABANC | Same | Same | | VALL BANC | Same | Same | | INTERESSI, INTERES | EXCLUDE | Interest, exempt | ### 3.2 Andorran government (exclude) **Andorran government pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | GOVERN D'ANDORRA | EXCLUDE | Government fee, sovereign act | | TRIBUTS I FRONTERES | EXCLUDE | Tax payment | | DUANA, CUSTOMS | EXCLUDE for duty; check import IGI for Box B4 | | | CASS | EXCLUDE | Social security | ### 3.3 Andorran utilities **Andorran utilities pattern table** | Pattern | Treatment | Box | Notes | | --- | --- | --- | --- | | FEDA, FORCES ELECTRIQUES D'ANDORRA | Domestic 4.5% | B1/B2 | Electricity | | ANDORRA TELECOM, STA | Domestic 4.5% | B1/B2 | Telecoms | ### 3.4 Insurance (exempt) **Insurance pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | ASSEGURANCES, SEGUROS | EXCLUDE | Insurance, exempt | ### 3.5 Food retail **Food retail pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | PYRENEENNE, SUPERMERCAT | Domestic 1% for basic food | Reduced rate | | RESTAURANT, CAFE | Default BLOCK input IGI | Entertainment blocked under Art. 60 | ### 3.6 SaaS — non-resident suppliers (reverse charge) **SaaS non-resident pattern table** | Pattern | Billing entity | Box | Notes | | --- | --- | --- | --- | | GOOGLE, MICROSOFT, ADOBE, META | Non-resident | A11/A12/B7 | Reverse charge at 4.5% | | ZOOM, SLACK, NOTION, ANTHROPIC, OPENAI | Non-resident | A11/A12/B7 | Reverse charge at 4.5% | | AWS, AMAZON WEB SERVICES | Non-resident | A11/A12/B7 | Reverse charge | ### 3.7 Spanish and French suppliers (imports) **Spanish and French suppliers pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | Spanish entity (ES-) | Import: industrial goods via customs agreement (no duty, IGI at applicable rate) | Agricultural goods: full duty + IGI | | French entity (FR-) | Same as Spain | Same treatment at border | ### 3.8 Professional services (Andorra) **Professional services pattern table** | Pattern | Treatment | Box | Notes | | --- | --- | --- | --- | | ADVOCAT, NOTARI, ASSESSOR FISCAL | Domestic 4.5% | B1/B2 | Professional services | ### 3.9 Internal transfers and exclusions **Internal transfers and exclusions pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | TRANSFERENCIA PROPIA, TRASPAS | EXCLUDE | Internal movement | | DIVIDEND, PRESTEC | EXCLUDE | Out of scope | | RETIRADA CAIXER | Ask | Default exclude; ask purpose | ## Section 4 — Worked examples ### Example 1 — Non-resident service reverse charge (Spanish consulting) **Input line:** `05.04.2026 ; CONSULTORIA BARCELONA SL ; DEBIT ; Consulting services ; EUR 5,000` **Reasoning:** Spanish entity, no Andorran registration. Reverse charge at 4.5%. Box A11 = EUR 5,000, Box A12 = EUR 225, Box B7 = EUR 225. Net zero. **Output table** | Date | Counterparty | Gross | Net | IGI | Rate | Box (input) | Box (output) | Default? | Question? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 05.04.2026 | CONSULTORIA BARCELONA SL | -5,000 | -5,000 | 225 | 4.5% | B7 | A11/A12 | N | — | — | ### Example 2 — Banking service at 9.5% **Input line:** `10.04.2026 ; ANDBANK ; DEBIT ; Account management fee Q1 ; -150` **Reasoning:** Banking fee at the 9.5% increased rate. Input IGI = 150 / 1.095 * 0.095 = 13.01. Deductible if for business use. **Output table** | Date | Counterparty | Gross | Net | IGI | Rate | Box | Default? | Question? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 10.04.2026 | ANDBANK | -150 | -136.99 | -13.01 | 9.5% | B1/B2 | N | — | — | ### Example 3 — Food sale at 1% reduced rate **Input line:** `12.04.2026 ; CASH SALE ; CREDIT ; Daily bakery sales ; +2,020` **Reasoning:** Bread and basic food at 1% reduced rate. Net = 2,020 / 1.01 = 2,000. IGI = 20. **Output table** | Date | Counterparty | Gross | Net | IGI | Rate | Box | Default? | Question? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 12.04.2026 | CASH SALE | +2,020 | +2,000 | 20 | 1% | A3/A4 | N | — | — | ### Example 4 — Import of industrial goods from Spain **Input line:** `18.04.2026 ; SPANISH MACHINERY SL ; DEBIT ; Customs entry — CNC machine ; -30,000` **Reasoning:** Industrial goods (HS 25-97) benefit from EU customs agreement: no duty. IGI at 4.5% on customs value. Import IGI = 30,000 * 0.045 = 1,350. Deductible as input IGI if for taxable activity. **Output table** | Date | Counterparty | Gross | Net | IGI | Rate | Box | Default? | Question? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 18.04.2026 | SPANISH MACHINERY SL | -30,000 | -30,000 | -1,350 | 4.5% | B3/B4 or B5/B6 | N | Q1 | "Confirm if capital good" | ### Example 5 — Entertainment, blocked **Input line:** `22.04.2026 ; RESTAURANT LA BORDA ; DEBIT ; Client dinner ; -209` **Reasoning:** Entertainment expenses are blocked under Art. 60. No input IGI recovery. **Output table** | Date | Counterparty | Gross | Net | IGI | Rate | Box | Default? | Question? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 22.04.2026 | RESTAURANT LA BORDA | -209 | -209 | 0 | — | — | Y | Q2 | "Entertainment: blocked" | ### Example 6 — Export of goods **Input line:** `28.04.2026 ; UK CUSTOMER LTD ; CREDIT ; Invoice AD-2026-012 electronics ; +12,000` **Reasoning:** Export of goods. Zero-rated under Art. 58. Requires customs export declaration. Input IGI fully deductible. **Output table** | Date | Counterparty | Gross | Net | IGI | Rate | Box | Default? | Question? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 28.04.2026 | UK CUSTOMER LTD | +12,000 | +12,000 | 0 | 0% | A9 | N | — | — | ## Section 5 — Tier 1 classification rules (compressed) ### 5.1 Standard rate 4.5% (Art. 57) - **Standard rate** — 4.5% ### 5.2 Reduced rate 1% (Art. 57(2)) - **Reduced rate** — 1% (Basic food, water, books, cultural events. Sales at Box A3/A4.) _(Art. 57(2))_ ### 5.3 Intermediate rate 2.5% (Art. 57(3)) - **Intermediate rate** — 2.5% (Passenger transport, para-pharmaceutical, optical products. Sales at Box A5/A6.) _(Art. 57(3))_ ### 5.4 Increased rate 9.5% (Art. 57(4)) - **Increased rate** — 9.5% (Banking and financial services (not exempt). Sales at Box A7/A8. Unusual: most countries exempt financial services.) _(Art. 57(4))_ ### 5.5 Zero rate (Art. 58) - **Zero rate** — 0% (Exports, international transport, gold to Andorran financial institutions. Box A9. Full input IGI recovery.) _(Art. 58)_ ### 5.6 Exempt without credit (Art. 50) - **Exempt without credit** — Medical, education, insurance, residential rental, social welfare, burial. No output IGI, no input deduction. _(Art. 50)_ ### 5.7 Reverse charge — services from non-residents - **Reverse charge** — Buyer self-assesses IGI at applicable rate. Box A11/A12 (output), Box B7 (input). Net zero for fully taxable. ### 5.8 Imports of goods - **Imports of goods** — IGI collected at customs. Rate depends on goods classification. Box B3/B4. Deductible. ### 5.9 Fixed assets - **Fixed assets** — Capital goods with useful life > 12 months. Box B5/B6 for input IGI. ### 5.10 Blocked input IGI (Art. 60) - **Blocked input IGI** — No recovery: passenger vehicles for personal use, entertainment, personal consumption, tobacco, jewelry/art/luxury for personal use, without valid invoice. _(Art. 60)_ ## Section 6 — Tier 2 catalogue (compressed) ### 6.1 Vehicle costs - **Vehicle costs default/question** — Default: 0% recovery for passenger vehicles. Question: "Is this a personal or business-only vehicle?" ### 6.2 Entertainment - **Entertainment default/question** — Default: block. Question: "Entertainment — blocked regardless." ### 6.3 Financial services classification - **Financial services default/question** — Default: 9.5% for banking fees; exempt for interest. Question: "Is this a fee-based service (9.5%) or interest/exempt operation?" ### 6.4 EU customs agreement classification - **EU customs classification default/question** — Default: flag for borderline products. Question: "Confirm HS code — industrial (chapters 25-97, no duty) or agricultural (chapters 1-24, full duty)?" ### 6.5 Tourist refund claims - **Tourist refund default/question** — Default: flag for reviewer. Question: "Are exports to tourists documented with refund scheme paperwork?" ### 6.6 Real property - **Real property default/question** — Default: flag for reviewer. Question: "Is this subject to IGI or the property transfer tax (ITP)?" ### 6.7 Mixed-use expenses - **Mixed-use expenses default/question** — Default: 0% if proportion unknown. Question: "What business percentage?" ## Section 7 — Excel working paper template (Andorra-specific) ### Sheet "Transactions" - **Transactions sheet structure** — Columns A-L per standard layout. Column H accepts valid Andorran IGI box codes. ### Sheet "Box Summary" - **Box Summary sheet structure** — One row per box (A1 through C5). Values computed via SUMIFS from Transactions sheet. ### Sheet "Return Form" - **Return form calculation** — A13 = Total output IGI B9 = Total input IGI IF B9 > A13: C2 = B9 - A13 (credit) ELSE: C1 = A13 - B9 (payable) C5 = C1 - C3 (net payable) ## Section 8 — Andorra bank statement reading guide **Format conventions.** Andorran banks (Andbank, Creand, MoraBanc) typically export in CSV with DD/MM/YYYY dates. EUR currency only. **Language.** Descriptions in Catalan (official), Spanish, or French. Treat equivalently. **Internal transfers.** "Traspas entre comptes", "transferencia propia". Always exclude. **Customs entries.** Goods arrive via Spanish (southern) or French (northern) border only. Look for "duana" entries. ## Section 9 — Onboarding fallback (only when inference fails) ### 9.1 Entity type - **Entity type inference/fallback** — Inference: SL, SA in name = company. Individual name = sole trader. Fallback: "Entity type?" ### 9.2 IGI registration - **IGI registration inference/fallback** — Inference: if asking for IGI return, registered. Fallback: "Are you registered for IGI (above EUR 40,000 turnover)?" ### 9.3 NRT - **NRT fallback** — Fallback: "What is your NRT?" ### 9.4 Period - **Period inference/fallback** — Inference: from statement dates. Fallback: "Which quarter?" ### 9.5 Industry - **Industry inference/fallback** — Inference: counterparty mix. Fallback: "What does the business do?" ### 9.6 Prior credit - **Prior credit fallback** — Always ask: "Do you have IGI credit from last quarter? (Box C3)" ## Section 10 — Reference material ### Sources - **Sources list** — 1. Llei 11/2012, del 21 de juny, de l'Impost General Indirecte — Articles 4, 50, 57, 58, 59, 60, 78, 85 2. Reglament de l'IGI 3. Llei 21/2014 and Llei 3/2019 (amendments) 4. EU Customs Agreement Decision 90/680/EEC _(Llei 11/2012, del 21 de juny, de l'Impost General Indirecte)_ ### Known gaps 1. Tourist IGI refund scheme procedures and current thresholds need practitioner verification. 2. Financial services IGI vs. exempt boundary requires specialist analysis. 3. EU customs agreement product classification for borderline goods. ### Change log - **v2.0 (April 2026):** Full rewrite to 10-section architecture. - **v1.0:** Initial skill. ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.