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openaccountants/skills/andorra-igi.md
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1---
2name: andorra-igi
3description: 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.
4version: 2.0
5---
6 
7# Andorra IGI Return Skill (Declaracio de l'IGI) v2.0
8 
9## Section 1 — Quick reference
10 
11**Read this whole section before classifying anything.**
12 
13| Field | Value |
14|---|---|
15| Country | Principality of Andorra |
16| Tax name | IGI (Impost General Indirecte) — NOT VAT |
17| Standard rate | 4.5% |
18| Reduced rate | 1% (food, water, books, cultural events) |
19| Intermediate rate | 2.5% (transport, para-pharmaceutical, optical products) |
20| Increased rate | 9.5% (banking and financial services) |
21| Zero rate | 0% (exports, international transport, gold to Andorran financial institutions) |
22| Exempt supplies | Medical, education, insurance, residential rental, social welfare, burial |
23| Return form | Declaracio de l'IGI (quarterly) |
24| Filing portal | https://www.e-govern.ad |
25| Authority | Departament de Tributs i de Fronteres |
26| Currency | EUR (used de facto, formal agreement since 2011) |
27| Filing frequency | Quarterly (standard); annual summary by 31 March |
28| Deadline | Last day of month following quarter end (Q1 by 30 Apr, Q2 by 31 Jul, Q3 by 31 Oct, Q4 by 31 Jan) |
29| Contributor | Open Accountants Skills Registry |
30| Validated by | Pending — requires validation by a licensed Andorran tax practitioner |
31| Validation date | Pending |
32 
33**Key IGI return boxes:**
34 
35| Box | Meaning |
36|---|---|
37| A1 | Supplies at 4.5% — tax base |
38| A2 | Output IGI at 4.5% |
39| A3 | Supplies at 1% — tax base |
40| A4 | Output IGI at 1% |
41| A5 | Supplies at 2.5% — tax base |
42| A6 | Output IGI at 2.5% |
43| A7 | Supplies at 9.5% — tax base |
44| A8 | Output IGI at 9.5% |
45| A9 | Zero-rated supplies (exports) |
46| A10 | Exempt supplies |
47| A11 | Self-assessed IGI on imports of services (reverse charge base) |
48| A12 | Output IGI on reverse charge |
49| A13 | Total output IGI (A2+A4+A6+A8+A12) |
50| B1 | Domestic purchases |
51| B2 | Input IGI on domestic purchases |
52| B3 | Imports of goods |
53| B4 | IGI paid on imports |
54| B5 | Fixed asset acquisitions |
55| B6 | Input IGI on fixed assets |
56| B7 | Input IGI on reverse charge (deductible) |
57| B8 | Adjustments |
58| B9 | Total input IGI (B2+B4+B6+B7+B8) |
59| C1 | IGI payable (if A13 > B9) |
60| C2 | IGI credit (if B9 > A13) |
61| C3 | Credit from prior period |
62| C5 | Net IGI payable |
63 
64**Conservative defaults:**
65 
66| Ambiguity | Default |
67|---|---|
68| Unknown rate on a sale | 4.5% |
69| Unknown IGI status of a purchase | Not deductible |
70| Unknown counterparty country | Domestic Andorra |
71| Unknown business-use proportion | 0% recovery |
72| Unknown blocked-input status | Blocked |
73| Unknown SaaS billing entity | Reverse charge (Box A11/A12/B7) |
74 
75**Red flag thresholds:**
76 
77| Threshold | Value |
78|---|---|
79| HIGH single-transaction size | EUR 10,000 |
80| HIGH tax-delta on a single conservative default | EUR 500 |
81| MEDIUM counterparty concentration | >40% of output OR input |
82| MEDIUM conservative-default count | >4 across the return |
83| LOW absolute net IGI position | EUR 5,000 |
84 
85---
86 
87## Section 2 — Required inputs and refusal catalogue
88 
89### Required inputs
90 
91**Minimum viable** — 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.
92 
93**Recommended** — sales invoices, purchase invoices for claims above EUR 500, the client's NRT (Numero de Registre Tributari).
94 
95**Ideal** — complete invoice register, prior period return, reconciliation of prior credit (C3).
96 
97### Andorra-specific refusal catalogue
98 
99**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."
100 
101**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."
102 
103**R-AD-3 — Partial exemption (proportional deduction).** *Trigger:* mixed taxable and exempt operations. *Message:* "Proportional deduction required. Annual adjustment needed. Flag for reviewer."
104 
105**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."
106 
107**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."
108 
109---
110 
111## Section 3 — Supplier pattern library (the lookup table)
112 
113### 3.1 Andorran banks (fees at 9.5% or exempt)
114 
115| Pattern | Treatment | Notes |
116|---|---|---|
117| ANDBANK | 9.5% for fee-based services; EXCLUDE for interest | Banking fees at increased rate; interest exempt |
118| CREAND, CREDI ANDORRA | Same | Same |
119| MORABANC | Same | Same |
120| VALL BANC | Same | Same |
121| INTERESSI, INTERES | EXCLUDE | Interest, exempt |
122 
123### 3.2 Andorran government (exclude)
124 
125| Pattern | Treatment | Notes |
126|---|---|---|
127| GOVERN D'ANDORRA | EXCLUDE | Government fee, sovereign act |
128| TRIBUTS I FRONTERES | EXCLUDE | Tax payment |
129| DUANA, CUSTOMS | EXCLUDE for duty; check import IGI for Box B4 |
130| CASS | EXCLUDE | Social security |
131 
132### 3.3 Andorran utilities
133 
134| Pattern | Treatment | Box | Notes |
135|---|---|---|---|
136| FEDA, FORCES ELECTRIQUES D'ANDORRA | Domestic 4.5% | B1/B2 | Electricity |
137| ANDORRA TELECOM, STA | Domestic 4.5% | B1/B2 | Telecoms |
138 
139### 3.4 Insurance (exempt)
140 
141| Pattern | Treatment | Notes |
142|---|---|---|
143| ASSEGURANCES, SEGUROS | EXCLUDE | Insurance, exempt |
144 
145### 3.5 Food retail
146 
147| Pattern | Treatment | Notes |
148|---|---|---|
149| PYRENEENNE, SUPERMERCAT | Domestic 1% for basic food | Reduced rate |
150| RESTAURANT, CAFE | Default BLOCK input IGI | Entertainment blocked under Art. 60 |
151 
152### 3.6 SaaS — non-resident suppliers (reverse charge)
153 
154| Pattern | Billing entity | Box | Notes |
155|---|---|---|---|
156| GOOGLE, MICROSOFT, ADOBE, META | Non-resident | A11/A12/B7 | Reverse charge at 4.5% |
157| ZOOM, SLACK, NOTION, ANTHROPIC, OPENAI | Non-resident | A11/A12/B7 | Reverse charge at 4.5% |
158| AWS, AMAZON WEB SERVICES | Non-resident | A11/A12/B7 | Reverse charge |
159 
160### 3.7 Spanish and French suppliers (imports)
161 
162| Pattern | Treatment | Notes |
163|---|---|---|
164| Spanish entity (ES-) | Import: industrial goods via customs agreement (no duty, IGI at applicable rate) | Agricultural goods: full duty + IGI |
165| French entity (FR-) | Same as Spain | Same treatment at border |
166 
167### 3.8 Professional services (Andorra)
168 
169| Pattern | Treatment | Box | Notes |
170|---|---|---|---|
171| ADVOCAT, NOTARI, ASSESSOR FISCAL | Domestic 4.5% | B1/B2 | Professional services |
172 
173### 3.9 Internal transfers and exclusions
174 
175| Pattern | Treatment | Notes |
176|---|---|---|
177| TRANSFERENCIA PROPIA, TRASPAS | EXCLUDE | Internal movement |
178| DIVIDEND, PRESTEC | EXCLUDE | Out of scope |
179| RETIRADA CAIXER | Ask | Default exclude; ask purpose |
180 
181---
182 
183## Section 4 — Worked examples
184 
185### Example 1 — Non-resident service reverse charge (Spanish consulting)
186 
187**Input line:**
188`05.04.2026 ; CONSULTORIA BARCELONA SL ; DEBIT ; Consulting services ; EUR 5,000`
189 
190**Reasoning:**
191Spanish entity, no Andorran registration. Reverse charge at 4.5%. Box A11 = EUR 5,000, Box A12 = EUR 225, Box B7 = EUR 225. Net zero.
192 
193**Output:**
194 
195| Date | Counterparty | Gross | Net | IGI | Rate | Box (input) | Box (output) | Default? | Question? | Excluded? |
196|---|---|---|---|---|---|---|---|---|---|---|
197| 05.04.2026 | CONSULTORIA BARCELONA SL | -5,000 | -5,000 | 225 | 4.5% | B7 | A11/A12 | N | — | — |
198 
199### Example 2 — Banking service at 9.5%
200 
201**Input line:**
202`10.04.2026 ; ANDBANK ; DEBIT ; Account management fee Q1 ; -150`
203 
204**Reasoning:**
205Banking fee at the 9.5% increased rate. Input IGI = 150 / 1.095 * 0.095 = 13.01. Deductible if for business use.
206 
207**Output:**
208 
209| Date | Counterparty | Gross | Net | IGI | Rate | Box | Default? | Question? | Excluded? |
210|---|---|---|---|---|---|---|---|---|---|
211| 10.04.2026 | ANDBANK | -150 | -136.99 | -13.01 | 9.5% | B1/B2 | N | — | — |
212 
213### Example 3 — Food sale at 1% reduced rate
214 
215**Input line:**
216`12.04.2026 ; CASH SALE ; CREDIT ; Daily bakery sales ; +2,020`
217 
218**Reasoning:**
219Bread and basic food at 1% reduced rate. Net = 2,020 / 1.01 = 2,000. IGI = 20.
220 
221**Output:**
222 
223| Date | Counterparty | Gross | Net | IGI | Rate | Box | Default? | Question? | Excluded? |
224|---|---|---|---|---|---|---|---|---|---|
225| 12.04.2026 | CASH SALE | +2,020 | +2,000 | 20 | 1% | A3/A4 | N | — | — |
226 
227### Example 4 — Import of industrial goods from Spain
228 
229**Input line:**
230`18.04.2026 ; SPANISH MACHINERY SL ; DEBIT ; Customs entry — CNC machine ; -30,000`
231 
232**Reasoning:**
233Industrial 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.
234 
235**Output:**
236 
237| Date | Counterparty | Gross | Net | IGI | Rate | Box | Default? | Question? | Excluded? |
238|---|---|---|---|---|---|---|---|---|---|
239| 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" |
240 
241### Example 5 — Entertainment, blocked
242 
243**Input line:**
244`22.04.2026 ; RESTAURANT LA BORDA ; DEBIT ; Client dinner ; -209`
245 
246**Reasoning:**
247Entertainment expenses are blocked under Art. 60. No input IGI recovery.
248 
249**Output:**
250 
251| Date | Counterparty | Gross | Net | IGI | Rate | Box | Default? | Question? | Excluded? |
252|---|---|---|---|---|---|---|---|---|---|
253| 22.04.2026 | RESTAURANT LA BORDA | -209 | -209 | 0 | — | — | Y | Q2 | "Entertainment: blocked" |
254 
255### Example 6 — Export of goods
256 
257**Input line:**
258`28.04.2026 ; UK CUSTOMER LTD ; CREDIT ; Invoice AD-2026-012 electronics ; +12,000`
259 
260**Reasoning:**
261Export of goods. Zero-rated under Art. 58. Requires customs export declaration. Input IGI fully deductible.
262 
263**Output:**
264 
265| Date | Counterparty | Gross | Net | IGI | Rate | Box | Default? | Question? | Excluded? |
266|---|---|---|---|---|---|---|---|---|---|
267| 28.04.2026 | UK CUSTOMER LTD | +12,000 | +12,000 | 0 | 0% | A9 | N | — | — |
268 
269---
270 
271## Section 5 — Tier 1 classification rules (compressed)
272 
273### 5.1 Standard rate 4.5% (Art. 57)
274Default rate for most goods and services. Sales at Box A1/A2. Purchases at Box B1/B2.
275 
276### 5.2 Reduced rate 1% (Art. 57(2))
277Basic food, water, books, cultural events. Sales at Box A3/A4.
278 
279### 5.3 Intermediate rate 2.5% (Art. 57(3))
280Passenger transport, para-pharmaceutical, optical products. Sales at Box A5/A6.
281 
282### 5.4 Increased rate 9.5% (Art. 57(4))
283Banking and financial services (not exempt). Sales at Box A7/A8. Unusual: most countries exempt financial services.
284 
285### 5.5 Zero rate (Art. 58)
286Exports, international transport, gold to Andorran financial institutions. Box A9. Full input IGI recovery.
287 
288### 5.6 Exempt without credit (Art. 50)
289Medical, education, insurance, residential rental, social welfare, burial. No output IGI, no input deduction.
290 
291### 5.7 Reverse charge — services from non-residents
292Buyer self-assesses IGI at applicable rate. Box A11/A12 (output), Box B7 (input). Net zero for fully taxable.
293 
294### 5.8 Imports of goods
295IGI collected at customs. Rate depends on goods classification. Box B3/B4. Deductible.
296 
297### 5.9 Fixed assets
298Capital goods with useful life > 12 months. Box B5/B6 for input IGI.
299 
300### 5.10 Blocked input IGI (Art. 60)
301No recovery: passenger vehicles for personal use, entertainment, personal consumption, tobacco, jewelry/art/luxury for personal use, without valid invoice.
302 
303---
304 
305## Section 6 — Tier 2 catalogue (compressed)
306 
307### 6.1 Vehicle costs
308*Default:* 0% recovery for passenger vehicles. *Question:* "Is this a personal or business-only vehicle?"
309 
310### 6.2 Entertainment
311*Default:* block. *Question:* "Entertainment — blocked regardless."
312 
313### 6.3 Financial services classification
314*Default:* 9.5% for banking fees; exempt for interest. *Question:* "Is this a fee-based service (9.5%) or interest/exempt operation?"
315 
316### 6.4 EU customs agreement classification
317*Default:* flag for borderline products. *Question:* "Confirm HS code — industrial (chapters 25-97, no duty) or agricultural (chapters 1-24, full duty)?"
318 
319### 6.5 Tourist refund claims
320*Default:* flag for reviewer. *Question:* "Are exports to tourists documented with refund scheme paperwork?"
321 
322### 6.6 Real property
323*Default:* flag for reviewer. *Question:* "Is this subject to IGI or the property transfer tax (ITP)?"
324 
325### 6.7 Mixed-use expenses
326*Default:* 0% if proportion unknown. *Question:* "What business percentage?"
327 
328---
329 
330## Section 7 — Excel working paper template (Andorra-specific)
331 
332### Sheet "Transactions"
333Columns A-L per standard layout. Column H accepts valid Andorran IGI box codes.
334 
335### Sheet "Box Summary"
336One row per box (A1 through C5). Values computed via SUMIFS from Transactions sheet.
337 
338### Sheet "Return Form"
339```
340A13 = Total output IGI
341B9 = Total input IGI
342IF B9 > A13: C2 = B9 - A13 (credit)
343ELSE: C1 = A13 - B9 (payable)
344C5 = C1 - C3 (net payable)
345```
346 
347---
348 
349## Section 8 — Andorra bank statement reading guide
350 
351**Format conventions.** Andorran banks (Andbank, Creand, MoraBanc) typically export in CSV with DD/MM/YYYY dates. EUR currency only.
352 
353**Language.** Descriptions in Catalan (official), Spanish, or French. Treat equivalently.
354 
355**Internal transfers.** "Traspas entre comptes", "transferencia propia". Always exclude.
356 
357**Customs entries.** Goods arrive via Spanish (southern) or French (northern) border only. Look for "duana" entries.
358 
359---
360 
361## Section 9 — Onboarding fallback (only when inference fails)
362 
363### 9.1 Entity type
364*Inference:* SL, SA in name = company. Individual name = sole trader. *Fallback:* "Entity type?"
365 
366### 9.2 IGI registration
367*Inference:* if asking for IGI return, registered. *Fallback:* "Are you registered for IGI (above EUR 40,000 turnover)?"
368 
369### 9.3 NRT
370*Fallback:* "What is your NRT?"
371 
372### 9.4 Period
373*Inference:* from statement dates. *Fallback:* "Which quarter?"
374 
375### 9.5 Industry
376*Inference:* counterparty mix. *Fallback:* "What does the business do?"
377 
378### 9.6 Prior credit
379Always ask: "Do you have IGI credit from last quarter? (Box C3)"
380 
381---
382 
383## Section 10 — Reference material
384 
385### Sources
3861. Llei 11/2012, del 21 de juny, de l'Impost General Indirecte — Articles 4, 50, 57, 58, 59, 60, 78, 85
3872. Reglament de l'IGI
3883. Llei 21/2014 and Llei 3/2019 (amendments)
3894. EU Customs Agreement Decision 90/680/EEC
390 
391### Known gaps
3921. Tourist IGI refund scheme procedures and current thresholds need practitioner verification.
3932. Financial services IGI vs. exempt boundary requires specialist analysis.
3943. EU customs agreement product classification for borderline goods.
395 
396### Change log
397- **v2.0 (April 2026):** Full rewrite to 10-section architecture.
398- **v1.0:** Initial skill.
399 
400---
401 
402## Disclaimer
403 
404This 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.
405 
406The 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.
407 

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About

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.

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