Societat de responsabilitat limitada SLAndorra
What it takes to form, own and run a private limited company in Andorra, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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La societat constitu茂da d鈥檃cord amb aquesta Llei t茅 personalitat jur铆dica distinta de la del seu soci o socis i, en conseq眉猫ncia, els deutes i les obligacions de la societat no s贸n deutes o obligacions del seu soci o socis.
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una o m茅s persones f铆siques o jur铆diques realitzen aportacions a t铆tol de capital
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El capital social m铆nim per una SL es de: 3.000 euros i per una SA es de: 60.000 euros.
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La taxa d鈥檌nscripci贸 d鈥檜na societat SL (societat limitada) SLU (societat limitada unipersonal) 茅s per import de 1016,67 euros
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El tipus general de gravamen per als obligats tributaris de l鈥檌mpost sobre societats 茅s del 10 per cent.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
- Formed online
- Not stated
The registry鈥檚 and the law鈥檚 own pages do not mention it.
What it takes to form
- A notary
- Required
- A resident director
- Not required
- Paying up the capital
- Before the notarised deed, the founder opens a bank account in Andorra and pays in the initial share capital, then obtains a bank certificate for the notary.
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haur脿 d鈥檕brir un compte bancari prop d鈥檜na entitat bancaria del Principat d鈥橝ndorra i desemborsar l鈥檌mport del capital social inicial per a constituir-ne-la
Own it
Who may own and run it
- Directors
- At least 1 路 none need live there 路 a company may be one
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Administrador 煤nic.
- Shareholders
- At least 1 路 a company may be one
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una o m茅s persones f铆siques o jur铆diques realitzen aportacions a t铆tol de capital
- Members
- At least 1 路 one person may form it alone
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una o m茅s persones f铆siques o jur铆diques realitzen aportacions a t铆tol de capital
- A local company secretary
- Not required
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Tamb茅 ha de tenir un secretari, el qual no 茅s necessari que sigui administrador.
- A local registered agent
- Not required
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La societat ha de tenir el domicili social dins del territori del Principat d鈥橝ndorra.
Each year, at the registry
- Annual registry fee
- EUR 851
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una taxa anyal de manteniment per import de 851 euros en cas que es tracti d鈥檜na societat patrimonial o no tingui obert un comer莽.
- Accounts on the public record
- No
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Les c貌pies de comptes nom茅s les pot sol路licitar el mateix empresari
- Audit for a small company
- Not required
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han de sotmetre els comptes anuals a l鈥檃uditoria d鈥檜na persona que tingui la condici贸 legal d鈥檃uditor de comptes, si durant dos exercicis consecutius concorren, almenys, dues de les circumst脿ncies seg眉ents
- Audit
- Audit by a statutory auditor only if, for two consecutive years, at least two of: total assets above EUR 3,600,000; annual turnover above EUR 6,000,000; more than 25 employees (art. 72.1).
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han de sotmetre els comptes anuals a l鈥檃uditoria d鈥檜na persona que tingui la condici贸 legal d鈥檃uditor de comptes, si durant dos exercicis consecutius concorren, almenys, dues de les circumst脿ncies seg眉ents
Important dates
When each obligation falls due, as the authority states it.
- Present the annual accounts
- Not in our records
With Registre de Societats Mercantils (via the Oficina Virtual of the tax administration)
Not stated on govern.ad/ca/tematiques/empresa-i-emprenedoria/creacio-i-modificacio-d-empreses/punt-empresa/diposit-de-comptes when checked
- General meeting approves the annual accounts
- 6 months after the end of the accounting period
Govern d'Andorra deposit-of-accounts page: approval of the accounts within the first six months after the financial year closes.
- Apply to register an appointment of administrators in the Registre de Societats
- 30 days after change of officers
With Registre de Societats
Llei 20/2007 art. 47.1: within 30 days of the appointee's acceptance.
- Notary sends a copy of the deed transferring shares to the Registre de Societats
- 15 days after change of shareholders
With Registre de Societats
Llei 20/2007 art. 20.1: the notary's duty, within 15 days of the deed; transfers must be by deed before an Andorran notary.
What is public
Not in our records What the register shows the public is not in our records for the SL.
Tax
Tax on profit
How this company type is taxed, which can differ from its place鈥檚 headline rate.
Flat 路 10%+3 regimes
El tipus general de gravamen per als obligats tributaris de l鈥檌mpost sobre societats 茅s del 10 per cent.
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El tipus general de gravamen per als obligats tributaris de l鈥檌mpost sobre societats 茅s del 10 per cent.
Work it out on a profit figure: the company鈥檚 tax, the owner鈥檚, and what is left.
Special regimes that may apply
- Exempci贸 per evitar la doble imposici贸 econ貌mica sobre dividends, participacions en beneficis i rendes derivades de la transmissi贸 de participacions en altres entitats holding
Entities subject to the corporate tax receiving dividends or profit shares from directly held participations Llei 95/2010, del 29 de desembre, de l'impost sobre societats, article 20 - R猫gim especial de societats de tinen莽a de participacions en societats holding 路 100% exempt
Companies whose exclusive object is the management and holding of participations in resident or non-resident companies, admitted to the regime by the finance ministry Llei 95/2010, del 29 de desembre, de l'impost sobre societats, article 38 - R猫gim especial d'explotaci贸 de determinats actius intangibles ip box
Corporate-tax payers exploiting or transferring qualifying intangible assets, admitted to the regime by the finance ministry Llei 95/2010, del 29 de desembre, de l'impost sobre societats, article 23
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Andorra
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Voluntary dissolution by resolution of the general meeting (Llei 20/2007 art. 85.5), published in the BOPA, followed by liquidation (arts. 90 to 97) and a notarial deed of extinction; registering the deed in the Registre de Societats cancels the company (arts. 98 and 99).
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La junta general pot acordar, en qualsevol moment i per qualsevol causa, la dissoluci贸 de la societat de manera volunt脿ria, amb els requisits que s鈥檈stableixen per a la modificaci贸 dels estatuts.
- Statutory fee
- Not in our records
Every business in Andorra
Sales and consumption tax
- The tax
- IGI
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Els empresaris o professionals que realitzen lliuraments de b茅ns i prestacions de serveis en el territori andorr脿 a t铆tol oner贸s
- Standard rate
- 4.5%
Read in a browser (built-in browser, not Claude in Chrome): the Departament de Tributs i de Fronteres IGI page on e-tramits states the general rate as 4,5%, with 0% super-reduced, 1% reduced, 2,5% special and 9,5% increased rates. The page does not give an effective date.
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Tipus de gravamen general: 4,5% Tipus de gravamen superredu茂t: 0% Tipus de gravamen redu茂t: 1% Tipus de gravamen especial: 2,5% Tipus de gravamen incrementat: 9,5%
- Other rates
- 1% Operations under the reduced rate (tipus de gravamen redu茂t); the list of operations is on the authority's page
- 2.5% Operations under the special rate (tipus de gravamen especial); the list of operations is on the authority's page
- 9.5% Operations under the increased rate (tipus de gravamen incrementat); the list of operations is on the authority's page
- 0% Operations under the super-reduced rate (tipus de gravamen superredu茂t); the list of operations is on the authority's page
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Tipus de gravamen general: 4,5% Tipus de gravamen superredu茂t: 0% Tipus de gravamen redu茂t: 1% Tipus de gravamen especial: 2,5% Tipus de gravamen incrementat: 9,5%
- Registration threshold
- EUR 40,000
amount of deliveries of goods and provision of services; investment-goods transfers excluded; annual (xifra anual)
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No tenen la consideraci贸 d鈥檈mpresaris o professionals als efectes d鈥檃quest impost quan l鈥檌mport dels lliuraments de b茅ns i les prestacions de serveis efectuats no superi la xifra anual de 40.000 euros
- A foreign company
- See the note
The IGI pages read cover obligations for businesses carrying out supplies in Andorran territory; they say nothing on non-resident suppliers, so these fields are left as gaps.
- Returns filed
- Depends on the business
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Xifra anual de negocis inferior a 250.000 euros, els mesos de juliol i gener les corresponents al semestre anterior.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Andorra. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Societat de responsabilitat limitada (SL)
- Identifier
- AD-SLA form ISO 20275 does not list.