New General Accounting Plan of Andorra

On December 23, 2025, the new General Accounting Plan of Andorra was approved, through Decree 479/2025, as well as several regulatory modifications in corporate matters and the deposit of accounts through Decree 480/2025, incorporating a series of technical adjustments framed in the technological improvement of the platform, with the aim of facilitating a clearer visualization of the accounting, statistical and fiscal aspects of the companies of the Principality.

Application:

Entry into force on January 1, 2026, applicable for the presentation and deposit of the annual accounts corresponding to the years started from January 1, 2025.

Main impacts:

• Simplification and improvement of the telematic process of deposit of accounts.
• Improves the visibility of information, separating accounting information from fiscal and statistical information.
• Update of memory breakdowns to transfer to statistical information.
• Deposit of annual accounts electronically in the electronic headquarters of the Government through the official forms approved by Government.
• Memories in free format will not be accepted, except in justified cases (specific regulations or annual accounts audited with an audit report).

Documents:

• Decree 479/2025, of 23-12-2025, approving the new General Accounting Plan.
• Decree 480/2025, of 23-12-2025, amending the Decree of 9-6-2010 of approval of the regulation of the Register of Accounts and the Decree of 16-4-2014 of approval of the regulation of application of the Law of limited companies and liability.

Blanca Palacían

Senior Manager, Head of Audit at BDO Andorra

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