Today we are going to talk about an issue that generally produces many problems for Andorran companies when they want to import products from abroad, it is about how to invoice something to an Andorran company. Andorra is outside the EU therefore the company that, for example, sells from Spain to an Andorran company, may have many doubts about how to carry out this operation. That is why I write this article, to see if it gets to where it should, and it removes problems for those that we have custom of importing abroad.
First, the procedure to buy something outside of Andorra being a company or being private is different. Companies can not do tax free, go directly with the invoice and no additional documentation is required. Of course, the invoice issued must include VAT, but it is more comfortable not to charge it than to wait for the DUA and then have to return it. If the customer transmits doubts, it may be logical to collect the VAT and return it, but it is rather complicated and cumbersome. In general, whatever the transport, invoicing with VAT, not charging and then requesting the DUA is easier than invoicing with VAT, charging it, asking for the DUA and then returning the money. In addition, it prevents the Spanish company having to pay VAT immediately and see it returned in the future.
Otherwise, there are no more problems and no additional complexity, it's like billing a normal company. The Andorran company will be charged all taxes related to the country (IGI passed and customs fees) and ready. Therefore, billing a company outside the EU like Andorra is not as complicated as it is believed, but you have to be accustomed to the procedure to do it well.