How to present annual accounts in Andorra: New official models and key changes
What changes from 2025 and how to prepare
On December 23, 2025, the Government of Andorra published a new ministerial order that definitively changes how annual accounts must be presented and deposited .
It is not a simple technical adjustment.
It’s a model change .
From the financial years beginning on January 1, 2025:
The entire deposit is 100% telematic .
There are new official forms .
Accounting and statistical information is unified .
The old models are repealed .
And this has practical implications for companies, consultancies and financial departments.
What exactly does this ministry order regulate?
This order develops and applies:
Law 30/2007 on accounting for entrepreneurs .
The new General Accounting Plan approved by Decree 479/2025.
The modification of the account deposit regime through Decree 480/2025.
The objective is clear:
adapt accounting information to current business reality and facilitate electronic filing with standardized models.
Less improvisation, more structure. And more control.
The key change: exclusively telematic deposit
From now on:
The deposit of annual accounts can only be made electronically .
It must be done using the official models available at the Government’s electronic headquarters.
The previous procedures are no longer valid.
The orders of 2016 and 2021 are repealed .
For this reason, it is advisable to review current procedures to ensure they are aligned with the new regulatory framework.
New official models: abbreviated and normal
This is one of the points that requires the most attention when preparing the deposit of the annual accounts.
Abbreviated model
Designed for companies that meet the requirements to present abbreviated accounts.
Includes:
805-B1 Profit and loss account
805-B2 Balance
805-B3 Memory
805-B4 Abbreviated statistical model and annex
Regular model
For companies that must present complete accounts.
Includes:
805-A1 Income statement
805-A2 Balance
805-A3 Statement of changes in equity
805-A4 Cash flow statement
805-A5 Memory
805-A6 Normal statistical model and annex
Once the official models to be submitted have been identified, the next step is to understand how this can be facilitated.
this process from an operational point of view.
How to automate the submission of 805 models with AccoDev
The official 805 models define exactly which fields must be filled in when filing annual accounts. The usual challenge is not the form itself, but having all the accounting data structured so that they fit together .
AccoDev works by faithfully replicating the structure of the 805 models (abbreviated and normal). Each field of the official form corresponds to a field within the system, fed directly with your company’s accounting information.
This allows:
Automatically populate models with real and consistent data.
Avoid last-minute manual adjustments.
Guarantee consistency between balance sheet, profit and loss, report and statistical information.
Once the information has been reviewed, AccoDev allows:
Download a printable version of the models, if needed.
Generate the official XML file , ready to upload to the Government of Andorra’s Procedures platform
From when is it mandatory?
This point is critical.
The order enters into force the day after its publication, but:
It applies to financial years beginning on or after January 1, 2025 .
That is to say:
Accounts for 2024 → previous system
2025 accounts → new system
In the case of companies with a fiscal year coinciding with the calendar year, this new procedure is applicable from the accounts corresponding to 2025.
Where problems usually appear
In the process of preparing annual accounts, it is common to encounter some recurring difficulties, such as:
Data that does not fit between memory, balance sheet and results.
Forms filled out incorrectly because you don’t understand what each section asks for.
Inconsistent or incomplete statistical information.
Reprocess data at the last minute because the software is not ready.
All this wastes time. And money.
How to prepare well for this new scenario
The key is to have a clear process and appropriate tools that facilitate this task.
You need:
Have accounting structured according to the new PGC .
Be able to generate balance sheets, reports and official statements without retouching Excel by hand.
Ensure consistency between all pieces before presenting them.
And this is only viable if your accounting software is aligned with current Andorran regulations.
Manage the accounting of your Andorran company with AccoDev
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