{"id":26765,"date":"2026-01-07T11:54:34","date_gmt":"2026-01-07T10:54:34","guid":{"rendered":"https:\/\/progdev.pro\/how-to-present-annual-accounts-in-andorra-new-official-models-and-key-changes\/"},"modified":"2026-02-23T14:36:41","modified_gmt":"2026-02-23T13:36:41","slug":"how-to-file-annual-accounts-in-andorra","status":"publish","type":"post","link":"https:\/\/progdev.pro\/en\/how-to-file-annual-accounts-in-andorra\/","title":{"rendered":"How to present annual accounts in Andorra: New official models and key changes"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26765\" class=\"elementor elementor-26765 elementor-26763\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bef957 e-flex e-con-boxed e-con e-parent\" data-id=\"7bef957\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b6caf26 elementor-widget elementor-widget-spacer\" data-id=\"b6caf26\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f36157 elementor-widget elementor-widget-heading\" data-id=\"5f36157\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What changes from 2025 and how to prepare<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f26905 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"8f26905\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"662\" data-end=\"838\">On December 23, 2025, the Government of Andorra published a new ministerial order that <strong data-start=\"752\" data-end=\"837\">definitively changes how annual accounts must be presented and deposited<\/strong> .<\/p><p data-start=\"840\" data-end=\"897\">It is not a simple technical adjustment.<br data-start=\"869\" data-end=\"872\"> It&#8217;s a <strong data-start=\"878\" data-end=\"896\">model change<\/strong> .<\/p><p data-start=\"899\" data-end=\"954\">From the financial years beginning on January 1, 2025:<\/p><ul data-start=\"955\" data-end=\"1131\"><li data-start=\"955\" data-end=\"994\"><p data-start=\"957\" data-end=\"994\">The entire deposit is <strong data-start=\"975\" data-end=\"993\">100% telematic<\/strong> .<\/p><\/li><li data-start=\"995\" data-end=\"1032\"><p data-start=\"997\" data-end=\"1032\">There are <strong data-start=\"1003\" data-end=\"1031\">new official forms<\/strong> .<\/p><\/li><li data-start=\"1033\" data-end=\"1090\"><p data-start=\"1035\" data-end=\"1090\">Accounting and statistical information is <strong data-start=\"1076\" data-end=\"1089\">unified<\/strong> .<\/p><\/li><li data-start=\"1091\" data-end=\"1131\"><p data-start=\"1093\" data-end=\"1131\">The old models <strong data-start=\"1111\" data-end=\"1130\">are repealed<\/strong> .<\/p><\/li><\/ul><p data-start=\"1133\" data-end=\"1220\">And this has practical implications for companies, consultancies and financial departments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29d6bc0 elementor-widget elementor-widget-spacer\" data-id=\"29d6bc0\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47893e5 e-flex e-con-boxed e-con e-parent\" data-id=\"47893e5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-549c557 elementor-widget elementor-widget-heading\" data-id=\"549c557\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What exactly does this ministry order regulate?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55d7596 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"55d7596\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1279\" data-end=\"1314\">This order develops and applies:<\/p><ul data-start=\"1316\" data-end=\"1522\"><li data-start=\"1316\" data-end=\"1371\"><p data-start=\"1318\" data-end=\"1371\"><strong data-start=\"1321\" data-end=\"1370\">Law 30\/2007 on accounting for entrepreneurs<\/strong> .<\/p><\/li><li data-start=\"1372\" data-end=\"1442\"><p data-start=\"1374\" data-end=\"1442\">The <strong data-start=\"1377\" data-end=\"1413\">new General Accounting Plan<\/strong> approved by Decree 479\/2025.<\/p><\/li><li data-start=\"1443\" data-end=\"1522\"><p data-start=\"1445\" data-end=\"1522\">The modification of the account deposit regime through Decree 480\/2025.<\/p><\/li><\/ul><p data-start=\"1524\" data-end=\"1543\">The objective is clear:<\/p><blockquote data-start=\"1544\" data-end=\"1669\"><p data-start=\"1546\" data-end=\"1669\">adapt accounting information to current business reality and facilitate electronic filing with standardized models.<\/p><\/blockquote><p data-start=\"1671\" data-end=\"1730\"><br>Less improvisation, more structure. And more control. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60b75a3 elementor-widget elementor-widget-spacer\" data-id=\"60b75a3\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b3cc12a e-flex e-con-boxed e-con e-parent\" data-id=\"b3cc12a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b08cc1 elementor-widget elementor-widget-heading\" data-id=\"6b08cc1\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The key change: exclusively telematic deposit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03d693b elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"03d693b\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1788\" data-end=\"1803\">From now on:<\/p><ul data-start=\"1805\" data-end=\"2019\"><li data-start=\"1805\" data-end=\"1878\"><p data-start=\"1807\" data-end=\"1878\">The <strong data-start=\"1810\" data-end=\"1877\">deposit of annual accounts can only be made electronically<\/strong> .<\/p><\/li><li data-start=\"1879\" data-end=\"1972\"><p data-start=\"1881\" data-end=\"1972\">It must be done using the <strong data-start=\"1908\" data-end=\"1927\">official models<\/strong> available at the Government&#8217;s electronic headquarters.<\/p><\/li><li data-start=\"1973\" data-end=\"2019\"><p data-start=\"1975\" data-end=\"2019\">The previous procedures are no longer valid.<\/p><\/li><\/ul><p data-start=\"2021\" data-end=\"2073\">The orders of 2016 and 2021 are <strong data-start=\"2059\" data-end=\"2072\">repealed<\/strong> .<\/p><p data-start=\"2075\" data-end=\"2140\">For this reason, it is advisable to review current procedures to ensure they are aligned with the new regulatory framework.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e68b82 elementor-widget elementor-widget-spacer\" data-id=\"7e68b82\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-033ec5e e-flex e-con-boxed e-con e-parent\" data-id=\"033ec5e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0afb73 elementor-widget elementor-widget-heading\" data-id=\"a0afb73\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">New official models: abbreviated and normal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d51c66e elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"d51c66e\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2191\" data-end=\"2249\">This is one of the points that requires the most attention when preparing the deposit of the annual accounts.<\/p><h3 data-start=\"2251\" data-end=\"2269\">Abbreviated model<\/h3><p data-start=\"2271\" data-end=\"2354\">Designed for companies that meet the requirements to present abbreviated accounts.<\/p><p data-start=\"2356\" data-end=\"2363\">Includes:<\/p><ul data-start=\"2364\" data-end=\"2481\"><li data-start=\"2364\" data-end=\"2401\"><p data-start=\"2366\" data-end=\"2401\">805-B1 Profit and loss account<\/p><\/li><li data-start=\"2402\" data-end=\"2419\"><p data-start=\"2404\" data-end=\"2419\">805-B2 Balance<\/p><\/li><li data-start=\"2420\" data-end=\"2438\"><p data-start=\"2422\" data-end=\"2438\">805-B3 Memory<\/p><\/li><li data-start=\"2439\" data-end=\"2481\"><p data-start=\"2441\" data-end=\"2481\">805-B4 Abbreviated statistical model and annex<\/p><\/li><\/ul><h3 data-start=\"2483\" data-end=\"2499\">Regular model<\/h3><p data-start=\"2501\" data-end=\"2554\">For companies that must present complete accounts.<\/p><p data-start=\"2556\" data-end=\"2563\">Includes:<\/p><ul data-start=\"2564\" data-end=\"2761\"><li data-start=\"2564\" data-end=\"2601\"><p data-start=\"2566\" data-end=\"2601\">805-A1 Income statement<\/p><\/li><li data-start=\"2602\" data-end=\"2619\"><p data-start=\"2604\" data-end=\"2619\">805-A2 Balance<\/p><\/li><li data-start=\"2620\" data-end=\"2664\"><p data-start=\"2622\" data-end=\"2664\">805-A3 Statement of changes in equity<\/p><\/li><li data-start=\"2665\" data-end=\"2701\"><p data-start=\"2667\" data-end=\"2701\">805-A4 Cash flow statement<\/p><\/li><li data-start=\"2702\" data-end=\"2720\"><p data-start=\"2704\" data-end=\"2720\">805-A5 Memory<\/p><\/li><li data-start=\"2721\" data-end=\"2761\"><p data-start=\"2723\" data-end=\"2761\">805-A6 Normal statistical model and annex<\/p><\/li><\/ul><p data-start=\"2763\" data-end=\"2867\"><br>Once the official models to be submitted have been identified, the next step is to understand how this can be facilitated.<br> this process from an operational point of view.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c9b9e7 elementor-widget elementor-widget-spacer\" data-id=\"4c9b9e7\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-744d122 e-flex e-con-boxed e-con e-parent\" data-id=\"744d122\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4fc6c1 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"c4fc6c1\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to automate the submission of 805 models with AccoDev<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa80c69 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"fa80c69\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1564\" data-end=\"1802\">The official 805 models define <strong data-start=\"1599\" data-end=\"1642\">exactly which fields must be filled<\/strong> in when filing annual accounts. The usual challenge is not the form itself, but <strong data-start=\"1727\" data-end=\"1801\">having all the accounting data structured so that they fit together<\/strong> . <\/p><p data-start=\"1804\" data-end=\"2034\"><strong><a href=\"https:\/\/progdev.pro\/saswp\/softwareapplication-4-2-2\/\" target=\"_blank\" rel=\"noopener\">AccoDev<\/a><\/strong> 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&#8217;s accounting information. <\/p><p data-start=\"2036\" data-end=\"2048\"><strong>This allows:<\/strong><\/p><ul data-start=\"2049\" data-end=\"2242\"><li data-start=\"2049\" data-end=\"2112\"><p data-start=\"2051\" data-end=\"2112\">Automatically populate models with real and consistent data.<\/p><\/li><li data-start=\"2113\" data-end=\"2152\"><p data-start=\"2115\" data-end=\"2152\">Avoid last-minute manual adjustments.<\/p><\/li><li data-start=\"2153\" data-end=\"2242\"><p data-start=\"2155\" data-end=\"2242\">Guarantee consistency between balance sheet, profit and loss, report and statistical information.<\/p><\/li><\/ul><p data-start=\"2244\" data-end=\"2290\"><strong>Once the information has been reviewed, <a href=\"https:\/\/progdev.pro\/saswp\/softwareapplication-4-2-2\/\">AccoDev<\/a> allows:<\/strong><\/p><ul data-start=\"2291\" data-end=\"2466\"><li data-start=\"2291\" data-end=\"2351\"><p data-start=\"2293\" data-end=\"2351\">Download a <strong data-start=\"2309\" data-end=\"2330\">printable version<\/strong> of the models, if needed.<\/p><\/li><li data-start=\"2352\" data-end=\"2466\"><p data-start=\"2354\" data-end=\"2466\">Generate the <strong data-start=\"2364\" data-end=\"2385\">official XML file<\/strong> , ready to upload to the <strong><a href=\"https:\/\/www.govern.ad\/ca\/tematiques\/ocupacio-i-treball\/departament-d-ocupacio-i-treball-serveis-generals-del-departament\/tramits\" target=\"_blank\" rel=\"noopener\">Government of Andorra&#8217;s Procedures<\/a><\/strong> platform<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed90301 e-flex e-con-boxed e-con e-parent\" data-id=\"ed90301\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9921f19 elementor-widget elementor-widget-heading\" data-id=\"9921f19\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">From when is it mandatory?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91231bc elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"91231bc\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2909\" data-end=\"2931\">This point is critical.<\/p><p data-start=\"2933\" data-end=\"2993\">The order enters into force the day after its publication, but:<\/p><p data-start=\"2995\" data-end=\"3068\"><strong data-start=\"2998\" data-end=\"3067\">It applies to financial years beginning on or after January 1, 2025<\/strong> .<\/p><p data-start=\"3070\" data-end=\"3079\">That is to say:<\/p><ul data-start=\"3080\" data-end=\"3152\"><li data-start=\"3080\" data-end=\"3119\"><p data-start=\"3082\" data-end=\"3119\">Accounts for 2024 \u2192 previous system<\/p><\/li><li data-start=\"3120\" data-end=\"3152\"><p data-start=\"3122\" data-end=\"3152\">2025 accounts \u2192 new system<\/p><\/li><\/ul><p data-start=\"3154\" data-end=\"3224\">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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-375faa7 elementor-widget elementor-widget-spacer\" data-id=\"375faa7\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-10c656f e-flex e-con-boxed e-con e-parent\" data-id=\"10c656f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8832f88 elementor-widget elementor-widget-heading\" data-id=\"8832f88\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Where problems usually appear<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8eb3a8 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"d8eb3a8\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3268\" data-end=\"3324\">In the process of preparing annual accounts, it is common to encounter some recurring difficulties, such as:<\/p><ul data-start=\"3326\" data-end=\"3573\"><li data-start=\"3326\" data-end=\"3383\"><p data-start=\"3328\" data-end=\"3383\">Data that does not fit between memory, balance sheet and results.<\/p><\/li><li data-start=\"3384\" data-end=\"3452\"><p data-start=\"3386\" data-end=\"3452\">Forms filled out incorrectly because you don&#8217;t understand what each section asks for.<\/p><\/li><li data-start=\"3453\" data-end=\"3502\"><p data-start=\"3455\" data-end=\"3502\">Inconsistent or incomplete statistical information.<\/p><\/li><li data-start=\"3503\" data-end=\"3573\"><p data-start=\"3505\" data-end=\"3573\">Reprocess data at the last minute because the software is not ready.<\/p><\/li><\/ul><p data-start=\"3575\" data-end=\"3610\">All this wastes time. And money. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2241de elementor-widget elementor-widget-spacer\" data-id=\"a2241de\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66f7dcd e-flex e-con-boxed e-con e-parent\" data-id=\"66f7dcd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3387e0 elementor-widget elementor-widget-heading\" data-id=\"e3387e0\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to prepare well for this new scenario<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efa47ed elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"efa47ed\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3664\" data-end=\"3698\">The key is to have a clear process and appropriate tools that facilitate this task.<\/p><p data-start=\"3700\" data-end=\"3711\">You need:<\/p><ul data-start=\"3712\" data-end=\"3924\"><li data-start=\"3712\" data-end=\"3772\"><p data-start=\"3714\" data-end=\"3772\">Have <strong data-start=\"3723\" data-end=\"3771\">accounting structured according to the new PGC<\/strong> .<\/p><\/li><li data-start=\"3773\" data-end=\"3855\"><p data-start=\"3775\" data-end=\"3855\">Be able to generate <strong data-start=\"3789\" data-end=\"3829\">balance sheets, reports and official statements<\/strong> without retouching Excel by hand.<\/p><\/li><li data-start=\"3856\" data-end=\"3924\"><p data-start=\"3858\" data-end=\"3924\">Ensure consistency between all pieces before presenting them.<\/p><\/li><\/ul><p data-start=\"3926\" data-end=\"4025\">And this is only viable if your accounting software is aligned with current Andorran regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b560ef e-con-full e-flex e-con e-child\" data-id=\"4b560ef\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60aa85e elementor-widget elementor-widget-spacer\" data-id=\"60aa85e\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e43d626 elementor-widget-mobile__width-initial elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"e43d626\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f11063 elementor-widget elementor-widget-spacer\" data-id=\"1f11063\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4acb1a5 elementor-widget__width-initial elementor-widget elementor-widget-htmega-accordion-addons\" data-id=\"4acb1a5\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"htmega-accordion-addons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"accordion\" id=\"accordionExample4acb1a5\">                            <div class=\"single_accourdion htmega-icon-align-\">\n\n                                <div class=\"htmega-accourdion-title\">\n                                    <h2 data-toggle=\"htbcollapse\" data-target=\"#htmega-collapse14acb1a5\" class=\"htmega-items-hedding\">1. What are the legal requirements for filing annual accounts in Andorra in 2026? <span class=\"accourdion-icon close-accourdion\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"accourdion-icon open-accourdion\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/h2>                                <\/div>\n\n                                <div id=\"htmega-collapse14acb1a5\" class=\"htb-collapse htb-show\"  >\n                                    <div class=\"accordion-content\">\n                                        <p>Andorran companies must prepare, approve, and file their annual accounts in accordance with the current accounting regulations and the new official templates applicable in 2026. It is mandatory to include the balance sheet, the profit and loss account, the notes to the financial statements, and any other documents required depending on the type of company. <\/p>                                    <\/div>\n                                <\/div>\n\n                            <\/div>\n\n                                                    <div class=\"single_accourdion htmega-icon-align-\">\n\n                                <div class=\"htmega-accourdion-title\">\n                                    <h2 data-toggle=\"htbcollapse\" data-target=\"#htmega-collapse24acb1a5\" class=\"htb-collapsed htmega-items-hedding\">2. What are the official deadlines for filing annual accounts in Andorra in 2026? <span class=\"accourdion-icon close-accourdion\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"accourdion-icon open-accourdion\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/h2>                                <\/div>\n\n                                <div id=\"htmega-collapse24acb1a5\" class=\"htb-collapse \"  >\n                                    <div class=\"accordion-content\">\n                                        <p data-start=\"355\" data-end=\"544\">Annual accounts must be prepared within three months following the end of the financial year, approved by the shareholders within six months, and filed within one month after approval. In 2026, these deadlines remain mandatory for all companies. <\/p>                                    <\/div>\n                                <\/div>\n\n                            <\/div>\n\n                                                    <div class=\"single_accourdion htmega-icon-align-\">\n\n                                <div class=\"htmega-accourdion-title\">\n                                    <h2 data-toggle=\"htbcollapse\" data-target=\"#htmega-collapse34acb1a5\" class=\"htb-collapsed htmega-items-hedding\">3. Is the electronic filing of annual accounts mandatory in Andorra? <span class=\"accourdion-icon close-accourdion\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"accourdion-icon open-accourdion\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/h2>                                <\/div>\n\n                                <div id=\"htmega-collapse34acb1a5\" class=\"htb-collapse \"  >\n                                    <div class=\"accordion-content\">\n                                        <p data-start=\"609\" data-end=\"781\">Yes. Annual accounts must be filed exclusively through electronic submission via the official platform provided by the Andorran administration, using the current official templates. <\/p>                                    <\/div>\n                                <\/div>\n\n                            <\/div>\n\n                                                    <div class=\"single_accourdion htmega-icon-align-\">\n\n                                <div class=\"htmega-accourdion-title\">\n                                    <h2 data-toggle=\"htbcollapse\" data-target=\"#htmega-collapse44acb1a5\" class=\"htb-collapsed htmega-items-hedding\">4. What documentation is required to file annual accounts in Andorra? <span class=\"accourdion-icon close-accourdion\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"accourdion-icon open-accourdion\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/h2>                                <\/div>\n\n                                <div id=\"htmega-collapse44acb1a5\" class=\"htb-collapse \"  >\n                                    <div class=\"accordion-content\">\n                                        <p data-start=\"840\" data-end=\"987\">You must submit the balance sheet, the profit and loss account, the notes to the financial statements, the approval minutes, and, where applicable, the audit report. The documentation must follow either the standard or the abbreviated format depending on the size of the company. <\/p>                                    <\/div>\n                                <\/div>\n\n                            <\/div>\n\n                                                    <div class=\"single_accourdion htmega-icon-align-\">\n\n                                <div class=\"htmega-accourdion-title\">\n                                    <h2 data-toggle=\"htbcollapse\" data-target=\"#htmega-collapse54acb1a5\" class=\"htb-collapsed htmega-items-hedding\">5. What penalties apply for failing to file annual accounts in Andorra? <span class=\"accourdion-icon close-accourdion\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"accourdion-icon open-accourdion\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/h2>                                <\/div>\n\n                                <div id=\"htmega-collapse54acb1a5\" class=\"htb-collapse \"  >\n                                    <div class=\"accordion-content\">\n                                        <p data-start=\"1047\" data-end=\"1188\">Failure to file annual accounts may result in financial penalties, registry restrictions, and potential liability for company directors, in accordance with Andorran commercial legislation.<\/p>                                    <\/div>\n                                <\/div>\n\n                            <\/div>\n\n                        <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a54b2c e-con-full e-flex e-con e-parent\" data-id=\"3a54b2c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-595eb74 elementor-widget elementor-widget-template\" data-id=\"595eb74\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"page\" data-elementor-id=\"26791\" class=\"elementor elementor-26791 elementor-26789\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a20192c e-flex e-con-boxed e-con e-parent\" data-id=\"a20192c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59456a0 e-flex e-con-boxed e-con e-parent\" data-id=\"59456a0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0305ce6 e-flex e-con-boxed e-con e-parent\" data-id=\"0305ce6\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cd419b4 e-flex e-con-boxed e-con e-child\" data-id=\"cd419b4\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-409f05f elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"409f05f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Manage the accounting of your Andorran company with AccoDev<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ed17ac icon-position-mobile-left icon-vertical-align-center content-align-mobile-left icon-box-vertical-align-mobile-center elementor-widget__width-inherit icon-box-vertical-align-center content-align-left icon-position-left elementor-widget elementor-widget-the7_icon_box_grid_widget\" data-id=\"1ed17ac\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"the7_icon_box_grid_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-box-grid-wrapper the7-elementor-widget loading-effect-none the7_icon_box_grid_widget-1ed17ac\">\t\t\t<div class=\"dt-css-grid\">\n\t\t\t\t\t\t\t\t\t<div class=\"wf-cell shown\">\n\t\t\t\t\t\t<a class=\"the7-icon-box-grid box-hover\" aria-label=\"Accounting adapted to the legal and fiscal framework of Andorra\">\t\t\t\t\t\t\t<div class=\"box-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-div\">\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h5 class=\"box-heading\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tAccounting adapted to the legal and fiscal framework of Andorra\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"wf-cell shown\">\n\t\t\t\t\t\t<a class=\"the7-icon-box-grid box-hover\" aria-label=\"Designed for companies, management companies and financial departments\">\t\t\t\t\t\t\t<div class=\"box-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-div\">\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h5 class=\"box-heading\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDesigned for companies, management companies and financial departments\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"wf-cell shown\">\n\t\t\t\t\t\t<a class=\"the7-icon-box-grid box-hover\" aria-label=\"Facilitates accounting closing and annual preparation\">\t\t\t\t\t\t\t<div class=\"box-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-div\">\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h5 class=\"box-heading\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tFacilitates accounting closing and annual preparation\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"wf-cell shown\">\n\t\t\t\t\t\t<a class=\"the7-icon-box-grid box-hover\" aria-label=\"Reduce errors and automate key processes\">\t\t\t\t\t\t\t<div class=\"box-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-div\">\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h5 class=\"box-heading\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tReduce errors and automate key processes\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"wf-cell shown\">\n\t\t\t\t\t\t<a class=\"the7-icon-box-grid box-hover\" aria-label=\"Data prepared for regulations and official 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models\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d31dc99 e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"d31dc99\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f869138 content-align-center icon-box-vertical-align-top icon-vertical-align-start elementor-widget elementor-widget-the7_image_box_grid_widget\" data-id=\"f869138\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" 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2560px) 100vw, 2560px\" style=\"--ratio: 2560 \/ 1654;\" data-src=\"https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-scaled.png\" loading=\"eager\" data-srcset=\"https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-scaled.png 2560w, https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-300x194.png 300w, https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-1024x662.png 1024w, https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-768x496.png 768w, https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-1536x992.png 1536w, https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-2048x1323.png 2048w\" \/><\/a>\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-content\">\n\t\t\t\t\t\t\t\t\t<div class=\"box-description\">The reference software in Andorra for<br> business accounting<\/div><a href=\"https:\/\/progdev.pro\/accodev\/\" target=\"_blank\" class=\"box-button elementor-button elementor-size-xs\">Discover AccoDev<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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&#8217;s a model change . From the financial years beginning on January 1, 2025: The&hellip;<\/p>\n","protected":false},"author":1,"featured_media":26845,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[306],"tags":[308],"class_list":["post-26765","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-and-taxation","tag-accodev-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to present annual accounts in Andorra: New official models<\/title>\n<meta name=\"description\" content=\"Clear guide to presenting annual accounts in Andorra: official models, electronic filing and key changes to the current procedure.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/progdev.pro\/en\/how-to-file-annual-accounts-in-andorra\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to present annual accounts in Andorra: New official models\" \/>\n<meta property=\"og:description\" content=\"Clear guide to presenting annual accounts in Andorra: official models, electronic filing and key changes to the current procedure.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/progdev.pro\/en\/how-to-file-annual-accounts-in-andorra\/\" \/>\n<meta property=\"og:site_name\" content=\"PROGDEV - Programaci\u00f3 a mida\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-07T10:54:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-23T13:36:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/progdev.pro\/wp-content\/uploads\/2026\/01\/Com-presentar-els-comptes-anuals-a-Andorra-scaled.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1019\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"progdev\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"progdev\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"How to present annual accounts in Andorra: New official models","description":"Clear guide to presenting annual accounts in Andorra: official models, electronic filing and key changes to the current procedure.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/progdev.pro\/en\/how-to-file-annual-accounts-in-andorra\/","og_locale":"en_US","og_type":"article","og_title":"How to present annual accounts in Andorra: New official models","og_description":"Clear guide to presenting annual accounts in Andorra: official models, electronic filing and key changes to the current procedure.","og_url":"https:\/\/progdev.pro\/en\/how-to-file-annual-accounts-in-andorra\/","og_site_name":"PROGDEV - 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