invopop · NicoGonMu · Feb 24, 2026 · Feb 24, 2026 · Feb 24, 2026 · Feb 24, 2026
diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -10,6 +10,10 @@ The format is based on [Keep a Changelog](http://keepachangelog.com/) and this p
 
 - `gr-mydata-v1`: Corrected exemption codes 3 and 4 mapping to `outside-scope`
 
+### Added
+
+- `ad`: Andorra regime
+
 ## [v0.308.0] - 2026-02-17
 
 ### Removed

diff --git a/bill/invoice_test.go b/bill/invoice_test.go
@@ -1098,8 +1098,8 @@ func TestInvoiceForUnknownRegime(t *testing.T) {
 	inv := baseInvoice(t, lines...)
 
 	// Set an undefined regime
-	inv.Supplier.TaxID.Country = l10n.AD.Tax()
-	assert.Nil(t, tax.RegimeDefFor(l10n.AD), "if Andorra is defined, change this to another country")
+	inv.Supplier.TaxID.Country = l10n.AO.Tax()
+	assert.Nil(t, tax.RegimeDefFor(l10n.AO), "if Angola is defined, change this to another country")
 
 	assert.ErrorContains(t, inv.Calculate(), "currency: missing")
 	inv.Currency = currency.USD

diff --git a/data/regimes/ad.json b/data/regimes/ad.json
@@ -0,0 +1,232 @@
+{
+  "$schema": "https://gobl.org/draft-0/tax/regime-def",
+  "name": {
+    "ca": "Andorra",
+    "en": "Andorra",
+    "es": "Andorra"
+  },
+  "description": {
+    "en": "The main indirect tax in Andorra is the 'Impost General Indirecte (IGI)', and it is enforced since 1st of January 2013.\nIt has different rates:\n- General: 4.5% (general goods and services)\n- Reduced: 1.0% (food products, books, newspapers, magazines, medicines, etc.)\n- Super-reduced: 0.0% (health, education, social services)\n- Special: 2.5% (transportation, cultural goods and services)\n- Increased: 9.5% (banking and financial services)\n\nThe NRT (Número de Registre Tributari) is the tax identification number for companies in Andorra. It has the following format: 'X-999999-X'\n- A leading letter (identifying the type of person/entity):\n  - F: Individual Residents\n  - E: Non-resident Individuals\n  - L: Limited Liability Companies (S.L.)\n  - A: Joint-stock Corporations (S.A.)\n- Six digits.\n- A trailing control letter.\n\nInvoices allow corrections through credit notes (Nota d'Abonament) and debit notes and (Nota de Càrrec).\n\nInvoice presentation reqirements are:\n- Quarterly: Companies with a turnover of more than €250,000 (April, July, October, January).\n- Semestral: Companies with a turnover of less than €250,000 (July, January).\n- Start of activity: Generally declared semestrally (July and January), unless the special regime applies.\n\nSources:\n- [Departament de Tributs i de Fronteres - Andorra](https://www.impostos.ad)\n- [Andorra NRT number guide](https://lookuptax.com/docs/tax-identification-number/andorra-tax-id-guide)"
+  },
+  "time_zone": "Europe/Andorra",
+  "country": "AD",
+  "currency": "EUR",
+  "tax_scheme": "VAT",
+  "scenarios": [
+    {
+      "schema": "bill/invoice",
+      "list": [
+        {
+          "tags": [
+            "reverse-charge"
+          ],
+          "note": {
+            "key": "legal",
+            "src": "reverse-charge",
+            "text": "Reverse charge: Customer to account for VAT to the relevant tax authority."
+          }
+        }
+      ]
+    }
+  ],
+  "corrections": [
+    {
+      "schema": "bill/invoice",
+      "types": [
+        "credit-note",
+        "debit-note"
+      ]
+    }
+  ],
+  "categories": [
+    {
+      "code": "VAT",
+      "name": {
+        "ca": "IGI",
+        "en": "VAT",
+        "es": "IGI"
+      },
+      "title": {
+        "ca": "Impost General Indirecte",
+        "en": "General Indirect Tax",
+        "es": "Impuesto General Indirecto"
+      },
+      "desc": {
+        "ca": "L'Impost General Indirecte (IGI) és el principal impost indirecte que grava el consum a Andorra.",
+        "en": "The General Indirect Tax (IGI) is the main indirect tax levied on consumption in Andorra.",
+        "es": "El Impuesto General Indirecto (IGI) es el principal impuesto indirecto que grava el consumo en Andorra."
+      },
+      "keys": [
+        {
+          "key": "standard",
+          "name": {
+            "en": "Standard"
+          }
+        },
+        {
+          "key": "zero",
+          "name": {
+            "en": "Zero"
+          }
+        },
+        {
+          "key": "reverse-charge",
+          "name": {
+            "en": "Reverse charge"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "exempt",
+          "name": {
+            "en": "Exempt"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "export",
+          "name": {
+            "en": "Export"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "intra-community",
+          "name": {
+            "en": "Intra-community"
+          },
+          "no_percent": true
+        },
+        {
+          "key": "outside-scope",
+          "name": {
+            "en": "Outside scope"
+          },
+          "no_percent": true
+        }
+      ],
+      "rates": [
+        {
+          "rate": "general",
+          "keys": [
+            "standard"
+          ],
+          "name": {
+            "ca": "Tipus general",
+            "en": "General Rate",
+            "es": "Tipo general"
+          },
+          "desc": {
+            "ca": "Tipus general de l'IGI aplicat a la majoria de béns i serveis (4,5%).",
+            "en": "General IGI rate applied to most goods and services (4.5%).",
+            "es": "Tipo general del IGI aplicado a la mayoría de bienes y servicios (4,5%)."
+          },
+          "values": [
+            {
+              "since": "2013-01-01",
+              "percent": "4.5%"
+            }
+          ]
+        },
+        {
+          "rate": "reduced",
+          "keys": [
+            "standard"
+          ],
+          "name": {
+            "ca": "Tipus reduït",
+            "en": "Reduced Rate",
+            "es": "Tipo reducido"
+          },
+          "desc": {
+            "ca": "Tipus reduït de l'IGI (1%).",
+            "en": "Reduced IGI rate (1%).",
+            "es": "Tipo reducido del IGI (1%)."
+          },
+          "values": [
+            {
+              "since": "2013-01-01",
+              "percent": "1.0%"
+            }
+          ]
+        },
+        {
+          "rate": "super-reduced",
+          "keys": [
+            "zero"
+          ],
+          "name": {
+            "ca": "Tipus superreduït",
+            "en": "Super-Reduced Rate",
+            "es": "Tipo superreducido"
+          },
+          "desc": {
+            "ca": "Tipus superreduït de l'IGI (0%).",
+            "en": "Super-reduced IGI rate (0%).",
+            "es": "Tipo superreducido del IGI (0%)."
+          },
+          "values": [
+            {
+              "since": "2013-01-01",
+              "percent": "0.0%"
+            }
+          ]
+        },
+        {
+          "rate": "special",
+          "keys": [
+            "standard"
+          ],
+          "name": {
+            "ca": "Tipus especial",
+            "en": "Special Rate",
+            "es": "Tipo especial"
+          },
+          "desc": {
+            "ca": "Tipus especial de l'IGI (2,5%).",
+            "en": "Special IGI rate (2.5%).",
+            "es": "Tipo especial del IGI (2,5%)."
+          },
+          "values": [
+            {
+              "since": "2013-01-01",
+              "percent": "2.5%"
+            }
+          ]
+        },
+        {
+          "rate": "increased",
+          "keys": [
+            "standard"
+          ],
+          "name": {
+            "ca": "Tipus incrementat",
+            "en": "Increased Rate",
+            "es": "Tipo incrementado"
+          },
+          "desc": {
+            "ca": "Tipus incrementat de l'IGI (9,5%).",
+            "en": "Increased IGI rate (9.5%).",
+            "es": "Tipo incrementado del IGI (9,5%)."
+          },
+          "values": [
+            {
+              "since": "2013-01-01",
+              "percent": "9.5%"
+            }
+          ]
+        }
+      ],
+      "sources": [
+        {
+          "title": {
+            "ca": "Departament de Tributs i de Fronteres - Andorra",
+            "en": "Departament de Tributs i de Fronteres - Andorra",
+            "es": "Departamento de Tributos y Fronteras - Andorra"
+          },
+          "url": "https://www.e-tramits.ad/tramits/ca/impostos/igi"
+        }
+      ]
+    }
+  ]
+}
diff --git a/examples/ad/credit-note.yaml b/examples/ad/credit-note.yaml
@@ -0,0 +1,31 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+$regime: AD
+type: credit-note
+series: "2024"
+code: "CN-0001"
+issue_date: "2024-01-05"
+currency: EUR
+preceding:
+  - regime: AD
+    type: standard
+    series: "2024"
+    code: "0001"
+    issue_date: "2024-01-01"
+supplier:
+  name: "Empresa Andorrana"
+  tax_id:
+    country: AD
+    code: L123456A
+customer:
+  name: "Client Particular"
+  tax_id:
+    country: AD
+    code: F121212B
+lines:
+  - quantity: 1
+    item:
+      name: "Producte Estàndard (Devolució)"
+      price: 100.00
+    taxes:
+      - cat: VAT
+        rate: general
diff --git a/examples/ad/invoice.yaml b/examples/ad/invoice.yaml
@@ -0,0 +1,40 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+$regime: AD
+type: standard
+series: "2024"
+code: "0001"
+issue_date: "2024-01-01"
+currency: EUR
+supplier:
+  name: "Empresa Andorrana"
+  tax_id:
+    country: AD
+    code: L123456A
+  address:
+    street: "Av. Meritxell, 1"
+    locality: "Andorra la Vella"
+    country: AD
+customer:
+  name: "Client Particular"
+  tax_id:
+    country: AD
+    code: F121212B
+  address:
+    street: "Carrer Major, 10"
+    locality: "Escaldes-Engordany"
+    country: AD
+lines:
+  - quantity: 1
+    item:
+      name: "Producte Estàndard"
+      price: 100.00
+    taxes:
+      - cat: VAT
+        rate: general
+  - quantity: 2
+    item:
+      name: "Llibre (Tipus Reduït)"
+      price: 20.00
+    taxes:
+      - cat: VAT
+        rate: reduced