The supply of services, including electronic services, by a non-resident is subject to VAT in Andorra. If non-resident companies not operating nor registered in Andorra supply electronic services to a VAT registered customer in Andorra, it results in the resident customer liable for payment of VAT by application of a reverse-charge mechanism.
Electronically supplied services are defined as services that consist in the transmission sent and received in its entirety, through processing equipment, including numeric compression and archiving of data, and fully transmitted, transported and received by cable, radio, optical system or other electronic media and, among others, also include the following:
- The supply and hosting of computer sites;
- Maintenance of distance software and equipment;
- Supply and update of software;
- Supply of images, text, information and availability of database;
- Supply of movies, games, including those of chance or of money, and broadcasting related to politics, culture, art, sports, science or leisure;
- Supply of distance learning.