As part of the reform of its public procurement policy, Andorra has introduced a phased system for electronic invoicing between businesses and the government (B2G). The portal and registry for electronic invoices in the public sector went live for the general government on October 1, 2024; paper invoices will only be accepted until January 1, 2025. Starting January 1, 2026, the same model will be extended to municipalities and other government agencies.

The legal obligation rests with government agencies, which must receive invoices via the portal in a structured electronic format. Suppliers are not directly required by regulation to issue e-invoices, but in practice, every invoice submitted to government agencies must be submitted via the portal (or another channel permitted by regulation), making e-invoicing a de facto requirement for suppliers.