What does an Andorran winery need to report and maintain?
Short answer: Andorran wineries sit across agricultural, food-safety, tax, and alcohol rules. Vineyard holdings use the REA, wine manufacturing falls within sanitary authorization and RSPA registration, food operators maintain self-control and traceability records, IGI taxpayers file on a turnover-based cadence, and resident companies file corporate tax. Extra annual vineyard, lot, label, and control duties apply only if a producer opts into Qualitat Controlada d'Andorra.
One important result of this review: we did not identify a single TTB-style recurring wine-production return imposed on every Andorran winery in the current national statutes and official portals reviewed. Instead, the recurring workload is distributed across health registration, food-safety records, tax returns, conditional excise duties, and optional quality-scheme controls. This is a research finding, not proof that no fact-specific duty can apply.
Primary authorities reviewed: Govern d'Andorra e-Tramits, Portal Jurídic d'Andorra, and the official regulations linked throughout this guide. Accessed August 5, 2026.
Scope first: mandatory, conditional, and optional duties
This guide is for commercial wineries and vineyard-wineries operating in the Principality of Andorra. It does not treat neighboring French, Spanish, or EU rules as Andorran law. Where Andorra has incorporated or adapted external standards, the Andorran legal text remains the source used here.
Andorra winery compliance map
| Requirement | Who it reaches | When | What to keep or do | Official source |
|---|---|---|---|---|
| REA agricultural holding registration Activity-dependent | Vineyard operations constituted as agricultural holdings. | At setup/registration; current portal is open year-round. | Register the agricultural holding. The current portal shows €0 fee and a maximum two-month resolution period. | REA registration, e-Tramits |
| Sanitary authorization and RSPA Core for wine manufacture | Food establishments/industries. Manufacture and transformation are among RSPA-registerable activities. | Before opening and for listed changes; revalidation every five years if the establishment has an RSPA number. | Activity/process description, product list, label model, self-control systems, handler training information, and other required application documents. | Food-establishment regulation; current opening/change process |
| Food-safety self-controls and traceability Ongoing | Food operators, including wine manufacturing activity. | Continuously. | Documented risk-based self-controls, production records, product/lot controls, source and destination traceability, and corrective-action evidence. | Food regulation, arts. 69-70 and annex |
| IGI Taxpayer-dependent | Entrepreneurs/professionals within IGI scope. | Semiannual, quarterly, or monthly based on turnover; new activities are generally quarterly unless simplified. | File the return for the relevant period. Wine is excluded from the 1% reduced food rate; taxable domestic wine supplies therefore fall to the general 4.5% rate unless a separate exemption or rule applies. | Current IGI portal; IGI law, arts. 57-58 |
| Corporate income tax (IS) Entity-dependent | Resident legal persons subject to IS. | Annual return in the month following the six months after the tax period closes. | For a calendar-year company, that means the filing month is July. General rate: 10%. | Current corporate tax portal |
| Alcohol excise Importer/distiller focus | The statute identifies importers and distillers as liable persons. | Declaration-liquidation at release for consumption for liable persons. | CN 2204 fresh-grape wine is covered, at €0.0312/liter in the current statute. A domestic still-wine producer should not assume filing status from the product alone. | Special Taxes Law, arts. 15-18 and 32 |
| Quality Controlled Wine Optional regime | Operators choosing Qualitat Controlada d'Andorra. | Opt-in application, annual vineyard-parcel request, and ongoing lot controls. | Andorran grape/source rules, parcel and lot controls, wine control sheets, minimum four-year QC record retention, and scheme-specific labels. | Quality Controlled regulation |
Step-by-step compliance setup for a winery
- Map the legal operator and activities.Separate vineyard/agricultural activity, wine manufacture, retail/tasting, importation, and any distillation. The answer changes which registers, tax duties, and excise rules apply.
- Register the agricultural holding where the vineyard is an REA activity.The current REA procedure asks for an application and explanatory report. Eligibility differs for individuals and legal entities, so confirm the operator form before submitting.
- Complete sanitary authorization and RSPA registration for the winery premises.Andorra's food-establishment regulation makes sanitary authorization a prior control for food activity and puts manufacture/transformation among RSPA activities. The current opening/change procedure lists the operational documents Food Safety expects.
- Build documented self-controls and lot traceability before production.Record inputs, production day information, finished-product controls, lots, stock movements, source/destination traceability, training, and corrective actions. Keep the system current as products or processes change.
- Classify the winery's IGI profile with DTF.The current IGI page uses turnover to set filing cadence and separately lists a €150,000 threshold for agricultural/livestock activities versus the general €40,000 threshold. An integrated grower-winery with mixed activities should confirm which classification applies rather than assuming the agricultural threshold covers all processing/sales activity.
- Determine whether alcohol excise actually reaches the activity.The Special Taxes Law covers CN 2204 wine, but its liable-person provision names importers and distillers. If you import wine/alcohol or distill, resolve the filing path with the Departament de Tributs i de Fronteres before release for consumption. Do not invent a domestic winery return where the statute does not clearly create one.
- Choose whether to enter Quality Controlled Wine.If yes, apply to the official regime and run the annual vineyard-parcel, lot-linking, QC record, technical, and label controls as a separate compliance layer.
- Validate labels before release.Check the national consumer food-information rules, any product-specific obligations, allergens, and, if applicable, the stricter Quality Controlled Wine label rules.
Sanitary authorization, RSPA, and winery records
Andorra's food-establishment regulation covers establishments and industries that manufacture, prepare, transform, preserve, pack, condition, store, transport, distribute, import, or export food for human consumption. The regulation requires sanitary authorization for opening and specified changes, and article 104 activities also enter the Registre Sanitari del Principat d'Andorra (RSPA).
Verified against the official food-establishment regulation, especially arts. 96-104, and the current e-Tramits opening/change procedure.
What the current sanitary application expects
- Application details and the food activity to be authorized.
- A description of the activity and manufacturing processes.
- The products to be marketed and a model label.
- The establishment's self-control systems.
- Food-handler training plan/certificate information.
As of August 5, 2026, the opening/change portal displays a €196.38 fee and a maximum two-month resolution period. Both are portal values, not permanent figures. Re-check them immediately before filing.
RSPA revalidation
If the establishment has an RSPA number, the current government procedure states that sanitary authorization must be revalidated every five years. The revalidation portal currently displays a €132.00 fee and a maximum two-month resolution period.
Source: RSPA sanitary authorization revalidation, e-Tramits, verified August 5, 2026.
Ongoing records
Article 69 requires responsible food operators to run documented self-controls based on hazard analysis and critical control principles. The annex for food-processing businesses calls for production-day data, finished-product parameters/analyses, stock traceability, origin/destination information, and training records. When a safety nonconformity occurs, the framework also requires withdrawal/correction actions and information sufficient to identify affected product and lots.
A legal exception worth checking before you file commerce paperwork
For a vineyard-winery that may fit the exception, use the statute as the legal starting point but confirm the exact application with the responsible Andorran authorities before relying on it. This guide does not assume that every winery qualifies.
Controlling-law source: Llei 31/2022. General portal workflow: sanitary authorization opening/change. Both checked August 5, 2026.
IGI and corporate tax reporting
IGI: wine does not get the 1% reduced food rate
The general Impost General Indirecte (IGI) rate is 4.5%. Article 58's 1% reduced rate covers listed food products but expressly excludes alcoholic beverages. For a taxable domestic wine sale, do not use the 1% food rate merely because wine is a food product. Exports and other specifically exempt transactions need separate treatment.
Sources: current consolidated IGI law, arts. 57-58 and Govern d'Andorra IGI guidance.
IGI filing cadence
| Annual turnover band | Cadence | Government filing months | Period reported |
|---|---|---|---|
| Below €250,000 | Semiannual | July and January | Previous six-month period |
| €250,000 to below €3.6 million | Quarterly | April, July, October, January | Previous quarter |
| €3.6 million or more | Monthly | Following month | Previous month |
| Start of activity | Generally quarterly | Quarterly cycle | Unless the simplified regime applies |
Current cadence: e-Tramits IGI, cross-checked with the IGI regulation.
Corporate income tax (IS)
Resident legal persons subject to Impost sobre Societats (IS) face a 10% general rate. The tax period follows the entity's fiscal year. The government states that the annual return is filed in the month following the six months after the tax period ends. For a company with a December 31 year-end, that filing month is July.
Source: Govern d'Andorra corporate income tax guidance and filing information, checked August 5, 2026.
Alcohol excise: do not assume every winery is the liable taxpayer
Andorra's Special Taxes Law includes CN 2204 fresh-grape wine within the alcohol excise and currently lists the rate for CN 2204 at €0.0312 per liter. The same law identifies importers and distillers as liable persons for this tax and requires liable persons to present a declaration-liquidation at release for consumption.
That drafting matters. The tax-object article refers to manufacture/importation, while the liable-person article does not simply say "every winery." If your winery only ferments its own Andorran grapes into still wine, this guide does not convert that ambiguity into an invented recurring excise return. If you import wine or alcohol, distill, or have a mixed model, confirm your status and filing process with DTF before the first relevant movement or release.
Source: Llei 27/2008 d'impostos especials, current consolidated text, arts. 15-18 and 32, checked August 5, 2026.
Quality Controlled Wine: optional, but rigorous once you opt in
Qualitat Controlada d'Andorra is an official certification regime, not a universal winery license. Article 2 says operators who want to produce, transform, or market under the regime apply through the corresponding procedure and commit to its rules.
Sources: 2022 Quality Controlled regulation and the Govern d'Andorra official control and guarantee seals page.
Wine-specific QC obligations to calendar
- Annual vineyard parcel request: the agricultural holding requests inclusion each year for vineyard parcels intended for Quality Controlled Wine.
- Andorran source and facilities: QC wine uses grapes produced in Andorra from REA-declared vineyard surfaces and is made in facilities located in Andorra.
- Lot linkage: keep control sheets for each grape lot and wine lot, and link grape lots to the wine lot when grapes enter the cellar.
- QC record retention: keep those control sheets for at least four years. For wine, the regulation measures the period from when the last bottle in the lot is exhausted.
- QC label controls: the scheme requires its own set of label particulars and coded official control labels.
The regulation also contains detailed viticultural, analytical, and production parameters. A participating winery should re-check the live regulation before every vintage rather than copying old thresholds into a standing SOP.
Wine labels in Andorra
The current food-authorization portal cites Andorra's 2017 regulation on food information provided to consumers. The national rule sets the general mandatory-food-information framework and requires actual alcoholic strength by volume for beverages above 1.2% alcohol. It also provides that beverages above 1.2% alcohol are generally exempt under that regulation from the mandatory ingredients list and nutrition declaration, without prejudice to other applicable provisions.
Do not confuse that general rule with the optional QC regime. Quality Controlled Wine has extra scheme-specific label requirements, including wine category, winery name, country of origin, RSPA number, vintage, varieties, lot, bottle volume, alcohol content, and sulfites, plus the official coded control-label mechanism.
Official source for the general rule: BOPA, Reglament relatiu a la informació alimentària facilitada al consumidor. Full text cross-check: FAOLEX legal-text copy. QC label rule: Quality Controlled regulation, art. 18.
Winery retail and tasting: age restriction
Andorra prohibits the sale or transfer of alcohol to people under 18 years old. A winery that sells bottles or provides alcohol in a tasting context should build age controls into the customer-facing workflow.
Source: Govern d'Andorra public-safety guidance on alcohol sales/transfers to minors.
2026 reporting and review calendar
| Trigger or period | Action | Applies when | Evidence to retain |
|---|---|---|---|
| Before opening / listed changes | Sanitary authorization and applicable RSPA action | Food establishment or industry; opening and regulated changes | Application, process description, product list, labels, self-control documents, training records |
| Every 5 years | RSPA sanitary authorization revalidation | Establishment has an RSPA number | Revalidation submission and current supporting documents |
| Continuous | Food self-control, production, traceability, and corrective-action records | Food operator | Lot records, analyses/parameters, origin/destination traceability, training and corrective actions |
| January and July | Semiannual IGI return for previous semester | IGI taxpayer below €250,000 annual turnover | Return, sales/purchase tax support, reconciliations |
| January, April, July, October | Quarterly IGI return for previous quarter | IGI taxpayer from €250,000 to below €3.6 million; generally new activities | Return and tax workpapers |
| Every following month | Monthly IGI return for previous month | IGI taxpayer at €3.6 million or more annual turnover | Return and tax workpapers |
| 7th month after fiscal year-end | Corporate income tax return | Resident legal person subject to IS | Return and supporting accounts/tax workpapers |
| At release for consumption | Alcohol excise declaration-liquidation | Statutory liable person, including importers/distillers as described in the law | Customs/excise records and filed declaration |
| Annually | Request QC vineyard parcel inclusion | Only if participating in Quality Controlled Wine | Parcel request, vineyard controls, grape and wine lot links |
No exact day-of-month is invented where the official source states only a month or filing period. Always use the current portal for the live filing window.
Andorra winery compliance checklist
- Classify each activity: vineyard, winemaking, retail/tasting, import, distillation.
- Confirm REA status for the agricultural holding and keep registration data current.
- Obtain the winery's sanitary authorization and RSPA registration where applicable before food activity begins.
- Calendar five-year RSPA revalidation and event-driven changes.
- Maintain documented self-controls, production data, laboratory/finished-product controls, and lot traceability.
- Confirm the operator's IGI status and cadence with DTF, especially for mixed agriculture + processing activities.
- Apply 4.5% IGI to taxable domestic wine supplies unless a specific exemption or different rule applies; do not use the 1% reduced food rate for alcoholic beverages.
- Calendar corporate income tax for resident legal persons based on the entity's fiscal year.
- If importing alcohol/wine or distilling, confirm excise registration and declaration procedure before release for consumption.
- If opting into Quality Controlled Wine, maintain annual parcel, grape-to-wine lot, technical, record-retention, and label controls separately.
- Validate every final label against the current Andorran consumer-information rule and any QC-specific rules.
- Prevent alcohol sale or transfer to anyone under 18.
Andorra winery compliance FAQ
Does every Andorran winery file a monthly wine production report?
We did not identify a single TTB-style recurring production return imposed on every winery in the national statutes and current official portals reviewed. Reporting is distributed across sanitary/RSPA requirements, continuous food records, tax returns, conditional excise duties, and optional QC controls. Confirm any fact-specific duty for your entity and activity with the responsible authority.
Is Vi de Qualitat Controlada d'Andorra mandatory?
No. The regulation is written as an opt-in regime for operators who want to produce, transform, or market products under the Quality Controlled scheme. Once an operator opts in, the scheme's additional wine rules apply.
How often does a winery revalidate RSPA sanitary authorization?
The current government procedure says every five years for an establishment with an RSPA number. Changes to premises, installations, fundamental processes, activity, or ownership can require action sooner.
Is wine taxed at the 1% reduced IGI food rate?
No, not merely because it is a food product. The reduced-rate provision excludes alcoholic beverages. The general IGI rate is 4.5% for taxable domestic supplies unless a separate exemption or rule applies.
Does every domestic winery owe Andorran alcohol excise?
Do not assume that. The statute covers CN 2204 wine but names importers and distillers as liable persons. A producer that only ferments domestic grapes should confirm its own treatment with DTF, especially before adding import or distillation activity.
Can a vineyard-winery skip commerce registration?
Possibly, but only if it fits the specific 2022 statutory exception for qualifying REA-registered agricultural holdings directly selling their own natural or processed agricultural/livestock products. Because the general sanitary portal still shows a commerce prerequisite, confirm your exact facts before relying on the exception.
Can Solera file these Andorran returns for my winery?
This guide makes no such claim. Solera can support organized winery records, compliance preparation, calendars, and operational traceability. Use the current Andorran government portals or your qualified adviser for actual submissions unless a specific integration is separately verified.
Official sources used and verification notes
Material claims were checked against controlling or current first-party Andorran sources wherever available. Sources are in Catalan unless noted. Access date: August 5, 2026.
- Govern d'Andorra e-Tramits: Registre d'Explotacions Agràries, registrationREA procedure, eligibility, documents, current fee and resolution period.
- Govern d'Andorra e-Tramits: sanitary authorization, opening/changeCurrent application documents, fee, resolution period, and governing-law list.
- Govern d'Andorra e-Tramits: sanitary authorization revalidationFive-year RSPA revalidation, current documents, fee, and resolution period.
- Portal Jurídic: food establishments and food handlers regulationSanitary authorization/RSPA scope, self-controls, traceability, corrective action, and record expectations.
- Portal Jurídic: Llei 31/2022 on agriculture/livestock diversificationSpecific commerce-opening and Commerce and Industry Register exception for qualifying REA agricultural holdings.
- Portal Jurídic: 2022 Quality Controlled regime regulationOpt-in status, annual wine-vineyard parcels, QC wine traceability, four-year QC record retention, and labels.
- Govern d'Andorra: official control and guarantee sealsCurrent government explanation of Quality Controlled Wine controls.
- Portal Jurídic: Llei 27/2008 d'impostos especials, consolidated textWine excise scope, liable persons, current CN 2204 rate, and declaration-liquidation obligation.
- Govern d'Andorra e-Tramits: IGICurrent thresholds, filing cadence, and rates.
- Portal Jurídic: Llei 11/2012 de l'impost general indirecte, consolidated textGeneral 4.5% rate and exclusion of alcoholic beverages from the 1% reduced food rate.
- Portal Jurídic: IGI regulationCross-check for periodic liquidation cadence.
- Govern d'Andorra e-Tramits: corporate income taxResident legal persons, general rate, tax period, and annual filing window.
- BOPA: 2017 food information regulationOfficial Andorran consumer food-information rule cited by the current sanitary portal.
- FAOLEX: legal-text copy of the 2017 food information regulationSecondary full-text cross-check used because the official BOPA document page renders dynamically.
- Govern d'Andorra: public-safety guidance on alcohol and minorsOfficial confirmation of the under-18 sale/transfer prohibition.
Verification status, limitations, and next review
Important: This guide summarizes official information available as of August 5, 2026. Requirements can vary with entity type, activity mix, premises, products, import/export flows, and chosen quality regime. Confirm material filing decisions with the responsible Andorran authority or a qualified legal/tax adviser.
Change log
v1.0, August 5, 2026: Initial English publication. Verified national agricultural, sanitary/RSPA, food record, IGI, corporate tax, alcohol excise, label, retail-age, and Quality Controlled Wine claims against current authoritative sources. Resolved the commerce exception and excise drafting issues by scoping them rather than presenting uncertain universal obligations.