Andorra Gazettes Law Amending Tax on Tourist Accommodations

The Andorran Official Gazette June 22 published Law No. 19/2022, amending the tax on stays in tourist accommodations. The law includes measures: 1) exempting certain stays in accommodations from the tax; 2) requiring certain solidary managers and individuals to pay the tax; 3) determining the tax base and rates; 4) implementing invoicing, reporting, and tax payment rules; 5) establishing refund rules and penalties for noncompliance; 6) setting rules for complimentary accommodations, and camping and glamping establishments; and 7) setting registration requirements for tourist accommodations. The law enters into force June 23. [Andorra, Official Gazette, 06/22/22]

Reference:
View Law No. 19/2022 ...