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Andorra Car Registration Glossary
Andorra car registration involves tax terms, legal structures, official documents, and vehicle inspection procedures that span three languages (Catalan, French, and Spanish) and three legal systems. This glossary defines 25 key terms in plain English. Use it as a reference when reading any guide on this site.
Terms are listed alphabetically.
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A
Active Residency (Residencia Activa)
Working or business residency in Andorra. Active residency requires either employment with an Andorran company or the operation of a genuine business in Andorra. Active residents have full rights to register vehicles in Andorra under their personal name. This is the most straightforward legal basis for Andorran car registration for individuals.
Contrast with: Passive Residency.
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Ad Personam
Lamborghini’s factory individualisation and customisation programme. Clients working with Ad Personam can specify bespoke exterior colours, interior materials, stitching patterns, and personalised details not available in the standard configurator. Available for all current Lamborghini production models. Vehicles ordered through Cotxes Andorra with Ad Personam specifications follow the same registration process, though lead times are typically longer.
Related: Fuoriserie (Maserati), Tailor-Made (Ferrari).
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Andorra (Principality of Andorra)
A small independent state (468 km2, approximately 77,000 inhabitants) situated in the eastern Pyrenees between France and Spain. Andorra is not a member of the European Union, though it uses the euro as its currency and has special agreements with the EU (1990 Customs Union Agreement, partially updated). Andorra is not part of the Schengen Area in a formal treaty sense, but in practice borders with France and Spain are open for most travel purposes.
For vehicle registration, Andorra’s key advantage is its IGI (general indirect tax) of 4.5%, compared to VAT of 20% in France and 21% in Spain, combined with the absence of any equivalent to France’s malus ecologique or Spain’s IEDMT.
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C
COC (Certificate of Conformity)
A document issued by a vehicle manufacturer certifying that a specific vehicle complies with EU type-approval requirements (Directive 2007/46/EC and subsequent regulations). The COC confirms the vehicle’s technical specifications: make, model, VIN, engine type, dimensions, weight, CO2 emissions, and compliance with relevant EU safety and environmental standards.
The COC is required for Andorran vehicle registration. For EU-market vehicles purchased through authorised dealers, the COC is typically provided at handover. For vehicles sourced from non-EU markets (USA, Japan, etc.) and subsequently imported to the EU, obtaining a valid COC for Andorran registration requires additional steps. Your registration specialist will advise.
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Cotxes Andorra
The principal multi-brand authorised dealership in Andorra, located in Escaldes-Engordany. Cotxes Andorra is the authorised dealer for BMW, Mercedes-Benz, Audi, Lamborghini, Ferrari, Maserati, and Range Rover / Land Rover in Andorra. Most new premium and luxury vehicles registered in Andorra are ordered through Cotxes Andorra.
The dealership handles all aspects of new vehicle sales, including the Andorran-specific documentation and ITV coordination. For used vehicle registration, Cotxes Andorra is not necessarily involved: the ITV and registration process is managed through the registration specialist.
Address: Escaldes-Engordany, Andorra.
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D
Drive-Andorra
An independent broker service that compares Andorran vehicle registration specialists on behalf of vehicle buyers. Free to use: Drive-Andorra receives an introduction fee from specialists when they win business, paid by the specialist not the buyer. For each eligible enquiry, Drive-Andorra contacts 3 to 5 vetted specialists and provides the buyer with comparable quotes within 24 hours.
Drive-Andorra is not a registration specialist itself and does not carry out registrations. It is a comparison and introduction service.
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E
Escaldes-Engordany
One of seven parishes (administrative districts) of Andorra, located immediately adjacent to Andorra la Vella (the capital). Escaldes-Engordany is home to Cotxes Andorra, the main authorised premium vehicle dealership in the Principality.
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F
Fuoriserie
Maserati’s factory customisation programme, equivalent to Lamborghini’s Ad Personam and Ferrari’s Tailor-Made. Fuoriserie clients can specify unique exterior colours, interior leathers, stitching, and personalised details on Maserati models. Vehicles ordered with Fuoriserie specifications through Cotxes Andorra are registered in Andorra in the same way as standard-specification vehicles.
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G
Govern d’Andorra
The government of Andorra. The Govern d’Andorra is the authority responsible for issuing the permis de circulacio (vehicle registration certificate) and overseeing vehicle registration in the Principality. The registration process involves submission of documentation to the Govern d’Andorra after a successful ITV inspection. The Govern d’Andorra also administers Andorran residency (active and passive) and company registration.
Green Card (International Insurance Certificate)
A standardised international certificate confirming that a vehicle has at least the minimum insurance coverage required by the countries listed on the card. For an Andorran-registered vehicle driven in France or Spain, a green card issued by an Andorran insurer is required to confirm coverage. The green card is not literally green in all countries, but the term is universally understood. Most Andorran vehicle insurers issue green cards covering the full Schengen Area and adjacent countries.
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I
IEDMT (Impuesto Especial sobre Determinados Medios de Transporte)
Spain’s special tax on certain means of transport, commonly known as the vehicle registration tax. Levied at the time of first registration in Spain on new and used vehicles imported from outside Spain. The rate is graduated by CO2 emissions:
- 0% for vehicles below a low-emission threshold (currently approximately 120g CO2/km WLTP, subject to change)
- Intermediate rates for mid-range emissions
- Maximum rate of 14.75% of vehicle value for vehicles above approximately 200g CO2/km
On a EUR 200,000 vehicle at the maximum rate, IEDMT alone is EUR 29,500. Registering in Andorra instead of Spain avoids the IEDMT entirely. This is often the single largest component of the Andorra saving for Spanish-market comparisons on high-emission vehicles.
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IGI (Impost General Indirecte)
Andorra’s general indirect tax, broadly equivalent to VAT. The standard rate applicable to vehicle purchases is 4.5%, significantly lower than France’s TVA (20%) and Spain’s IVA (21%). The IGI is governed by Llei 11/2012 de l’Impost General Indirecte.
Example: on a vehicle with a list price of EUR 150,000 excluding taxes, IGI in Andorra = EUR 6,750; TVA in France = EUR 30,000. The IGI/TVA differential alone is EUR 23,250 before any malus ecologique.
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ITV Andorrana (Inspeccio Tecnica de Vehicles)
The Andorran vehicle technical inspection, equivalent to the French controle technique, German TUV, or UK MOT. The ITV Andorrana is a mandatory requirement before a vehicle can be registered in Andorra.
For new vehicles purchased through Cotxes Andorra, the ITV is typically straightforward and is coordinated by the dealership or registration specialist. For used vehicles, the ITV is more detailed: vehicles under 3 years old undergo a standard inspection; vehicles aged 3-7 years undergo an enhanced inspection requiring full maintenance history and no non-homologated modifications. The ITV takes 1-4 weeks depending on the vehicle’s age and condition.
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M
Malus Ecologique
France’s environmental surcharge levied on new vehicle registrations, based on the vehicle’s CO2 emissions (WLTP protocol). The malus applies a progressive scale:
- Zero for vehicles below approximately 118g CO2/km (threshold adjusted annually)
- Rising progressively for higher-emission vehicles
- Maximum rate of EUR 60,000 for the highest-emission vehicles (above approximately 225g CO2/km in 2026)
On a Porsche Cayenne Turbo (approximately 281g CO2/km), the malus is approximately EUR 40,000-50,000 in addition to the 20% TVA. Registering in Andorra avoids the malus entirely. For plug-in hybrid vehicles with sufficiently low official CO2 figures, the malus is zero, but the IGI/TVA differential still applies.
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P
Passive Residency (Residencia Passiva)
Non-working Andorran residency for individuals with sufficient financial means, who do not need to work in Andorra. Requirements include:
- An investment commitment of EUR 400,000 in Andorran real estate or an Andorran business
- A deposit of EUR 50,000 with the Andorran financial authorities
- Minimum physical presence in Andorra (rules on minimum stay apply)
- No employment in Andorra
Passive residents have the right to register vehicles in Andorra in their personal name. For individuals who wish to establish Andorran registration rights without operating a business in Andorra, passive residency is the principal route, though the EUR 400,000 investment requirement means it is only relevant for high-net-worth individuals.
Contrast with: Active Residency.
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Permis de Circulacio
The Andorran vehicle registration certificate, equivalent to the French carte grise (certificat d’immatriculation) or Spanish permiso de circulacion. The permis de circulacio is issued by the Govern d’Andorra after a successful ITV inspection and payment of the IGI. It certifies that the vehicle is legally registered in Andorra and identifies the registered owner.
The permis de circulacio is the document you present at border crossings and police checks. Alongside it, you need valid Andorran insurance documentation (green card).
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Porta-Coches
A covered or enclosed vehicle transporter. Used for transporting premium and sports cars over long distances (for example, from Germany to Andorra) in a way that protects the vehicle from road debris, weather, and accidental damage. Recommended for high-value vehicles. Costs approximately EUR 800-1,500 for a Germany-to-Andorra transport. An open transporter is cheaper but leaves the vehicle exposed.
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R
Registration Specialist
A company or professional that manages the full Andorran vehicle registration process on behalf of the vehicle owner. Also called a “gestoria” in Spanish or “prestataire” in French. Services typically include: ITV coordination, documentation preparation, submission to the Govern d’Andorra, plate procurement, and in some cases vehicle sourcing and transport. Specialist fees range from approximately EUR 1,500 to EUR 2,800 per vehicle.
Drive-Andorra compares 3 to 5 registration specialists per enquiry.
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Registration Timeline
The time from initiating the process to receiving Andorran plates. Typical ranges:
- New vehicle through Cotxes Andorra: 5-10 months (dominated by factory lead time)
- Used vehicle under 3 years old from Spain: 4-7 weeks
- Used vehicle 3-7 years old from Germany: 6-10 weeks
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S
SA Andorrana (Societat Anonima)
Andorran joint-stock company, equivalent to a public limited company (PLC in the UK, SA in France and Spain). Minimum share capital of EUR 60,000. Less commonly used for vehicle registration purposes than the SLU, due to the higher capital requirement and more complex governance structure. Suitable for larger businesses with multiple shareholders.
Schengen Area
A zone of 27 European countries that have abolished internal border controls, allowing free movement of persons. France and Spain are Schengen members. Andorra is not formally a Schengen member, but in practice the borders between Andorra and France (via the RN22/CG2 route through Pas de la Casa) and between Andorra and Spain (via the N-145/CG1 route) are open to EU and Andorran residents without systematic passport checks, though customs checks do occur.
Andorran-registered vehicles can cross into and circulate within the Schengen Area. A green card (international insurance certificate) is required.
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SLU Andorrana (Societat Limitada Unipersonal)
Andorran single-member limited company, equivalent to a private limited company (Ltd in the UK, SARL unipersonnelle in France, SL unipersonal in Spain). Minimum share capital of EUR 3,000. The most common company structure used for vehicle registration purposes in Andorra, because it can be incorporated by a single person and has low minimum capital requirements. The company must have genuine operations in Andorra to be a valid basis for vehicle registration.
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T
Tailor-Made
Ferrari’s factory personalisation and customisation programme, equivalent to Lamborghini’s Ad Personam and Maserati’s Fuoriserie. Clients work directly with Ferrari’s design team at Maranello to specify unique colours, materials, and details. Vehicles ordered with Tailor-Made specifications through Cotxes Andorra are registered in Andorra in the same way as standard vehicles, though lead times are significantly extended.
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TVA (Taxe sur la Valeur Ajoutee)
French value-added tax. The standard rate is 20%, applicable to vehicle purchases in France. Combined with the malus ecologique for high-emission vehicles, the total tax burden of registering a new premium car in France can be substantial. Registering in Andorra replaces TVA + malus with IGI at 4.5%.
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V
Vehicle Import Procedure
The process of purchasing a vehicle outside Andorra (typically from Germany, France, or Spain) and importing it for Andorran registration. The procedure includes: purchasing the vehicle and obtaining the COC; arranging transport to Andorra (open transporter or porta-coches); presenting the vehicle for ITV Andorrana; submitting registration documents to the Govern d’Andorra; and receiving the permis de circulacio and Andorran plates. The registration specialist manages most of this process.
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Bringing an Andorran car home: UK and cross-border terms
An Andorran registration only holds as long as the vehicle stays Andorran. The moment it is brought home permanently, the destination country applies its own rules. These are the terms that matter most for the countries our English-speaking readers write in from.
NOVA (Notification of Vehicle Arrivals)
The HMRC system used to declare that a vehicle has arrived in the United Kingdom. HMRC must be told within 14 days of arrival. Registration with the DVLA cannot proceed until the NOVA notification is cleared.
DVLA (Driver and Vehicle Licensing Agency)
The UK authority that registers and taxes vehicles. It issues the V5C registration certificate, the British equivalent of the Andorran permís de circulació.
VAT and customs duty on import (UK)
VAT and any customs duty are payable at the border before the vehicle can be registered. On a car imported from Andorra, the UK tax due is calculated in the UK and is not reduced by the 4.5 % IGI already paid in Andorra.
Vehicle approval (UK)
Proof that an imported vehicle meets British safety and environmental standards. A car with a European Certificate of Conformity normally goes through Mutual Recognition; without one, an Individual Vehicle Approval test is required. Note that in a British context the abbreviation IVA means Individual Vehicle Approval, not the Spanish value added tax.
Statutory Residence Test (SRT)
The test that determines UK tax residence. A person is automatically UK resident if they spend 183 days or more in the UK in a tax year, if their only home was in the UK for 91 consecutive days and they stayed in it for at least 30 days, or if they worked full time in the UK for any 365-day period overlapping the tax year. A sufficient ties test covers the intermediate cases. The UK tax year runs from 6 April to 5 April.
EU rule for residents (30 days in Spain, immediate in France)
In the European Union, a vehicle used permanently by a resident must be registered in that resident country. Spain gives a resident 30 days to register a foreign-plated vehicle. France applies the abuse of law procedure of Article L64 of the Book of Tax Procedures, with a penalty of 80 % where the arrangement is found to be purely tax driven. The Andorran route is designed for genuine Andorran residents and for companies with real activity in the Principality, not for a resident of another country parking a plate abroad.