{"id":5258,"date":"2024-10-24T10:20:08","date_gmt":"2024-10-24T10:20:08","guid":{"rendered":"https:\/\/ancei.com\/quest-ce-que-la-fiscalite-ou-les-impots-indirects\/"},"modified":"2024-10-24T14:55:26","modified_gmt":"2024-10-24T14:55:26","slug":"quest-ce-que-la-fiscalite-ou-les-impots-indirects","status":"publish","type":"page","link":"https:\/\/ancei.com\/fr\/quest-ce-que-la-fiscalite-ou-les-impots-indirects\/","title":{"rendered":"Qu&rsquo;est-ce que la fiscalit\u00e9 ou les imp\u00f4ts indirects ?"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb _builder_version=\u00a0\u00bb4.7.4&Prime; background_color=\u00a0\u00bb#333333&Prime; background_enable_image=\u00a0\u00bboff\u00a0\u00bb custom_padding=\u00a0\u00bb60px||60px||true|\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||30px||true|false\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.7.4&Prime; custom_padding=\u00a0\u00bb30px||20px||false|false\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.4.5&Prime;][et_pb_text content_phone=\u00a0\u00bb<\/p>\n<h1 style=%22text-align: center;%22><span style=%22color: #ffffff;%22>OBLIGATIONS FISCALES POUR R\u00c9SIDENTS ET NON-R\u00c9SIDENTS<\/span><\/h1>\n<p>\u00a0\u00bb content_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb admin_label=\u00a0\u00bbTitle\u00a0\u00bb _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bb||||||||\u00a0\u00bb header_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_font_size=\u00a0\u00bb60px\u00a0\u00bb header_line_height=\u00a0\u00bb1.5em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_letter_spacing=\u00a0\u00bb2px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.25em\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb|||\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb]<\/p>\n<h1 style=\"text-align: left;\"><span style=\"color: #ffffff;\">QU&rsquo;EST<\/span><span style=\"color: #ffffff;\">-CE QUE LA TRIBUTION OU LES IMP\u00d4TS INDIRECTS ?<\/span><\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbService Section\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.5&Prime; background_color=\u00a0\u00bb#ffffff\u00a0\u00bb background_enable_image=\u00a0\u00bboff\u00a0\u00bb background_position=\u00a0\u00bbtop_right\u00a0\u00bb custom_padding=\u00a0\u00bb60px||60px||true|\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbDomaine de comp\u00e9tence\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.5&Prime; custom_padding=\u00a0\u00bb0px||30px|||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#b01f58&Prime; header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb header_3_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_3_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_3_text_color=\u00a0\u00bb#b01f58&Prime; header_3_font_size=\u00a0\u00bb28px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||30px||false|false\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb\u00a0\u00bb text_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<p>En Andorre, il existe deux principales cat\u00e9gories d&rsquo;imp\u00f4ts indirects : l&rsquo;Imp\u00f4t G\u00e9n\u00e9ral Indirect (IGI), les imp\u00f4ts sp\u00e9ciaux et les droits de douane sur certains produits.<\/p>\n<p>[\/et_pb_text][et_pb_divider divider_position=\u00a0\u00bbcenter\u00a0\u00bb divider_weight=\u00a0\u00bb3px\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; max_width=\u00a0\u00bb70px\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||30px|||\u00a0\u00bb animation_direction=\u00a0\u00bbtop\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#b01f58&Prime; header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||30px||false|false\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb\u00a0\u00bb text_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2>IMPOSITION G\u00c9N\u00c9RALE INDIRECTE (IGI)\u00a0<\/h2>\n<p>L&rsquo;<strong>Imposition G\u00e9n\u00e9rale Indirecte<\/strong> est la taxe appliqu\u00e9e sur <strong>les transactions impliquant la livraison de biens et\/ou la fourniture de services effectu\u00e9s en Andorre, par des entreprises ou des professionnels, ainsi que sur les importations.<\/strong> Il s&rsquo;agit d&rsquo;une figure fiscale \u00e9quivalente \u00e0 la TVA espagnole ou \u00e0 la TVA fran\u00e7aise. Il existe cinq<\/p>\n<p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/Flecha-ANCEI-Andorra.png\u00a0\u00bb title_text=\u00a0\u00bbFl\u00e8che | ANCEI Andorra\u00a0\u00bb disabled_on=\u00a0\u00bbon|off|off\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb1_5,1_5,1_5,1_5,1_5&Prime; use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb gutter_width=\u00a0\u00bb2&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||30px|||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_5&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbLato|300|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#333333&Prime; header_2_font_size=\u00a0\u00bb20px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_enable_color=\u00a0\u00bboff\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb10px||||false|false\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2>4,5%<\/h2>\n<h2><span style=\"color: #b01f58;\">GENERAL<\/span><\/h2>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_5&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbLato|300|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#333333&Prime; header_2_font_size=\u00a0\u00bb20px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_enable_color=\u00a0\u00bboff\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb10px||||false|false\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2>0%<\/h2>\n<h2><span style=\"color: #b01f58;\">SUPER R\u00c9DUIT<\/span>\u00a0<\/h2>\n<h2>Location de logements, services de sant\u00e9, m\u00e9dicaments couverts par la CASS, \u00e9ducation et investissement sur l&rsquo;or<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_5&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbLato|300|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#333333&Prime; header_2_font_size=\u00a0\u00bb20px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_enable_color=\u00a0\u00bboff\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb10px||0px||false|false\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2>1%<\/h2>\n<h2><span style=\"color: #b01f58;\">R\u00c9DUIT<\/span>\u00a0<\/h2>\n<h2>Aliments, eau, livres et publications<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_5&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbLato|300|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#333333&Prime; header_2_font_size=\u00a0\u00bb20px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_enable_color=\u00a0\u00bboff\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb10px||0px||false|false\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2>2,5%<\/h2>\n<h2><span style=\"color: #b01f58;\">SPECIALE<\/span><\/h2>\n<h2>Transportation et art<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_5&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbLato|300|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#333333&Prime; header_2_font_size=\u00a0\u00bb20px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_enable_color=\u00a0\u00bboff\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb10px||0px||false|false\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2>9,5%<\/h2>\n<h2><span style=\"color: #b01f58;\">TAUX MAJOR\u00c9<\/span><\/h2>\n<h2>Services bancaires et financiers<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=\u00a0\u00bbDomaine de comp\u00e9tence\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.5&Prime; custom_padding=\u00a0\u00bb0px||30px|||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#b01f58&Prime; header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb header_3_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_3_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_3_text_color=\u00a0\u00bb#b01f58&Prime; header_3_font_size=\u00a0\u00bb28px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||30px||false|false\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb\u00a0\u00bb text_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<p>L&rsquo;imp\u00f4t g\u00e9n\u00e9ral indirect (IGI) est \u00e0 la charge du consommateur final lorsqu&rsquo;il acquiert un bien ou consomme un service. Par exemple, l&rsquo;achat d&rsquo;une automobile en Andorre est soumis \u00e0 un IGI de 4,5 %. Les entreprises fournissant ces biens et services sont responsables de la collecte et du versement du montant correspondant.<\/p>\n<p>[\/et_pb_text][et_pb_toggle title=\u00a0\u00bb\u00c0 quelle fr\u00e9quence les entreprises fournissant des biens et services doivent-elles payer l&#039;IGI ?\u00a0\u00bb open_toggle_background_color=\u00a0\u00bb#f4f4f4&Prime; closed_toggle_background_color=\u00a0\u00bb#f4f4f4&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; title_font=\u00a0\u00bbLato|700|||||||\u00a0\u00bb title_font_size=\u00a0\u00bb18px\u00a0\u00bb title_line_height=\u00a0\u00bb2em\u00a0\u00bb closed_title_font=\u00a0\u00bbLato|700|||||||\u00a0\u00bb closed_title_font_size=\u00a0\u00bb18px\u00a0\u00bb closed_title_line_height=\u00a0\u00bb2em\u00a0\u00bb body_font=\u00a0\u00bbLato||||||||\u00a0\u00bb body_text_align=\u00a0\u00bbjustify\u00a0\u00bb body_font_size=\u00a0\u00bb18px\u00a0\u00bb body_line_height=\u00a0\u00bb2em\u00a0\u00bb custom_margin=\u00a0\u00bb||60px||false|false\u00a0\u00bb title_font_size_tablet=\u00a0\u00bb\u00a0\u00bb title_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb title_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb closed_title_font_size_tablet=\u00a0\u00bb\u00a0\u00bb closed_title_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb closed_title_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_text_align_tablet=\u00a0\u00bb\u00a0\u00bb body_text_align_phone=\u00a0\u00bbleft\u00a0\u00bb body_text_align_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_font_size_tablet=\u00a0\u00bb\u00a0\u00bb body_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb body_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_width_all=\u00a0\u00bb0px\u00a0\u00bb]<\/p>\n<div class=\"flex-shrink-0 flex flex-col relative items-end\">\n<div>\n<ul>\n<li><strong>Semestriellement<\/strong>, lorsque le chiffre d&rsquo;affaires de l&rsquo;exercice pr\u00e9c\u00e9dent est inf\u00e9rieur \u00e0 250 000 \u20ac.<\/li>\n<li><strong>Trimestriellement<\/strong>, lorsque le chiffre d&rsquo;affaires de l&rsquo;exercice pr\u00e9c\u00e9dent est inf\u00e9rieur \u00e0 3 600 000 \u20ac.<\/li>\n<li><strong>Mensuellement<\/strong>, dans les autres cas.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>[\/et_pb_toggle][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#b01f58&Prime; header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb\u00a0\u00bb text_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2>IMP\u00d4TS SP\u00c9CIAUX<\/h2>\n<p>Les <strong>imp\u00f4ts sp\u00e9ciaux<\/strong> sont ceux qui <strong>s&rsquo;appliquent \u00e0 certains produits, tels que l&rsquo;alcool, le tabac ou l&rsquo;essence.\u00a0<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb1_3,1_3,1_3&Prime; use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb gutter_width=\u00a0\u00bb2&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||60px|||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_3&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbLato|300|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#333333&Prime; header_2_font_size=\u00a0\u00bb20px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_enable_color=\u00a0\u00bboff\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2><span style=\"color: #b01f58;\">ALCOOL<\/span><\/h2>\n<h2>0,0136\u20ac\/l (bi\u00e8re)<\/h2>\n<h2>0,0312\u20ac\/l (vin)<\/h2>\n<h2>25\u20ac\/hl d&rsquo;alcools purs<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbLato|300|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#333333&Prime; header_2_font_size=\u00a0\u00bb20px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_enable_color=\u00a0\u00bboff\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2><span style=\"color: #b01f58;\">TABAC<\/span><\/h2>\n<h2>1\u20ac\/kg (feuille)<\/h2>\n<h2>0,02\u20ac\/unit\u00e9 (paquet)<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbLato|300|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#333333&Prime; header_2_font_size=\u00a0\u00bb20px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_enable_color=\u00a0\u00bboff\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2><span style=\"color: #b01f58;\">\u00a0GASOIL<\/span><\/h2>\n<h2>0,5\u20ac\/l essence<\/h2>\n<h2>0,439984\u20ac\/l essence sans plomb &lt; 98\u00a0<\/h2>\n<h2>0,476214\u20ac\/l essence sans plomb 98\u00a0<\/h2>\n<h2>0,285285\u20ac\/l gazole<\/h2>\n<h2>0,065426\u20ac\/l fioul<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=\u00a0\u00bbDomaine de comp\u00e9tence\u00a0\u00bb _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb0px|0px|0px||false|\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#b01f58&Prime; header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb\u00a0\u00bb text_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2>DROITS DE DOUANE<\/h2>\n<p>Andorre a sign\u00e9 un accord avec l&rsquo;Union Europ\u00e9enne en 1990, \u00e9tablissant u<strong>ne union douani\u00e8re pour les produits industriels<\/strong> (25 \u00e0 97 dans le Syst\u00e8me Harmonis\u00e9). Cela signifie que, lorsqu&rsquo;Andorre importe des produits industriels en provenance de l&rsquo;ext\u00e9rieur de l&rsquo;Union Europ\u00e9enne, elle applique les m\u00eames conditions et, par cons\u00e9quent, le m\u00eame tarif douanier que les autres pays de l&rsquo;union. Le calcul des droits de douane \u00e0 payer d\u00e9pend du produit import\u00e9, tandis que l&rsquo;union fixe les taux applicables \u00e0 chaque produit.<\/p>\n<p>Il convient de noter qu&rsquo;Andorre est actuellement en train de n\u00e9gocier <strong>un Accord d&rsquo;Association avec l&rsquo;Union Europ\u00e9enne<\/strong>, qui pourrait modifier certaines des conditions actuelles. Il est pr\u00e9vu que cet accord puisse \u00eatre sign\u00e9 en 2023.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_fullwidth_image src=\u00a0\u00bbhttps:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/Montan\u0303a-Andorra-ANCEI.png\u00a0\u00bb title_text=\u00a0\u00bbMontagne Andorrane | ANCEI.\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][\/et_pb_fullwidth_image][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.4.5&Prime; background_color=\u00a0\u00bb#f4f4f4&Prime; background_enable_image=\u00a0\u00bboff\u00a0\u00bb background_position=\u00a0\u00bbtop_center\u00a0\u00bb custom_padding=\u00a0\u00bb60px||60px||true|\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbDomaine de comp\u00e9tence\u00a0\u00bb _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb0px||30px|||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text content_phone=\u00a0\u00bb<\/p>\n<h2>NOUS CALCULONS COMBIEN VOUS POURRIEZ \u00c9CONOMISER EN CHANGEANT VOTRE R\u00c9SIDENCE FISCALE EN ANDORRE<\/h2>\n<p>\u00a0\u00bb content_last_edited=\u00a0\u00bboff|phone\u00a0\u00bb admin_label=\u00a0\u00bbTitle\u00a0\u00bb _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bb||||||||\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||10px|\u00a0\u00bb custom_padding=\u00a0\u00bb|||\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb]<\/p>\n<h2>AVEZ-VOUS BESOIN D&rsquo;AIDE AVEC L&rsquo;IMPOSITION INDIRECTE ?<\/h2>\n<p>[\/et_pb_text][et_pb_divider divider_position=\u00a0\u00bbcenter\u00a0\u00bb divider_weight=\u00a0\u00bb3px\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; max_width=\u00a0\u00bb70px\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb animation_direction=\u00a0\u00bbtop\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.4.5&Prime; custom_padding=\u00a0\u00bb0px||0px|||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.4.5&Prime;][et_pb_contact_form use_spam_service=\u00a0\u00bbon\u00a0\u00bb recaptcha_list=\u00a0\u00bbANCEI|ANCEI-0&Prime; email=\u00a0\u00bbcontacte@ancei.com\u00a0\u00bb custom_message=\u00a0\u00bbFORMULAIRE DU MODULE DE TRIBUTATION OU D&#039;IMP\u00d4TS INDIRECTS||et_pb_line_break_holder||Nombre: %%Nombre%% %%Apellido%%||et_pb_line_break_holder||Email: %%Email%%||et_pb_line_break_holder||M\u00f3vil: %%Tel\u00e9fono%%||et_pb_line_break_holder||Mensaje: %%Mensaje%%\u00a0\u00bb success_message=\u00a0\u00bbMerci de contacter l&#039;\u00e9quipe d&#039;ANCEI ! 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