Shopping is part of Andorra's travel identity, and the standard IGI indirect-tax rate is 4.5%. But the principality is outside the European Union, so taking purchases home through France or Spain is a customs movement, even when every price tag is in familiar euros.
Two totals belong on every shopping list
IGI explains part of the price difference
Andorra calls its broad consumption tax IGI, not VAT. The government's 2024 statistical summary lists 4.5% as the general rate, although reduced and special rates exist for particular goods and services.
The allowance belongs to the traveller
Published allowances cannot simply be combined to cover one indivisible high-value item. A couple cannot automatically split a single EUR 1,800 purchase across two EUR 900 allowances. Keep the purchaser, receipt and actual goods aligned.
Some categories count in bottles, grams or cartons
Alcohol, tobacco, perfume, coffee, tea and agricultural products have their own limits. A suitcase can remain below EUR 900 and still exceed a quantity allowance, so category rules matter as much as the till total.
The road is always open, the allowance is not unlimited
Traveller crossings at the French and Spanish borders operate around the clock. Customs procedures remain available there, which makes declaring an over-limit purchase part of the journey rather than a reason to hide the receipt.
Make the saving survive the border
Before a large purchase, compare the real home-market price, warranty terms, payment-card conversion costs and any duty or tax due on return. The best bargain is the one that still makes sense after every line is counted.