{"id":329574,"date":"2026-10-14T14:49:51","date_gmt":"2026-10-14T12:49:51","guid":{"rendered":"https:\/\/sol-fiscal.com\/accounting\/"},"modified":"2026-11-06T15:35:58","modified_gmt":"2026-11-06T14:35:58","slug":"accounting","status":"publish","type":"page","link":"https:\/\/sol-fiscal.com\/en\/accounting\/","title":{"rendered":"Accounting"},"content":{"rendered":"\r\n\r\n<div class=\"et_pb_section_0 et_pb_section et_section_regular et_flex_section sf-hero-cercle\">\r\n\r\n<div class=\"et_pb_row_0 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_0 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Companies, subsidiaries and groups across France and Andorra<\/strong><\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h1>Accounting in Andorra: accounts that reflect your decisions<\/h1>\n<\/div><\/div>\r\n\r\n<div class=\"difl_advancedbutton_0 difl_advancedbutton et_pb_module\"><a class=\"difl_advanced_button_container media_right dfab_media_slide dfab_mr_left\" data-settings='{\"tooltip_enable\":false,\"disable_on_mobile\":true,\"arrow\":true,\"interactive\":true,\"interactiveBorder\":\"2\",\"interactiveDebounce\":\"0\",\"animation\":\"fade\",\"placement\":\"top\",\"trigger\":\"mouseenter focus\",\"followCursor\":false,\"maxWidth\":\"350\",\"offsetEnable\":false,\"offsetSkidding\":0,\"offsetDistance\":10,\"delay\":300}' data-text=\"\" href=\"https:\/\/sol-fiscal.com\/en\/contact\/?subject=comptabilite#contact\" >\n\t\t\t\t\t\t\t<span class=\"difl_adv_btn_wrapper\">\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_media_wrapper\"><span class=\"et-pb-icon difl_adv_btn_media difl_adv_btn_icon\">$<\/span><\/span>\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text_wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text\">Plan my ongoing accounting<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_sub_text\"><\/span> \n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<noscript class=\"difl_advanced_button_tooltip_content\"><\/noscript>\n\t\t\t\t\t\t<\/a><\/div>\r\n\r\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>An initial confidential discussion to identify the companies, financial flows, existing tools and upcoming deadlines.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_1 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Accounting should record what happened and help you understand financial flows, trace decisions, anticipate deadlines and prepare accounts that reflect the actual business activity.<\/p>\n<p>For an Andorran company, a subsidiary of a French parent or a family group, that continuity is essential. Contracts, invoices, bank transactions, financing, remuneration and intragroup transactions all need to tell the same story. SOL Fiscal organises the follow-up with management, accounting teams and, depending on the case, the group\u2019s accountants, statutory auditors, lawyers and existing advisers.<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_1 et_pb_row et_pb_gutters3 et_block_row\">\r\n\r\n<div class=\"et_pb_column_2 et_pb_column et_pb_column_4_4 et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_image_0 et_pb_image et_pb_module et_flex_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2.png\" alt=\"SOL Fiscal, a member of the ViaExperts network\" width=\"700\" height=\"205\" srcset=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2.png 700w, https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2-480x141.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 700px, 100vw\" class=\"wp-image-327816\" \/><\/span><\/div>\r\n\r\n<div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Member of the ViaExperts network<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_flex_section\">\r\n\r\n<div class=\"et_pb_row_2 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_3 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_0 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style id=\"sfg-navigation-style\">\n\/* Keep the global Divi header above fixed in-page summaries and their ancestors. *\/\nbody:not(.et-fb) .et-l--header{position:relative;z-index:20000}\n\n.sfg-header,.sfg-header 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.sfg-banner__links{flex-direction:column;align-items:stretch;gap:0;overflow:visible;padding-top:10px}.sfg-banner.is-compact .sfg-banner__links a{white-space:normal;font-size:14px;padding:12px 0}}\n@media(prefers-reduced-motion:reduce){.sfg-banner,.sfg-banner__links a{transition:none}}\n\n\/* Shared adaptive layout for every page summary. *\/\n.sfg-banner{container-type:inline-size}\n.sfg-banner__links a{white-space:normal;overflow-wrap:break-word;line-height:1.45;min-width:0}\n.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:3px 24px}\n.sfg-banner.is-dense .sfg-banner__links a{padding:10px 0}\n.sfg-banner summary{gap:14px;min-height:30px}\n.sfg-banner__current{display:none;min-width:0;flex:1;font-size:13px;font-weight:400;letter-spacing:0;text-transform:none;line-height:1.4;color:#2a2927;overflow-wrap:break-word}\n.sfg-banner:not([open]) .sfg-banner__current,.sfg-banner.is-compact .sfg-banner__current{display:block}\n.sfg-banner.is-collapsible>summary,.sfg-banner.is-compact.is-collapsible>summary{display:flex}\n.sfg-banner.is-compact.is-collapsible .sfg-banner__links{flex-wrap:wrap;overflow-x:visible;max-height:min(55vh,420px);overflow-y:auto;overscroll-behavior:contain;padding:12px 0 4px;scrollbar-width:thin}\n.sfg-banner.is-collapsible:not([open])>.sfg-banner__links{display:none!important}\n.sfg-banner.is-compact.is-collapsible{padding-top:8px;padding-bottom:8px}\n.sfg-banner__links a[aria-current=\"location\"]{font-weight:600}\n@container(max-width:1000px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 22px}.sfg-banner__links a{white-space:normal;border-bottom:1px solid #b2986d30;padding:12px 0}}\n@container(max-width:540px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{grid-template-columns:1fr}.sfg-banner summary{flex-wrap:wrap;gap:4px 10px}.sfg-banner__current{flex-basis:calc(100% - 30px);order:2}.sfg-banner summary:after{margin-left:auto}.sfg-banner__current:empty{display:none}}\n@media(max-width:650px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:1fr;gap:0}.sfg-banner summary{font-size:11px}.sfg-banner__links a{font-size:14px;line-height:1.5}}\n<\/style>\n<details class=\"sfg-banner sfg-banner__inner\" data-sfg-header-banner data-sfg-toc=\"r06\" open><summary>On this page<\/summary><nav class=\"sfg-banner__links\" aria-label=\"On this page\"><a href=\"#comptes-decisions\">Accounts and decisions<\/a><a href=\"#mise-en-place\">Getting organised<\/a><a href=\"#suivi\">Monitoring the business<\/a><a href=\"#groupe\">The group<\/a><a href=\"#financements\">Financing<\/a><a href=\"#intragroupe\">Intragroup flows<\/a><a href=\"#cloture\">Year-end accounts<\/a><a href=\"#methode\">Our method<\/a><a href=\"#faq\">Questions fr\u00e9quentes<\/a><\/nav><\/details>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\" id=\"comptes-decisions\">\r\n\r\n<div class=\"et_pb_row_3 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_4 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_5 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Accounts and decisions<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_6 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Carry your decisions through into the accounts<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_4 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_5 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_7 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>A legal or financial decision goes beyond signing minutes or a contract. It must be reflected in invoicing, payments, accounting records, returns and annual accounts. Otherwise, the file becomes fragmented: the lawyers have a document, the bank sees a transaction, accounting receives a record late and management loses sight of the whole picture.\u00a0<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_5 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_6 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Before the transaction<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_1 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>We identify the expected treatment, supporting documents, approvals, accounts affected, deadlines and people involved. For financing, a distribution, an acquisition, a licence or a reorganisation, this establishes the accounting or tax treatment before the transaction goes ahead.\u00a0<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_7 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_2 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">During implementation<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_3 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Invoices, contracts, corporate resolutions, proof of payment, bank statements and calculation inputs are collected through an established process. Discrepancies are flagged while they can still be explained or corrected.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_8 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_4 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">At year-end close<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_5 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Balances are reconciled against contracts, banks, fixed assets, financing, taxes and related companies. The close verifies and formalises the work done throughout the year.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_3 et_pb_section et_section_regular et_block_section\" id=\"mise-en-place\">\r\n\r\n<div class=\"et_pb_row_6 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_9 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_8 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Setting up<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_9 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Set up accounting from incorporation<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_7 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_10 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_10 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Good organisation begins before the first invoice. The company\u2019s legal form, activity, shareholders, payment methods, employees, cross-border transactions and any group membership determine what information and processes it needs.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_11 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_8 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_12 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_6 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">The permanent file<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_7 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>It includes articles of association, registrations, beneficial ownership, powers of attorney, minutes, key contracts, financing, bank details, permits and tax information. Update it when governance, capital or business activity changes.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_13 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_8 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">The chart of accounts and reporting dimensions<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_9 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>The chart of accounts should support local accounts and management reporting by activity, site, project, revenue type, expenses, investment and related-company transactions. For an Andorran subsidiary, a mapping to the French group\u2019s accounting framework and chart of accounts can be set up from the outset.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_14 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_10 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">The schedule for collecting records<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_11 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>The frequency of document submission, responsible people, tools, approvals and review dates are agreed in writing. A company with little activity can keep the process simple, provided it is clearly defined and maintained.\u00a0<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_9 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_15 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_11 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>In practice, setting up a company generally takes at least two and a half to three months to organise decisions, paperwork and dealings with the bank, authorities and professionals. A full departure, relocation and restructuring project between France and Andorra often takes a good year to prepare, carry out and settle. These practical estimates carry no statutory force or guarantee. Distinguish third-party timelines, mandatory deadlines and the project schedule.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_4 et_pb_section et_section_regular et_block_section\" id=\"suivi\">\r\n\r\n<div class=\"et_pb_row_10 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_16 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_12 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p class=\"eyebrow\">Ongoing monitoring<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_13 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Monitor the business throughout the year<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_11 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_17 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_14 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><span>The frequency depends on the activity and risks. The aim is to get the information you need to make decisions early enough and keep reporting focused on what is useful.<\/span><\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_18 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_12 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_19 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_12 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Cash and banking<\/h3><div class=\"et_pb_blurb_description\"><article class=\"animate arrived\">\n<p>Bank reconciliations, cash forecasts, debt maturities and unusual movements help anticipate financing needs and document where funds came from or went. Company bank accounts are kept separate from management\u2019s personal expenses.\u00a0<\/p>\n<\/article>\n<article class=\"animate arrived\"><\/article>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_20 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_13 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Customers, suppliers and fixed assets<\/h3><div class=\"et_pb_blurb_description\"><p>Tracking sales invoices, receipts, supplier balances, advances, fixed assets and depreciation or amortisation helps measure activity and identify missing records. Property transactions, works and intangible assets must be classified consistently with the contracts and actual use.\u00a0<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_13 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_21 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_14 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Remuneration, distributions and shareholder current accounts<\/h3><div class=\"et_pb_blurb_description\"><p>Remuneration, dividends, expense reimbursements and movements on a shareholder current account are treated differently. Check the decision, financial capacity, documents, returns and tax implications before or at the time of payment.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_22 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_15 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">A useful management dashboard<\/h3><div class=\"et_pb_blurb_description\"><p>Revenue, margin, cash, short-term needs, investments, debts, receivables and commitments can be monitored in a format proportionate to the business. A good dashboard helps you decide and act.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_5 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"groupe\">\r\n\r\n<div class=\"et_pb_row_14 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_23 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_15 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>The group<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_16 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Andorran subsidiary and French group: <br \/>aligning the two sets of requirements<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_15 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_24 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_17 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>An Andorran subsidiary must keep accounts and meet local obligations. Its French parent may also need reporting aligned with its own timetable, chart of accounts, valuation methods and control procedures. Plan for both sets of requirements while keeping their rules distinct.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_25 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_16 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_26 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_16 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Group reporting<\/h3><div class=\"et_pb_blurb_description\"><p>A reporting timetable, account mapping, conversion rules, a document list and a standard format for supporting information help prepare group accounts. Intercompany transactions are reconciled, including invoices, advances, interest, dividends, services, purchases, sales and current account balances.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_27 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_17 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Accounting consolidation<\/h3><div class=\"et_pb_blurb_description\"><p>Accounting consolidation presents an overall view of the companies in scope when required by applicable rules or chosen by the group for management purposes. It involves aligning certain methods, reconciling intragroup transactions and eliminating intercompany transactions from the consolidated accounts.<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_18 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">French tax grouping<\/h3><div class=\"et_pb_blurb_description\"><p>French tax grouping is a separate tax regime with its own conditions and a specific scope. French ownership of an Andorran subsidiary does not, by itself, bring it into the regime. Eliminating a transaction from consolidated accounts therefore does not remove its tax consequences. The French and Andorran consequences must be assessed separately.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_17 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_28 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_18 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Consolidating accounts and grouping profits for tax are separate processes.<\/p>\n<p>The first serves a financial reporting purpose. The second is a tax regime subject to conditions.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_6 et_pb_section et_section_regular et_block_section\" id=\"financements\">\r\n\r\n<div class=\"et_pb_row_18 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_29 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_19 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Financing<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_20 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Equity, shareholder current accounts and intragroup financing<\/h2>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_30 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_21 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>An Andorran subsidiary can be funded through equity, a shareholder current account, a bank loan or a combination of sources. The choice depends on how long funding is needed, risk, repayment capacity, governance and the legal, accounting and tax implications.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_22 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3>Equity<\/h3>\n<p>An equity contribution strengthens the company\u2019s own funds and serves a different purpose from repayable financing. Corporate resolutions, the source of funds, bank movements and accounting entries must agree.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_23 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3>Shareholder current account or loan<\/h3>\n<p>Document the amount, term, any interest or other remuneration, repayment terms, security and use of funds. A lack of written terms, or terms that independent businesses would not have agreed to, may create accounting and tax difficulties.\u00a0<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_24 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3>Group treasury<\/h3>\n<p>Occasional advances should be managed so they do not turn into informal cash management. We track powers, limits, agreements, interest, flows, balances and each company\u2019s liquidity needs. Tax treatment, any withholding and documentation requirements are checked with the appropriate specialists.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_7 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"intragroupe\">\r\n\r\n<div class=\"et_pb_row_19 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_31 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_25 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Intragroup transactions<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_26 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Document intragroup transactions and <br \/>intangible assets<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_20 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_32 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_2_5 et_flex_column_2_5_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_19 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>An invoice between related companies must reflect a service, goods, financing or a right actually provided. Accounting alone cannot fix a poorly defined transaction.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_33 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_3_5 et_flex_column_3_5_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_20 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Services and recharges<\/h3><div class=\"et_pb_blurb_description\"><p>The contract, service actually provided, calculation method, supporting evidence and benefit to the paying company must be consistent. Keep the allocation keys on record and review them when business activity changes.\u00a0<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_21 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Intellectual property, licences and royalties<\/h3><div class=\"et_pb_blurb_description\"><p>Before recording a royalty, identify who actually owns the brand, software, content, patent or know-how, and who develops, protects and exploits it. Licences, the substance of the functions performed, remuneration and financial flows must reflect that reality.<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_22 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Transfer pricing<\/h3><div class=\"et_pb_blurb_description\"><p>Related-party transactions are identified and documented proportionately. SOL Fiscal coordinates accounting, legal and tax information and brings in transfer pricing specialists when the analysis calls for it.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_8 et_pb_section et_section_regular et_block_section\" id=\"cloture\">\r\n\r\n<div class=\"et_pb_row_21 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_34 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_27 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Year-end close<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_28 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Close the books, submit returns and file accounts <br \/>with a clear record of the year<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_22 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_35 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_29 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>The annual accounts must present a coherent picture of the company\u2019s assets and liabilities, financial position and results in line with applicable rules. They are prepared using the reconciliations and supporting records gathered during the financial year.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_36 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_23 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_37 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_23 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Year-end review<\/h3><div class=\"et_pb_blurb_description\"><article class=\"animate arrived\">\n<p>The review covers banks, customers, suppliers, fixed assets, inventory where applicable, debts, receivables, accrued expenses and income, related-party transactions, equity and commitments. Events after the reporting date are also flagged if they affect the information to be reported.<\/p>\n<\/article>\n<article class=\"animate arrived\"><\/article>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_38 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_24 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Annual accounts and filing<\/h3><div class=\"et_pb_blurb_description\"><p>Accounts are drawn up, approved and filed according to the company\u2019s legal form, circumstances and the rules in force. Use the new accounting plan and applicable official templates for the relevant financial years. Record deadlines on a shared calendar, along with responsibility for preparation, review, signing and filing.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_24 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_39 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_25 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Tax and returns<\/h3><div class=\"et_pb_blurb_description\"><p>The accounting result is the starting point for the tax calculation. Adjustments, taxes, withholding, cross-border transactions and activity-specific obligations are examined separately. A correct accounting entry still requires a separate check of the tax treatment.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_40 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_26 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Audit and controls<\/h3><div class=\"et_pb_blurb_description\"><p>When a statutory, contractual, bank-required or group audit is needed, we plan ahead for the timetable and document requests. The statutory auditor or other auditor retains independence and responsibility. The firm prepares the information and coordinates responses within the agreed scope.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_9 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"methode\">\r\n\r\n<div class=\"et_pb_row_25 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_41 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_30 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Our method<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_31 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Clear working arrangements with the <br \/>group\u2019s advisers<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_26 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_42 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_32 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>SOL Fiscal works in an open-architecture model with internal teams, accountants, statutory auditors, lawyers, notaries, banks and existing advisers. Responsibilities, sign-offs, access to information and confidentiality rules are defined in writing, with particular attention to professional secrecy and each party\u2019s conflicts of interest.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_43 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_27 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_44 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_1 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n.sf-compta-timeline {\n  --sf-ink: #2a2927;\n  --sf-gold: #b2986d;\n  --sf-paper: #fcfbf9;\n  --sf-line: rgba(178, 152, 109, .36);\n\n  position: relative;\n  display: flex;\n  flex-direction: column;\n  gap: 30px;\n  width: 100%;\n  margin: 0 !important;\n  padding: 0 !important;\n  background: transparent;\n  list-style: none !important;\n  isolation: isolate;\n}\n\n.sf-compta-timeline,\n.sf-compta-timeline *,\n.sf-compta-timeline *::before,\n.sf-compta-timeline *::after {\n  box-sizing: border-box;\n}\n\n\/* Ligne centrale *\/\n\n.sf-compta-timeline::before {\n  content: \"\";\n  position: absolute;\n  left: 50%;\n  top: 35px;\n  bottom: 35px;\n  width: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n  z-index: -1;\n}\n\n\/* Blocs altern\u00e9s *\/\n\n.sf-compta-timeline > li {\n  position: relative;\n  width: calc(50% - 40px);\n  min-width: 0;\n  margin: 0;\n  padding: 30px;\n  border: 1px solid var(--sf-line);\n  background: var(--sf-paper);\n  color: var(--sf-ink);\n  list-style: none !important;\n}\n\n.sf-compta-timeline > li::marker {\n  content: \"\";\n}\n\n.sf-compta-timeline > li:nth-child(even) {\n  align-self: flex-end;\n}\n\n\/* Liaison horizontale *\/\n\n.sf-compta-timeline > li::after {\n  content: \"\";\n  position: absolute;\n  right: -41px;\n  top: 35px;\n  width: 40px;\n  height: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n}\n\n.sf-compta-timeline > li:nth-child(even)::after {\n  right: auto;\n  left: -41px;\n}\n\n\/* Points sur la ligne *\/\n\n.sf-compta-timeline__dot {\n  position: absolute;\n  right: -48px;\n  top: 29px;\n  width: 13px;\n  height: 13px;\n  border: 3px solid var(--sf-paper);\n  border-radius: 50%;\n  background: var(--sf-gold);\n  box-shadow: 0 0 0 1px var(--sf-gold);\n  z-index: 1;\n}\n\n.sf-compta-timeline > li:nth-child(even) .sf-compta-timeline__dot {\n  right: auto;\n  left: -48px;\n}\n\n\/* Typographie *\/\n\n.sf-compta-timeline > li h3 {\n  margin: 0 0 24px !important;\n  padding: 0 !important;\n  color: var(--sf-ink) !important;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 24px;\n  font-weight: 500;\n  line-height: 1.3;\n  letter-spacing: -.02em;\n}\n\n.sf-compta-timeline > li p {\n  margin: 0 !important;\n  padding: 0 !important;\n  color: var(--sf-ink) !important;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 17px;\n  font-weight: 400;\n  line-height: 1.8;\n  overflow-wrap: break-word;\n}\n\n\/* Mobile *\/\n\n@media (max-width: 700px) {\n  .sf-compta-timeline {\n    gap: 25px;\n  }\n\n  .sf-compta-timeline::before {\n    left: 6px;\n  }\n\n  .sf-compta-timeline > li,\n  .sf-compta-timeline > li:nth-child(even) {\n    align-self: auto;\n    width: calc(100% - 34px);\n    margin: 0 0 0 34px;\n    padding: 24px;\n  }\n\n  .sf-compta-timeline > li::after,\n  .sf-compta-timeline > li:nth-child(even)::after {\n    right: auto;\n    left: -29px;\n    width: 28px;\n  }\n\n  .sf-compta-timeline > li .sf-compta-timeline__dot,\n  .sf-compta-timeline > li:nth-child(even) .sf-compta-timeline__dot {\n    right: auto;\n    left: -36px;\n  }\n\n  .sf-compta-timeline > li h3 {\n    font-size: 23px;\n  }\n\n  .sf-compta-timeline > li p {\n    font-size: 16px;\n  }\n}\n<\/style>\n\n<ol class=\"sf-compta-timeline\" aria-label=\"The stages of our accounting process\">\n\n  <li>\n    <span class=\"sf-compta-timeline__dot\" aria-hidden=\"true\"><\/span>\n\n    <h3>1. Map the situation<\/h3>\n\n    <p>Companies, activities, bank accounts, tools, contracts, obligations, intragroup transactions, timelines and contacts.<\/p>\n  <\/li>\n\n  <li>\n    <span class=\"sf-compta-timeline__dot\" aria-hidden=\"true\"><\/span>\n\n    <h3>2. Organise<\/h3>\n\n    <p>Permanent file, collection of records, chart of accounts, reporting dimensions, access rights, approvals and reporting formats.<\/p>\n  <\/li>\n\n  <li>\n    <span class=\"sf-compta-timeline__dot\" aria-hidden=\"true\"><\/span>\n\n    <h3>3. Prepare and check<\/h3>\n\n    <p>Bookkeeping, reconciliations, periodic reviews, follow-up on discrepancies, preparation of accounts and coordination of returns.<\/p>\n  <\/li>\n\n  <li>\n    <span class=\"sf-compta-timeline__dot\" aria-hidden=\"true\"><\/span>\n\n    <h3>4. Explain and decide<\/h3>\n\n    <p>Clear reporting of results, matters to watch, decisions to make, cash needs and an action schedule.<\/p>\n  <\/li>\n\n  <li>\n    <span class=\"sf-compta-timeline__dot\" aria-hidden=\"true\"><\/span>\n\n    <h3>5. Follow up over time<\/h3>\n\n    <p>The arrangements evolve with the business, financing, hiring, acquisitions and applicable rules. Developments in legislation, regulation and administrative guidance are applied to the cases they affect. Once a France\u2013Andorra project has settled, the French matters covered by the agreed scope are revisited.<\/p>\n  <\/li>\n\n<\/ol><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_10 et_pb_section et_section_regular et_block_section\" id=\"faq\">\r\n\r\n<div class=\"et_pb_row_28 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_45 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_33 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>FAQ<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_34 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-tablet=\"true\"><h2>Frequently asked questions about accounting <br \/>in Andorra<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_29 et_pb_row et_pb_equal_columns et_block_row\">\r\n\r\n<div class=\"et_pb_column_46 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_code_2 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Conseil FAQ\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-conseil-faq,\n.sf-conseil-faq *,\n.sf-conseil-faq *::before,\n.sf-conseil-faq *::after {\n  box-sizing: border-box;\n}\n\n.sf-conseil-faq {\n  width: 100%;\n  min-width: 0;\n  margin: 0;\n  padding: 0;\n  border-top: 1px solid rgba(178, 152, 109, .35);\n  background: transparent;\n  color: #2a2927;\n}\n\n.sf-conseil-faq details {\n  margin: 0 !important;\n  padding: 24px 0;\n  border: 0;\n  border-bottom: 1px solid rgba(178, 152, 109, .35);\n  background: transparent;\n}\n\n.sf-conseil-faq summary {\n  position: relative;\n  display: block;\n  width: 100%;\n  margin: 0;\n  padding: 0 48px 0 0;\n  color: #2a2927;\n  cursor: pointer;\n  list-style: none;\n}\n\n.sf-conseil-faq summary::-webkit-details-marker {\n  display: none;\n}\n\n.sf-conseil-faq summary::marker {\n  content: \"\";\n}\n\n.sf-conseil-faq summary::after {\n  content: \"+\";\n  position: absolute;\n  top: 50%;\n  right: 8px;\n  transform: translateY(-50%);\n  color: #80633a;\n  font: 500 34px\/1 \"DM Sans\", Arial, sans-serif;\n}\n\n.sf-conseil-faq details[open] summary::after {\n  content: \"\u2212\";\n}\n\n.sf-conseil-faq summary h3 {\n  margin: 0 !important;\n  padding: 0 !important;\n  color: #2a2927 !important;\n  font-family: \"SF Conseil FAQ\", Georgia, serif;\n  font-size: 30px;\n  font-weight: 400;\n  line-height: 1.25;\n  letter-spacing: normal;\n  overflow-wrap: break-word;\n}\n\n.sf-conseil-faq summary:focus-visible {\n  outline: 2px solid #b2986d;\n  outline-offset: 6px;\n}\n\n.sf-conseil-faq__answer {\n  max-width: 850px;\n  margin-top: 20px;\n  padding: 0;\n}\n\n.sf-conseil-faq__answer p {\n  margin: 0 !important;\n  padding: 0 !important;\n  color: #2a2927 !important;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 16px;\n  font-weight: 400;\n  line-height: 1.75;\n  letter-spacing: normal;\n  overflow-wrap: break-word;\n}\n\n.sf-conseil-faq__answer p + p {\n  margin-top: 16px !important;\n}\n\n@media (max-width: 767px) {\n  .sf-conseil-faq details {\n    padding: 20px 0;\n  }\n\n  .sf-conseil-faq summary {\n    padding-right: 40px;\n  }\n\n  .sf-conseil-faq summary h3 {\n    font-size: 24px;\n    line-height: 1.3;\n  }\n\n  .sf-conseil-faq summary::after {\n    right: 4px;\n    font-size: 30px;\n  }\n\n  .sf-conseil-faq__answer p {\n    font-size: 15px;\n    line-height: 1.75;\n  }\n}\n<\/style>\n\n<div class=\"sf-conseil-faq\">\n\n  <details open>\n    <summary>\n      <h3>When should I set up the accounting process?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Before the first transactions. The bank account, invoicing, incorporation expenses, contributions, loans and contracts already generate records and decisions that must be traceable. A simple process may suffice at first, provided it is clearly defined.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Which documents should I provide?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Bank statements, sales and purchase invoices, proof of payment, expense claims, contracts, corporate resolutions, payroll information, tax documents and information about fixed assets, financing and related-party transactions. At the start of the engagement, we agree on a list suited to the business and how often to submit the documents.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>In what order should I set up an Andorran subsidiary?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>First define the activity, governance, funding needs and expected flows. Then establish banking and document processes and configure the chart of accounts and reporting. Finally, set controls, filing requirements and year-end deadlines. The exact order depends on permits, the bank and the group\u2019s timetable.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Does a company with no turnover still have obligations?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Yes. Even without sales, depending on the circumstances, a company may need to keep records, comply with corporate formalities, prepare and file annual accounts or submit returns. Track expenses, contributions, debts, bank accounts and decisions. The scope of support can be proportionate to actual activity.<\/p>\n\n      <p>Our analysis sets out the obligations to track for an <a href=\"https:\/\/sol-fiscal.com\/societe-andorrane-sans-chiffre-daffaires-que-faut-il-quand-meme-suivre\/\">Andorran company with no turnover<\/a>.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Do I need a holding company to organise the group\u2019s accounts?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>No. A holding company is useful if it serves a clear purpose in governance, financing, asset ownership, succession or centralisation. Good accounting arrangements may mean retaining the existing structure, simplifying the group or creating just one subsidiary.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>How can I fund an Andorran subsidiary?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Equity, a shareholder current account, a bank loan and intragroup financing serve different purposes. Before transferring funds, compare how long they are needed, repayment capacity, remuneration, security, powers and the legal, accounting and tax implications.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>How is the work divided between SOL Fiscal and the French advisers?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>The scope is defined case by case. SOL Fiscal organises local and cross-border follow-up, information sharing and the agreed reporting. Accountants, statutory auditors, lawyers, notaries and specialists approve and carry out work within their remit. Existing advisers can remain fully involved.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Does accounting consolidation remove the tax consequences of intragroup transactions?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>No. Eliminating an intercompany transaction from consolidated accounts serves a financial reporting purpose. The invoice, contract, documentation obligations and tax consequences in France or Andorra still require separate treatment.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>How are follow-up and fees arranged?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>The scope, companies involved, tasks, frequency, deliverables, deadlines and fees are set out in writing. An engagement can be one-off, recurring or coordinated with a wider project. Exceptional work is identified in advance whenever possible.<\/p>\n    <\/div>\n  <\/details>\n\n<\/div>\n\n<script>\n(function () {\n  function initSFConseilFAQ() {\n    if (\n      !(\"IntersectionObserver\" in window) ||\n      window.matchMedia(\"(prefers-reduced-motion: reduce)\").matches\n    ) return;\n\n    document.querySelectorAll(\".sf-conseil-faq\").forEach(function (faq) {\n      if (faq.dataset.sfReady === \"true\") return;\n      faq.dataset.sfReady = \"true\";\n\n      var observer = new IntersectionObserver(function (entries) {\n        entries.forEach(function (entry) {\n          if (!entry.isIntersecting) return;\n\n          if (typeof entry.target.animate === \"function\") {\n            entry.target.animate(\n              [{ opacity: .55 }, { opacity: 1 }],\n              { duration: 750, easing: \"ease-out\" }\n            );\n          }\n\n          observer.unobserve(entry.target);\n        });\n      }, {\n        threshold: 0,\n        rootMargin: \"0px 0px -20px 0px\"\n      });\n\n      faq.querySelectorAll(\"details\").forEach(function (item) {\n        observer.observe(item);\n      });\n    });\n  }\n\n  if (document.readyState === \"loading\") {\n    document.addEventListener(\n      \"DOMContentLoaded\",\n      initSFConseilFAQ,\n      { once: true }\n    );\n  } else {\n    initSFConseilFAQ();\n  }\n})();\n<\/script><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_11 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"contact\">\r\n\r\n<div class=\"et_pb_row_30 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_47 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_35 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Initial discussion<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_36 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Make the accounts work for your project<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_31 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_48 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_3_5 et_flex_column_3_5_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_37 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Clear accounting makes the business easier to manage. It shows what happened, what needs a decision and which records should be kept.<\/p>\n<p>We can start with a confidential review of the companies, financial flows, tools and deadlines, then propose arrangements that fit the business: keep what is in place, improve some processes or set up more structured monitoring.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"difl_advancedbutton_1 difl_advancedbutton et_pb_module\"><a class=\"difl_advanced_button_container media_right dfab_media_slide dfab_mr_left\" data-settings='{\"tooltip_enable\":false,\"disable_on_mobile\":true,\"arrow\":true,\"interactive\":true,\"interactiveBorder\":\"2\",\"interactiveDebounce\":\"0\",\"animation\":\"fade\",\"placement\":\"top\",\"trigger\":\"mouseenter focus\",\"followCursor\":false,\"maxWidth\":\"350\",\"offsetEnable\":false,\"offsetSkidding\":0,\"offsetDistance\":10,\"delay\":300}' data-text=\"\" href=\"https:\/\/sol-fiscal.com\/en\/contact\/?subject=comptabilite#contact\" >\n\t\t\t\t\t\t\t<span class=\"difl_adv_btn_wrapper\">\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_media_wrapper\"><span class=\"et-pb-icon difl_adv_btn_media difl_adv_btn_icon\">$<\/span><\/span>\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text_wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text\">Review my accounting arrangements<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_sub_text\"><\/span> \n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<noscript class=\"difl_advanced_button_tooltip_content\"><\/noscript>\n\t\t\t\t\t\t<\/a><\/div>\r\n\r\n<div class=\"et_pb_text_38 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>A confidential discussion to clarify the scope, relevant documents and next steps.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_49 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_2_5 et_flex_column_2_5_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_32 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_50 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_18_24 et_flex_column_18_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_39 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Matthieu Bech is a legal specialist in French tax law and cross-border procedures and an economist registered in his own name with the Col\u00b7legi Oficial d\u2019Economistes d\u2019Andorra under number 297. SOL Fiscal coordinates tax, accounting and wealth analyses within the agreed scope and, where the case requires it, works with accountants, statutory auditors, lawyers, notaries, financial institutions and other qualified professionals. This page sets out a general method. Each company or group requires an assessment of its own circumstances.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_51 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_6_24 et_flex_column_6_24_tablet et_flex_column_24_24_phone\"><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_12 et_pb_section et_section_regular et_block_section\" id=\"contact-entreprise\">\r\n\r\n<div class=\"et_pb_row_33 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_52 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_40 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Resources<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_41 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Further reading<\/h2>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_27 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><ul>\n<li><a href=\"https:\/\/sol-fiscal.com\/en\/business-creation-and-group-structuring\/\"><span>Set up an Andorran company or subsidiary<\/span><\/a><\/li>\n<li><a href=\"https:\/\/sol-fiscal.com\/en\/legal-and-tax-advice\/\"><span>Plan your cross-border legal and tax matters<\/span><\/a><\/li>\n<li><a href=\"https:\/\/sol-fiscal.com\/en\/becoming-a-resident-in-andorra\/\"><span>Prepare for residence and relocation to Andorra<\/span><\/a><\/li>\n<li><a href=\"https:\/\/sol-fiscal.com\/en\/banking-services-in-andorra\/\"><span>Explore banking services in Andorra<\/span><\/a><\/li>\n<li><span><a href=\"https:\/\/sol-fiscal.com\/societe-andorrane-sans-chiffre-daffaires-que-faut-il-quand-meme-suivre\/\">Andorran company with no turnover: what still needs monitoring?<\/a><\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Set up accounting for an Andorran company or subsidiary: records, intragroup transactions, reporting, year-end close, filing and France\u2013Andorra coordination.<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"difl_page_category":[],"class_list":["post-329574","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages\/329574","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/comments?post=329574"}],"version-history":[{"count":2,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages\/329574\/revisions"}],"predecessor-version":[{"id":329627,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages\/329574\/revisions\/329627"}],"wp:attachment":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/media?parent=329574"}],"wp:term":[{"taxonomy":"difl_page_category","embeddable":true,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/difl_page_category?post=329574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}