To open a coffee shop in Andorra, set up a Societat Limitada (SL/SLU; €3,000 capital), obtain Foreign Investment authorization (non‑resident owners), and sequence permits so fit‑out and inspections pass on first try. Reserve the company name, draft statutes with a notary, open a bank account (AML proof of funds and clean record), deposit capital, obtain the NRT tax ID and register for IGI (VAT; 4.5% standard on food/beverage), then apply at the Comú for the llicència d’obertura as bar/cafeteria. Your dossier typically needs floor plans, fire certificate, compliant smoke extraction/grease trap, accessibility, noise calculations, HACCP plan, food‑handler certificates, and a waste/oil collection contract; add a terrace permit if using public space and a beverage/alcohol license if serving beer/wine. Register as an employer with CASS (approx. 22% combined social security; ~15.5% employer) and file employment contracts; immigration quotas apply for non‑resident staff. Lease due diligence: verify “sortida de fums,” load capacity for equipment, and parish‑specific opening hours. Issue IGI‑compliant invoices (showing NRT and tax breakdown), file IGI returns quarterly or monthly by turnover, and budget 10% corporate tax. Expect 6–10 weeks lead time. Site selection hinges on tourist footfall (ski seasons), parking, terrace sun hours, and supplier access via customs routes.
