Andorra Delcarapp Declarations Drop in 2025 Amid Lower Revenue

Andorra's Tax Department recorded 10,433 IGI declarations via the Delcarapp mobile application in 2025, covering goods worth €2.64 million and generating €94,865 in revenue. This marked a decline from 2024, when 12,494 declarations through the app involved €2.65 million in goods and yielded €109,462.

The figures fell short of initial government projections, which anticipated over 66,000 app-based declarations in the first year after the app's launch in early 2024. That year coincided with new rules effective from January, eliminating the €220 personal use exemption for private imports. The changes required declarations at border points and postal services for online purchases sent to Andorra, aiming to level the playing field for local commerce against individual foreign imports. Delcarapp was introduced as a streamlined alternative to verbal declarations.

Verbal declarations remained steady, with 2,402 in 2025—up slightly from 2,236 in 2024—covering €9.6 million and €10 million in goods respectively, and raising €430,763 and €448,506. Combined, app and verbal filings totaled 12,835 in 2025 (down from 14,730 in 2024), producing €524,628 and €557,967 overall.

Tax officials attributed the drop in app usage to a rise in specialised import firms handling online platform purchases on behalf of individuals, delivering directly to homes or collection points and bypassing personal declarations.

By location, Sant Julià de Lòria border post led verbal declarations (1,777 in 2025, 1,656 in 2024), while postal services dominated app filings: 5,868 at Andorra's Poste (from 7,704) and 4,050 at Spanish Correos (from 4,347). Other sites saw far fewer: 235 at Sant Julià, 212 at the central customs office, and 68 at the French border post.

The department noted that Delcarapp has enabled over 20,000 new declarations in two years, simplifying processes for previously exempt postal recipients and easing border checks for travellers exceeding limits. Recent app updates include help messages, delivery option selectors, and declaration history access, with further enhancements planned to speed frontier validations.

Customs intensified passenger checks to 7,208 in 2025, more than doubling 2024's 2,987, yet sanctions stayed flat at 19 cases, matching the prior year's 18.