Law 26/2011, from 29 December, on modification of the law 30/2007, of December 20, the accounting for entrepreneurs, amended by law 8/2010, of April 22, since the General Council in its session of December 29, 2011 has approved the following: Law 26/2011, from 29 December, on modification of the law 30/2007 , 20 December, of the accounting for entrepreneurs, amended by law 8/2010, of April 22, preamble since the entry into force on 1 January 2009 of the law 30/2007, of December 20, the accounting for entrepreneurs, have gone two full accounting exercises in which they have applied the provisions of this law. So, before 31 July 2010 and 31 July 2011, employers have had to deposit the accounts the 2009 and 2010, respectively.
However, a first analysis of the annual accounts deposited by businessmen and the complexity of application of certain provisions of the law recommended the modification of certain accounting obligations with a view to simplify it management, and also the establishment of some complementary provisions that introduce a higher level of control of the fulfillment of the accounting obligations. In short, the system simplifies accounting, is best suited to the structure of the Andorran business fabric and promotes the effective fulfilment of the obligations established by law.
Among the proposed changes, will delimit the accountant of the individuals making them coincide with the calendar year, simplifying the formulation of consolidated annual accounts in order to adapt it to international standards, and modify such sanctions for serious accounting violations and very serious, with the dual purpose of preventing the breach of the accounting obligations and avoid sanctions interfere in the ordinary operation of societies.
With regard to the modification of the thresholds in the first place increases from 100,000 to 150,000 euros, the annual total revenue figure below which employers individuals do not have to deposit the accounts to the administration. However, this modification is accompanied by a new obligation of submitting a statement explaining this income figure for all entrepreneurs who are excluded from the obligation to deposit accounts, for the purpose of improving the level of control and to get to know the population of entrepreneurs not subject to the obligation. Secondly, it removes the number of 250,000 euros corresponding to the maximum annual income to accommodate to the simplified system of accounting, and leaves the determination on the regulatory pathway. In this way, the Administration can modulate the models of annual accounts according to the evolution of the business fabric of the country.
The text is divided into five articles that modify the aspects described in the previous sections, an additional provision that entrusts the Government the publication of the revised text of the articles of the law, and a final provision that fixes the entry into force.
Article 1 of paragraph 2 of article 16 is added to article 16 of the law 30/2007, of December 20, the accounting for entrepreneurs, amended by law 8/2010, of April 22, paragraph (2) as follows: "2. In the case of individuals, the closing date of the year is December 31."
Article 2 amendment to paragraph 2 of article 17 paragraph 2 is modified from the article 17 of the law 30/2007, of December 20, the accounting for entrepreneurs, amended by law 8/2010 of 22 April, which is worded as follows: "2. The regulation of the Government referred to in the previous section should establish abbreviated models of annual accounts that can make employers in the accounts of which occur during two consecutive exercises at least two of the following circumstances: a) the total of the assets does not exceed three million six hundred thousand euros.
b) That the amount of the annual total number of income does not exceed six million euros.
c) That the number of workers during the year does not exceed twenty-five. "
Article 3 amendment to article 34 article 34 is modified of law 30/2007, of December 20, the accounting for entrepreneurs, amended by law 8/2010 of 22 April, which is worded as follows: "Article 34.
Formulation 1. With closing date of the financial year, and within a maximum period of six months to that date, the administrative body of the matrices of the groups of companies must formulate and sign the annual financial statements and consolidated management report including all subsidiaries that belong to the same group of companies and also any subsidiary of these, irrespective of their legal form and its registered office and in accordance with what is established in this Chapter.
2. For the purposes of this chapter, it is considered that there is a group when a company called matrix can directly or indirectly exercise control over other companies called affiliates. It is assumed that this situation occurs when: a) Holds the majority of voting rights.
b) Have the right to appoint or remove the majority of the administrators.
c) Can have, under internationally agreed arrangements with third parties, the majority of the voting rights.
most of the managers) has appointed exclusively with their votes and they play their position at the time in which they must comply with the obligation set out in the first section of this article and during the two exercises immediately prior.
e) when most of the managers are also managers or senior executives of the parent company or a subsidiary of it. This case does not give rise to the consolidation if the company, which administrators have been named in some of the cases provided for in the first two letters of this section, is linked to another company that is not part of the group.
3. For the purposes of the preceding paragraph, the voting rights of the parent company have been to add voting rights holding through any of its subsidiaries, or any person acting on their own behalf but on behalf of the parent company or any subsidiary of that or those who have concertadament with anyone.
4. The obligation set out in the first section of this article does not apply when on the closing date of the financial year of the company required to consolidate, the set of the companies included in the consolidation does not exceed two of the three thresholds established in article 72 of the law on public limited companies and limited liability for the purpose of submitting the annual accounts to the assessment of a person who has the legal status of auditor of accounts. "
Article 4 modification of the article 43 article 43 of the modified law 30/2007, of December 20, the accounting for entrepreneurs, amended by law 8/2010 of 22 April, which is worded as follows: "Article 43.
Accessory penalties 1. For accounting violations serious and very serious, in addition to a penalty imposed economic, can be banned, for a maximum period of three years, contract or sign collaboration agreements with the public administrations, and also receive grants and subsidies, or benefit from preferential tax regimes.
2. The sanctions imposed for contravening the obligations of deposit that must be made by the registry of companies cause the inadmissibility of any request sent to this service, with the exception of titles relating to the dismissal or resignation of Admins, the revocation or renunciation of power, the dissolution of the company and the appointment of liquidators, and with the exception of the events sorted by the judicial or administrative authorities.
Once the deposit formalities that have caused the opening of the disciplinary file, you can submit requests and will resolve normally. "
Article 5 amendment of the additional provision modifies the additional provision of law 30/2007, of December 20, the accounting for entrepreneurs, amended by law 8/2010 of 22 April, which is worded as follows: "additional disposal all employers are required to deposit their annual accounts in the register of deposit accounts, of the register of companies in accordance with the provisions of the regulation approved by the Government. Employers that have the form of a public limited company or limited liability company shall be governed by its specific legislation. Employers, as corporations or limited liability corporation, which have an annual turnover of less than € 150,000 total revenue, they must present a document certifying statement on their total annual figure of income and are excluded from the obligation to deposit accounts.
It rubs off on the Government to modify the regulation that establishes the simplified system of accounting. This Regulation determines the total maximum annual amount of income so that an employer can accommodate the simplified accounting system ".
Additional provision is responsible to the Government that, within a maximum period of thirty days from the date of entry into force of this law, published in the official bulletin of the Principality of Andorra, by Decree, and the revised text of the articles of the law 30/2007, of December 20, the accounting for entrepreneurs, amended by law 8/2010, of April 22 , including all modifications and additions provided by this law. "
Final provision this law shall enter into force the day after being published in the official bulletin of the Principality of Andorra.
Casa de la Vall, 29 December 2011 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
Nicolas Sarkozy President of the French Republic of Andorra Co-prince Joan Enric Vives Sicília Bishop of Urgell Co-prince of Andorra