The following organizational and legal forms of private companies and firms are currently available for registration in Andorra:
1. Societat Limitada (S.L.)
This is a private company with limited liability (LTD). This legal form of the enterprise is ideal for small businesses. Possible spheres – trade, services, small business. For registration S.L. you need a registered capital of 3000 €. The state single registration fee is 1104.77 € and 5.36 € (registration tax for the name of the enterprise in the Catalan language). State taxes and duties are annually around 850 €.
2. Societat Anònima (S.A.)
This is an approximate analogue of JSC (Open Joint Stock Company under the version of the legislation of the Russian Federation). This legal form of the enterprise is ideal for medium and large businesses, including large enterprises with a large number of shareholders. The authorized capital is 60,000 €. State single registration fee – 803 €
3. Andorra Societat Colectiva
This is the type of company where the capital is divided between partners with unlimited liability. Registration procedures are the same as for S.L. And S.A.
Look here for optimal way to start a business: https://all-andorra.com/how-to-start-business/