The landlocked microstate withdrew from Eurovision back in 2009, due to financial pressures, and have failed to return since - much to the disappointment of Susanne Georgi.
Susanne flew the Andorran flag in 2009 with La Teva decisió (Get a Life) and is the countries most recent representative - she's actually Danish, but Andorra is her adoptive country. She recently gave an interview to diariandorra where she stated...
For me it is very sad to see that they don’t have 80,000 EUR to participate [in Eurovision] and at the same time they spend millions in other things like “Cirque du Soleil”. Eurovision is one of the most incredible promotions you can have, in front of millions of people, how much would such and advertisement cost on TV? I will always do everything I can to make Andorra taking part again: you can make much more out of this money than sending politicians all over the place."
I'd love to see Andorra back some day. So far, the Andorran broadcaster are yet to announce anything regrading next years contest.