E-invoicing in Liechtenstein (2023)

Liechtenstein's e-invoicing obligation currently only extends to central government authorities, who must be able to process and receive e-invoices.

DDD Invoices network

Last modified on 2023-08-03 in Countries

Standard

XML, PDF

Tax Portal

n/a

Tax Authority

Ministry of General Government Affairs and Finance

CTC Model

n/a

B2G

n/a

B2B

n/a

Archiving

10 years

Supported by DDD Invoices

E-invoicing, or electronic invoicing, is the process of sending and receiving invoices electronically, instead of using traditional paper-based methods. E-invoices offer numerous benefits, including increased efficiency, reduced costs, and improved accuracy in the invoicing process.

In Liechtenstein, e-invoicing is becoming increasingly popular. The government has taken steps to support and promote the adoption of e-invoicing by businesses across the country. They have implemented regulations and guidelines to facilitate the use of electronic invoicing and to ensure its legal validity.

Latest news

A Core Invoice Usage Specification (CIUS) has been drafted and is currently in place in Liechtenstein.

A scenic view of Vaduz, Liechtenstein!

Electronic invoicing scope

Electronic invoicing has been implemented in the central level with public administrations mandated to receive and process electronic invoices from contracting authorities above a certain value threshold in accordance with Art. 49b ÖAWG. Sub-central level contracting authorities have yet to implement it along with B2B and B2C transactions.

How to send an e-invoice

E-invoices must be sent in an XML or PDF format for ease of transmission. Those in the XML format must comply with certain conditions:

  1. Comply with EN 16931

  2. Contain invoice elements specified in Art. 44a ÖAWV

  3. Follow a syntax published in the Official Journal of the European Union

Liechtenstein does not have an invoicing portal, therefore, e-invoices must be sent to the [email protected] email.

Invoice Requirements

Electronic invoices in Liechtenstein do not require to be signed with a digital certificate under the current specifications.

They do, however, require an archiving period of 10 years in case of an audit.

E-invoicing Legislation

There are two main pieces of legislation that explain e-invoicing rules in Liechtenstein:

  • Law 10 of the Public Procurement Act; ÖAWG (2017)

  • Ordinance 3 of the Public Procurement Ordinance; ÖAWV (1998). This has since been updated in Art. 44a in November 2017.

How DDD Invoices can help your business

Here are the benefits of choosing DDD Invoices as your e-invoicing service provider:

  • Unlock the ability to send and receive e-documents around the world, without worrying about local e-invoicing compliance issues. Through our API, we automatically fill in your invoice data and send the invoice to the proper authorities, letting you focus on your core business processes and we manage the bureaucracy.

  • Seamlessly integrate into your current invoicing system, ERP, or CRM in as little as one day. Enjoy an error-free and automated invoicing process through our secure and reliable service.

FAQs about e-invoicing in Liechtenstein

What is the format for e-invoices in Liechtenstein?

There is no specific standard for e-invoices in Liechtenstein, but in order to be received and processed, they must be in XML or PDF format.

Who must comply with e-invoicing standards in Liechtenstein?

Only central government authorities must be able to process and receive e-invoices in Liechtenstein. There is currently no obligation for sub-central, B2B, or B2C transactions.

What are the requirements for e-invoicing in Liechtenstein?

XML formatted invoices must follow EN 16931, contain the elements specified in Art. 44a ÖAWV and follow the syntax published in the Official Journal of the European Union. The invoices must be stored for 10 years, but do not require a digital signature in order to be compliant.
Table of contents
  • Latest news
  • Electronic invoicing scope
  • How to send an e-invoice
  • Invoice Requirements
  • E-invoicing Legislation
  • How DDD Invoices can help your business
  • FAQs about e-invoicing in Liechtenstein