All About E-Invoicing in Liechtenstein
Mandatory B2G E-Invoicing for Public Procurement, Voluntary E-Invoicing for B2B and B2C, New eVAT Portal from January 2025
Last modified on 2025-12-18 in Blog
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Liechtenstein stands out as a country that recognizes the importance of digital infrastructure while maintaining flexibility for businesses. While the country hasn't made e-invoicing mandatory across all sectors, it is taking strategic steps toward digital transformation through voluntary adoption and targeted public sector requirements.
Liechtenstein's approach differs from many European countries, there's no rushing to meet compliance deadlines, no penalties for delayed adoption, and no centralized platform monitoring every transaction. Instead, businesses can modernize at their own pace while public authorities lead by example through standardized electronic invoice acceptance.
In 2024-2025, Liechtenstein advanced its digital infrastructure with the launch of the mandatory eVAT portal. The transition was officially announced on October 30, 2024, requiring all businesses to shift from paper and previous digital methods to the new portal by January 2025.
While e-invoicing remains voluntary for most business transactions, the country continues to align with European standards like EN 16931, positioning itself for seamless cross-border trade within the EEA and EU markets.
Ready to ensure your business meets Liechtenstein's e-invoicing and VAT requirements? Contact our experts for a free compliance consultation.
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E-invoicing, is the process of sending and receiving invoices electronically, instead of using traditional paper-based methods. E-invoices go beyond digitizing paper invoices, they create machine-readable, structured documents that enable automatic processing, seamless accounting system integration, and improved tax authority reporting.
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.
Liechtenstein's e-invoicing journey has been gradual and consultative, marked by careful alignment with European standards:
1998: Original Public Procurement Ordinance (ÖAWV) established foundational procurement rules.
2017: Major legislative updates occurred:
2017-2024: Voluntary adoption period where businesses could choose to implement e-invoicing without legal pressure, while public authorities prepared to receive EN 16931-compliant invoices for contracts above EU thresholds.
October 30, 2024: Government announced the mandatory eVAT portal launch.
January 1, 2025: All VAT transactions must be processed exclusively through the new eVAT portal, paper submissions and previous digital methods are no longer valid.
Current status: B2G e-invoicing is required for public procurement above certain thresholds, while B2B and B2C e-invoicing remains voluntary.
There remains cautious optimism about government digitalization, but the gradual and consultative approach adopted by Liechtenstein regulators helps build confidence across the business landscape.
This central platform streamlines VAT processes, offering faster refunds, digital record-keeping, immediate submission confirmation, and validation of legal criteria.
If VAT submissions are incorrect, it can cause audit problems and issues with VAT deductions, so corrections and resubmissions are needed.
The public sector in Liechtenstein mandates standardized electronic invoicing procedures for contracts above EU thresholds, which comply with EU Directive 2014/55.
Invoices issued to public entities must include procurement-specific identifiers such as contract and project codes. The receiving authorities perform validation, and invoices that do not meet legal or technical criteria may face rejection or payment delays, thereby safeguarding proper payment processing.
Liechtenstein does not have a centralized e-invoicing platform. Instead, B2G e-invoices are sent directly via email to [email protected] using XML, PDF or a format based on EN 16931 standards.
E-invoicing service providers such as DDD Invoices can handle the conversion, validation, and delivery of e-invoices to public authorities.
Currently, there is no mandatory requirement for B2B e-invoicing in Liechtenstein. Businesses can choose whether to adopt electronic invoicing based on their own commercial agreements and operational preferences.
However, businesses that voluntarily adopt e-invoicing now are positioning themselves for competitive advantages. Each invoice can be processed automatically through integrated ERP systems, validated for accuracy, and transmitted securely through networks like Peppol. This ensures traceability and operational efficiency while reducing risks associated with manual errors.
The companies that wait, assuming they can stick with paper indefinitely, might find themselves suddenly incompatible with their own clients' systems when trading partners in other countries like, Germany, Austria, and Switzerland demand digital formats.
At present, B2C e-invoicing remains voluntary in Liechtenstein. Businesses may choose to issue consumer invoices electronically using EN 16931 standards, but there is no legal requirement or deadline for doing so.
Unlike countries such as Poland, Italy, Slovenia, and Montenegro, Liechtenstein has not yet introduced mandatory fiscalization requirements for B2C transactions or cash register integration with tax authorities.
The Liechtenstein government may consider extending requirements to B2C invoicing as part of ongoing digital fiscal reforms, following the lead of neighboring European countries.
Foreign companies with a Liechtenstein VAT registration should follow the same invoicing practices as domestic businesses. Those without Liechtenstein VAT numbers are exempt but must comply with local regulations by allowing their Liechtenstein customers to produce "self-invoices" when applicable under VAT rules.
Cross-border invoices must meet both Liechtenstein requirements (where applicable) and the originating country's legislation, recognizing the complexities of the EU's digital VAT landscape. When sending invoices to public authorities above procurement thresholds, foreign suppliers must ensure EN 16931 compliance.
Liechtenstein does not use the SAF-T format or real-time transaction monitoring systems like continuous transaction control (CTC) models commonly adopted by other EU countries. Instead, as of January 2025, all VAT reporting must be conducted through the mandatory eVAT portal.
Businesses that do not follow the eVAT portal rules may face fines and penalties. Late or incorrect VAT submissions can lead to additional charges and delays in VAT refunds. Repeated non-compliance could result in audits and stricter enforcement by tax authorities. It is important to submit accurate and timely VAT information to avoid these penalties.
Choosing the right e-invoicing provider is key to easily meeting Liechtenstein's requirements and preparing for future developments. Providers need to support smooth integration with the eVAT portal, convert invoices into the required formats , submit them automatically, and handle errors efficiently.
DDD Invoices is Liechtenstein's proven e-invoicing specialist, delivering direct connectivity to public authorities and the eVAT portal that fully automates your invoice lifecycle, from creation through transmission to secure archiving.
We transform complex compliance requirements into streamlined operations that protect your business and enhance efficiency.
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E-invoicing is mandatory only for public procurement (B2G) above specific thresholds. For B2B and B2C transactions, e-invoicing remains voluntary.
The eVAT portal is a mandatory digital platform for all VAT-registered businesses in Liechtenstein to submit VAT returns and related transactions starting January 2025. Paper and previous digital methods are no longer accepted.
Businesses must obtain an eID.li for secure login, activate eRepresentation if applicable, and then register on the eVAT portal to handle VAT transactions.
Non-compliance can lead to fines, audit issues, VAT deduction problems, and delays in VAT refunds. It is vital to submit accurate and timely VAT data through the portal to avoid penalties.
Written by the Compliance team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.