While Liechtenstein has not introduced any mandates for electronic invoicing in the country, there are rules to be followed for voluntary e-invoicing.
Liechtenstein is earlier in its journey towards mandatory e-invoicing than many countries. There are no mandates, no official platforms and no national standards.
The only e-invoicing rule pertains to the public authorities’ requirement to receive and process EN 16931-compliant electronic invoices for public procurement contracts exceeding a specific value threshold.
This page provides an ideal overview of Liechtenstein E-invoicing. Bookmark it to stay ahead of regulatory changes.
There is no mandate in Liechtenstein for using electronic invoices regarding business-to-business (B2B) transactions.
A supplier must obtain explicit consent from a buyer before voluntarily issuing an e-invoicing for a B2B transaction. E-invoices must meet the EN 16931 European Standard. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin by using, for example, an electronic signature.
In November 2017, the government introduced the Public Procurement Act. This law establishes a legal framework for the use of electronic invoices in public procurement. While no mandate was introduced, the Act laid a foundation for the country’s approach to e-invoicing.
However, the law introduced the requirement for public authorities to receive and process e-invoices that meet the European Standard on e-invoicing (EN 16931). This rule comes into effect when “public authorities pay suppliers for goods or services provided through formal procurement contracts above the thresholds provided in the Public Procurement Directives,” as per the European Commission.
Here are the milestones in Liechtenstein’s e-invoicing journey.
While Liechtenstein currently has only one specific use case for e-invoicing, it may follow other countries in introducing mandates in the near future. You must be agile and meet your regulatory requirements everywhere you do business—and that includes electronic invoicing.
Many countries now require businesses to issue e-invoices for both B2B and B2G transactions. Is your organisation set up to meet these demands?
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No, there is no mandate for B2G or B2G e-invoicing in Liechtenstein. The only rule governing electronic invoicing in the country pertains to public procurement, where public authorities must be able to receive and process European Standard-compliant e-invoices for contracts exceeding a specific value threshold.
Public authorities in Liechtenstein are required to be able to receive and process electronic invoices under two conditions:
Currently, there is no mandate for e-invoicing in Liechtenstein across B2B, B2G and B2C transactions.
The nation established a legal framework for e-invoicing in 2017, specifically pertaining to transactions in public procurement (B2G).
The Ministry of General Government Affairs and Finance is the specific governmental department that is responsible for overseeing and implementing e-invoicing regulations in Liechtenstein. That said, it has not yet introduced any electronic invoicing mandates, platforms or standards.
E-invoices sent in public procurement must comply with the European Standard (EN 16931), but Liechtenstein’s Ministry of Finance has designated no specific format for these documents.
E-invoices for public contracts must be sent to the Liechtenstein national administration in XML format.
