Aller au contenu principal

🇱🇮 Liechtenstein - E-Invoicing Specifications

Status: 🟢 Follows Switzerland | 🟢 eVAT Portal 2025 Authority: Tax Administration (Steuerverwaltung) Platform: Swiss E-Invoicing Framework / eVAT Portal

1. Context & Overview

Liechtenstein follows Switzerland's e-invoicing regulations due to customs and monetary union. From January 2025, all VAT transactions must be processed through the new eVAT portal.

DateScopeObligation
OngoingB2G/B2BFollows Swiss e-invoicing framework
Jan 1, 2025All VATMandatory eVAT portal for all VAT transactions
Jul 2030Cross-borderViDA mandatory for intra-EU B2B

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Swiss XML / QR-Bill| eVAT[eVAT Portal]
    
    subgraph "Swiss/Liechtenstein Framework"
    eVAT -->|"2. Validation"| TA[Tax Administration]
    eVAT -->|"3. Archive"| Arch[Portal Archive]
    end
    
    subgraph "Cross-border"
    S -->|1a. Peppol| Peppol_N[Peppol Network]
    Peppol_N <-->|2a. Exchange| EU_Peppol[EU Peppol]
    end
    
    TA -->|"4. VAT Processing"| VAT_Reg[VAT Register]
    Arch -.->|Audit| TA

🧱 Key Components

  1. eVAT Portal: New mandatory VAT transaction platform (Jan 2025)
  2. Swiss E-Invoicing Framework: Based on Swiss standards
  3. Peppol Network: Cross-border interoperability

3. Data Standards & Formats

A. Accepted Formats

  • Swiss QR-bill format
  • Swiss XML standard
  • UBL 2.1 syntax (cross-border)
  • EN 16931 compliant (ViDA future)

B. Critical Data Fields

  • LI-UID: Liechtenstein VAT number
  • eID.li: Electronic identification
  • eRepresentation: VAT authorization management

4. Business Model

  • Post-Audit Model: Based on Swiss framework
  • eVAT Mandatory: All VAT transactions via portal from 2025
  • Swiss Integration: Full alignment with Swiss tax system

5. Implementation Checklist

  • eVAT Registration: Register and activate eVAT portal access
  • eID.li Setup: Obtain electronic identification
  • eRepresentation: Set up VAT authorization management
  • Swiss Compliance: Align with Swiss e-invoicing standards
  • Archive Setup: Configure 10-year storage (movable property)

6. Resources