eInvoicing Documentation
eInvoicing in Liechtenstein
Legislation
Law of 10 November 2017 on Public Procurement (Public Procurement Act; ÖAWG) and Ordinance of 3 November 1998 on Public Procurement (Public Procurement Ordinance; ÖAWV), latest updates in Art. 44a in November 2017.
eInvoicing platform and management solutions
There is no platform in operation.
Approach for receiving and processing
The Liechtenstein national administration currently only accepts eInvoices for public contracts above the threshold values in accordance with Art. 49b ÖAWG. Invoices are accepted in XML format or as PDF.
Invoices in XML format must:
- comply with the European standard for electronic invoicing,
- contain the core elements according to Art. 44a ÖAWV, and
- using a syntax published in the Official Journal of the European Union.
Corresponding eInvoices should be sent by e-mail to info.lk@llv.li in XML or PDF format.
eInvoicing implementation in sub-central level contracting authorities
eInvoicing has not been implemented at the sub-central level.
Status on the implementation of the European Standard on eInvoicing (EN)
The eInvoicing standard is not fully implemented.
However, eInvoices for public contracts (above the threshold values in accordance with Art. 49b ÖAWG) sent to the Liechtenstein national administration in XML format must comply with the European standard for electronic invoicing.
Use of Core Invoicing Usage Specifications (CIUS) at national level
A CIUS has been drafted to reflect the government VAT requirements and it is currently in place.
Digital reporting requirements
A CIUS has been drafted to reflect the government VAT requirements, and it is currently in place. The government plans to have only one document for consultation by companies, presenting all the expected business and VAT requirements.
Additional information
The Liechtenstein E-Invoicing Forum (LEIF) was an observer within the eInvoicing country representatives (former European Multi-Stakeholder Forum on Electronic Invoicing (EMSFEI)) which brought together stakeholders from national eInvoicing forums and from the user side of the market to help pave the way for a broad-scale adoption of eInvoicing at national and EU-level (ended mandate in June 2020).
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