Summary 

• B2G mandate: Liechtenstein does not have a business-to-government (B2G) eInvoicing mandate, though the Public Procurement Act sets the foundational framework for potential future eInvoicing legislation and partially transposes Directive 2014/55/EU. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard (EN 16931)[2], because this guarantees that public authorities must accept these eInvoices.
• B2B and B2C mandates: There are no current business-to-business (B2B) or business-to-consumer (B2C) eInvoicing mandates. It is optional, contingent on mutual business agreements, and aligned with the national Public Procurement Act and EU Directive 2014/55/EU.
• eInvoicing standard: The European eInvoicing standard (EN 16931) has been adopted in Liechtenstein for certain public procurement processes. All public authorities are required to accept and process electronic invoices that comply with EN 16931 for procurement contracts exceeding the thresholds defined in the national Public Procurement Act. However, the mandate does not extend to all public entities, and there is no obligation for private suppliers to issue eInvoices under EN 16931 unless the contract falls within the scope of the EU Public Procurement thresholds [3].
• Operating model for B2G eInvoicing: There is no formal eInvoicing platform in Liechtenstein. Public contracts above a threshold can submit invoices in XML or PDF formats via email.
• Use of CIUS and Extensions: Liechtenstein does not apply any national Core Invoice Usage Specifications (CIUS) or additional extensions beyond the European standard (EN 16931).
• Real-time reporting system: No real-time reporting system for eInvoicing is available. 
• Monitoring mechanism: There is no monitoring mechanism for eInvoicing implementation in Liechtenstein.

Highlights 

Liechtenstein's eInvoicing approach focuses on voluntary compliance for public contracts above threshold values, with an emphasis on European-standard XML compliance and an evolving framework to streamline business and VAT requirements.

Legislation 

B2G 

There is no general business-to-government (B2G) eInvoicing mandate for suppliers in Liechtenstein. However, under the Law of 10 November 2017 on Public Procurement (Public Procurement Act; ÖAWG) and the Ordinance of 3 November 1998 on Public Procurement (Public Procurement Ordinance; ÖAWV)—most recently updated in Article 44a in November 2017—a legal framework has been established for electronic invoicing in public procurement. These laws lay the foundation for the country’s approach to public procurement and electronic invoicing all public authorities must accept and process electronic invoices that meet the European Standard on eInvoicing (EN 16931). This rule applies when public authorities pay suppliers for goods or services provided through formal procurement contracts above the thresholds provided in the Public Procurement Directives. 

B2B 

There is no Business-to-business (B2B) mandate. 

B2C 

There is no Business-to-consumer (B2C) mandate. 

Status on the implementation of the European eInvoicing standard

The eInvoicing standard is not fully implemented. However, eInvoices for public contracts (above the threshold values in accordance with Art. 49b of the Public Procurement Act (ÖAWG)) sent to the Liechtenstein national administration in XML format must comply with the European standard for electronic invoicing. 

Operating model for eInvoicing 

Currently, there is no eInvoicing platform in place. The Liechtenstein national administration 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 use 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. 

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. 

VAT Real-time reporting system

Currently, there is no real-time reporting system in Liechtenstein.

Next steps 

Currently, no next step has been shared.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The information defined in the semantic data model of the eInvoicing standard, documented in the eInvoicing standard, must be carried in an electronic message that may be transferred from one computer to another. The semantic eInvoicing standard does not define the structure of the electronic message. The message structure is called syntax. [3] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en

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