E-invoicing compliance and regulatory updates - Liechtenstein

Electronic Invoicing in Liechtenstein

Is e-invoicing mandatory in Liechtenstein?

E-invoicing is not mandatory for B2B transactions but is allowed with the buyer’s consent. For B2G, e-invoicing is mandatory.

Who is affected?

All companies transacting with public agencies in Liechtenstein are affected. B2B e-invoicing is voluntary and depends on agreement between parties.

Compliance requirements

In B2G, the invoices must be sent in electronic format via the Swiss e-invoicing infrastructure, according to the E-Government Act (E-GovG; LGBl. 2008 No. 280) and aligned with Switzerland through the Swiss-Liechtenstein Economic Area.

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Key Deadlines

• No upcoming deadlines

Standards & Platforms

Platform

In B2G, invoices must be transacted via the Swiss e-invoicing infrastructure, PostFinance, SIX PayNet, or the Peppol network.

What formats are required in Liechtenstein?

Electronic invoices must follow the Swiss CIUS of Peppol BIS 3.0. Some of the Swiss platforms may accept PDF+XML hybrid formats.

Archiving in Liechtenstein

What are the archiving requirements in Liechtenstein?

Invoices must be archived for ten years after the end of the fiscal year. Invoices can be stored digitally or electronically, even outside Liechtenstein, if access from Liechtenstein is guaranteed at any time and upon request by the authorities.

Legal invoice:

• For suppliers: In B2G, a legal invoice is one issued in XML or PDF format that ensures integrity and authenticity. In B2B, a legal invoice is the invoice sent to the buyer in the agreed format.
• For buyers: In B2G, the legal invoice is the e-invoice as received from the supplier. In B2B, the legal invoice is the invoice received from the supplier in the agreed format.

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Key Actions

Ensure compliance: In B2G, use applicable electronic formats.

Archive properly: Store invoices for ten years after the end of the fiscal year.

Liechtenstein e-invoicing and archiving requirements at a glance:

Supplier requirement: Liechtenstein suppliers to the public sector must issue e-invoices in electronic format. In B2B, e-invoicing is allowed with buyer consent.

Buyer requirement: Liechtenstein public sector buyers must accept B2G e-invoices. In B2B, buyers must agree to receive e-invoices.

Archiving requirement: Invoices must be archived for ten years after the end of the fiscal year.