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e-Invoicing in Liechtenstein: Current Landscape and Future Directions 

Legislation Overview 

Liechtenstein’s eInvoicing framework is guided by the Law of 10 November 2017 on Public Procurement (ÖAWG) and the Public Procurement Ordinance (ÖAWV), with the latest updates in Art. 44a in November 2017. These laws lay the foundation for the country’s approach to public procurement and electronic invoicing. 

eInvoicing Platform and Management Solutions 

Currently, Liechtenstein does not operate a dedicated eInvoicing platform. Public contracts exceeding the threshold values specified in Art. 49b ÖAWG are the only ones required to submit eInvoices. These invoices must be sent in either XML or PDF format via email to info.lk@llv.li. 

Requirements for XML Invoices 

For an eInvoice to be accepted, it must: 

  • Comply with the European standard for electronic invoicing. 
  • Include core elements as per Art. 44a ÖAWV. 
  • Use a syntax published in the Official Journal of the European Union. 

Implementation at Sub-Central Level 

As of now, eInvoicing has not been implemented at the sub-central level in Liechtenstein, indicating a focus primarily on national-level transactions. 

European Standard on eInvoicing (EN) 

Although the European standard for eInvoicing is not fully implemented in Liechtenstein, eInvoices for public contracts above the threshold must adhere to these standards when submitted in XML format. 

Core Invoicing Usage Specifications (CIUS) 

Liechtenstein has drafted a CIUS to align with government VAT requirements, ensuring that all business and VAT needs are consolidated into a single document for companies to consult. 

Digital Reporting Requirements 

The digital reporting framework reflects government VAT requirements through the CIUS, aimed at simplifying the invoicing process and ensuring compliance with national standards. 

Additional Information 

The Liechtenstein E-Invoicing Forum (LEIF) played an observer role in the European Multi-Stakeholder Forum on Electronic Invoicing (EMSFEI), working towards broad-scale eInvoicing adoption at both national and EU levels until its mandate ended in June 2020. 

By adhering to these structured guidelines and leveraging the drafted CIUS, Liechtenstein aims to streamline its eInvoicing process, making it more efficient and compliant with both national and European standards. 



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