Regulatory updates - Liechtenstein
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
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Download reportCountry Specifications
E-Invoicing/CTC Model:
– B2G: Interoperability
– B2B: Post-audit
Mandatory Infrastructure:
– B2G: PostFinance and Swisscom
– B2B: N/A
Mandatory Format:
No explicit requirements
Mandatory for Issuing:
No explicit requirements
Mandatory for Receiving:
– B2G: Central and sub-central/ local authorities
– B2B: Buyer's consent required
eSignature:
Not Required
Archiving Period:
– Movable property: 10 years
– Immovable property: 20 years
Archiving Abroad:
Allowed under conditions
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