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Regulatory updates - Liechtenstein

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Liechtenstein.

Country 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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