E-Invoicing in liechtenstein

Country Situation

General Description

Liechtenstein has implemented e-invoicing in accordance with EU Directive 2014/55/EU, requiring all central, regional and local authorities to be able to receive and process electronic invoices. For suppliers, the obligation applies only when public contracts exceed defined procurement thresholds, while below these amounts invoices may still be submitted in PDF or paper form.

Unlike many other European countries, Liechtenstein does not operate a national e-invoicing platform and has not mandated the use of Peppol. Instead, e-invoices are typically submitted directly to authorities by email in XML (EN 16931-compliant) or PDF format. There are currently no requirements for B2B or B2C transactions, although businesses may adopt electronic invoicing voluntarily.

FAQs

Is e-invoicing mandatory in Liechtenstein?

E-invoicing is partially mandatory. All public authorities must be able to receive electronic invoices, but suppliers are only required to issue them for public contracts exceeding certain procurement thresholds. For contracts below these thresholds, suppliers may continue to submit invoices in PDF or paper form.

Who oversees e-invoicing in Liechtenstein?

The Ministry of General Government Affairs and Finance is responsible for e-invoicing policy and implementation in Liechtenstein. The mandate was introduced through the Public Procurement Act (ÖAWG) and the Public Procurement Ordinance (ÖAWV), which were updated to reflect EU Directive 2014/55/EU.

What were the key deadlines for e-invoicing in Liechtenstein?

In November 2017, Liechtenstein transposed Directive 2014/55/EU into national law, introducing the obligation for contracting authorities to accept electronic invoices. From that point, suppliers became required to submit e-invoices for contracts above the specified thresholds.

Which contracts are covered by the e-invoicing mandate?

The obligation applies only to public procurement contracts that exceed defined thresholds. These include €143,000 for central government goods and services, €221,000 for regional and local authority contracts, €5,538,000 for works contracts, and €750,000 for social and other specific services. Contracts below these values are exempt.

Is e-invoicing mandatory for B2B or B2C transactions?

No. There is no obligation to use electronic invoicing in B2B or B2C transactions. Companies may, however, voluntarily adopt e-invoicing solutions such as Peppol, but this is not legally required.

Are electronic signatures required on e-invoices?

No. Electronic signatures are not required for e-invoices in Liechtenstein. Compliance is determined by adherence to the EN 16931 standard and the correct use of structured invoice formats.

How long must invoices be archived?

Invoices must generally be archived for seven years, consistent with EU VAT rules and general tax regulations. Archiving abroad is permitted if carried out within the European Union or in countries with which Liechtenstein has a mutual administrative assistance agreement in tax matters.

Is there a national e-invoicing platform in Liechtenstein?

No. Unlike some EU Member States, Liechtenstein does not operate a central e-invoicing platform. Instead, e-invoices must be submitted directly to public institutions, often via email to designated addresses. This decentralised approach means suppliers must ensure their invoices are structured correctly before submission.

Does Liechtenstein use the Peppol network for e-invoicing?

No. Unlike many European countries, Liechtenstein has not adopted the Peppol network as its standard infrastructure for public procurement. Instead, e-invoices must be sent directly to public institutions, usually by email in XML or PDF format. Public authorities are required to accept EN 16931-compliant invoices, but this obligation is not linked to Peppol.
That said, private businesses in Liechtenstein may choose to use Peppol voluntarily if both trading partners agree, but it is neither mandated nor promoted by the government.

Country Specs

Mandate Status	Mandatory
Mandate Scope	B2G
Model Type	Interoperability / Post-Audit
Government Entity	Ministry of General Government Affairs and Finance
Formats	UBL 2.1, CII (Cross Industry Invoice)
Infrastructure / Platform	N/A
E-signature Required	No
Key Deadlines	1 November 2017: EU Directive 2014/55/EU transposed into national law
AR Mandatory	B2G: Yes. Mandatory for suppliers where public contracts exceed the legal thresholds. B2B: No
AP Mandatory	B2G: Yes. All contracting authorities must be able to receive e-invoices. B2B: No
Peppol Available	Yes
Domestic Transactions	B2G: Yes. Mandatory for suppliers where public contracts exceed the legal thresholds. B2B: No
Cross-border Transactions	B2G: Yes. Mandatory above thresholds. B2B: No
Archiving Period	7 years
Archiving Abroad	Yes. This is allowed under certain conditions.

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