- Liechtenstein’s eInvoicing framework is guided by the Law of 10 November 2017 on Public Procurement (ÖAWG) and the Public Procurement Ordinance (ÖAWV).
- The country does not operate a dedicated eInvoicing platform, and only public contracts exceeding specified threshold values are required to submit eInvoices in XML or PDF format via email.
- The eInvoicing implementation is primarily focused on national-level transactions, and there are efforts to align with the European standard for eInvoicing.
- Liechtenstein has also drafted Core Invoicing Usage Specifications (CIUS) to align with government VAT requirements and simplify the invoicing process.
- The digital reporting framework reflects government VAT requirements through the CIUS, aimed at ensuring compliance with national standards.
- 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 European levels.
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- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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