eInvoicing Country Factsheets for each Member State & other countries
- Liechtenstein currently accepts eInvoices for public contracts above the threshold values in accordance with Art. 49b ÖAWG.
- Invoices can be sent in XML or PDF format, with XML invoices needing to comply with the European standard for electronic invoicing and contain core elements according to Art. 44a ÖAWV.
- There is no eInvoicing platform in operation, and eInvoicing has not been implemented at the sub-central level.
- The eInvoicing standard is not fully implemented, but a CIUS reflecting government VAT requirements is currently in place.
- The Liechtenstein E-Invoicing Forum was an observer within the former European Multi-Stakeholder Forum on Electronic Invoicing.
- A CIUS reflecting government VAT requirements is also in place for digital reporting requirements.
Source ec.europa.eu
