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Liechtenstein 2024 eInvoicing Country Sheet

  • The responsible ministry for eInvoicing in Liechtenstein is the Ministry of General Government Affairs and Finance.
  • The legislation governing eInvoicing is the Law of 10 November 2017 on Public Procurement (Public Procurement Act; ÖAWG) and Ordinance of 3 November 1998 on Public Procurement (Public Procurement Ordinance; ÖAWV), with the latest updates in Art. 44a in November 2017. The directive 2014/55/EU has been transposed.
  • There is no use of the extra year for compliance of non-central entities. eInvoicing is mandatory for receiving and processing by central authorities, regional authorities, and local authorities.
  • There is no B2B mandate or monitoring mechanism in place.
  • The standard for corresponding eInvoices should be sent by email to [email protected] in XML or PDF format.
  • There is currently no platform in operation, and eInvoicing has not been implemented at the sub-central level. The European standard on eInvoicing is not fully implemented in Liechtenstein.

Source ec.europe.eu


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