Mandate

Under the Law of 10 November 2017 on Public Procurement (Öffentliches Auftragswesen Gesetz – ÖAWG) and the Public Procurement Ordinance (Öffentliches Auftragswesen Verordnung – ÖAWV, specifically Art. 44a), all public contracting authorities in Liechtenstein are legally obligated to accept and process electronic invoices that meet European standards.

This receiving requirement applies to public procurement contracts that exceed the legal monetary thresholds set out in Art. 49b of the ÖAWG (aligned with European Public Procurement Directives / EEA rules).

Liechtenstein does not operate as a centralized national e-invoicing platform. E-invoices for the national administration are transmitted via designated email ([email protected]) or agreed electronic endpoints.

There is currently no mandate for B2B e-invoicing in Liechtenstein. Electronic invoicing in the private sector is voluntary and subject to mutual agreement between the commercial parties.

In Liechtenstein, the mandatory statutory archiving period for invoices (both electronic and paper) and accounting records is 10 years.

Description

E-invoices submitted for public contracts must comply with the European Standard (EN-16931).

Invoices sent to the Liechtenstein national administration can be submitted in XML (compliant with EN 16931 and containing mandatory core elements as per Art. 44a ÖAWV) or PDF format.

Details

Restrictions

Vertex e-Invoicing does not support B2C for Liechtenstein.