< Back to E-Invoicing Overview
Liechtenstein has progressively adopted e-invoicing as part of its efforts to modernize financial transactions, improve tax compliance, and align with European Union standards. While not an EU member, Liechtenstein follows many EU directives due to its membership in the European Economic Area (EEA), ensuring interoperability with broader European e-invoicing regulations.
The country has made e-invoicing mandatory for public sector transactions, requiring government suppliers to submit digital invoices for improved transparency and efficiency. While B2B e-invoicing remains voluntary, businesses are encouraged to adopt electronic invoicing to benefit from streamlined payment processing, reduced administrative costs, and enhanced financial accuracy. The use of Peppol and other standardized frameworks ensures that Liechtenstein’s e-invoicing system remains compatible with cross-border trade, making it easier for companies to integrate with international partners.
Regulatory authority
The Office of Information Technology (AIT) manages e-invoicing adoption.
E-invoicing requirements
Since 2021, all public sector suppliers must issue electronic invoices. B2B e-invoicing remains voluntary.
Accepted invoice formats
Invoices must be issued in UBL XML or Peppol BIS format.
Transmission channels
Invoices are submitted via the Liechtenstein e-invoicing System or Peppol.
Digital signatures
Digital signatures are optional.
Archiving requirements
Invoices must be stored for ten years.
How B2B e-invoicing works in Liechtenstein
Businesses generate invoices in UBL XML or Peppol BIS format and submit them through Peppol networks.
How B2G e-invoicing works in Liechtenstein
Invoices must be issued via the Liechtenstein e-invoicing System, validated by public entities, and archived for ten years.
