Liechtenstein
LILiechtenstein transposed the EU e-invoicing directive through its public procurement law, so public buyers must accept EN 16931 e-invoices above the thresholds; VAT follows Swiss rules under a bilateral treaty, and the Swiss QR-bill is used for payments.
Guide reviewed .
Invoicing and electronic documents
EN 16931 e-invoices in public procurement
Contracting authorities must receive and process e-invoices that follow the European standard and a syntax published in the Official Journal of the EU. No national platform is named in the law, and the Government sets details by ordinance.
EN 16931 with a syntax published in the Official Journal of the EU · Official source: gesetze.li · Public Procurement Act (ÖAWG), consolidated version of 1 February 2025
QR-bill
The payment part used on invoices in Switzerland and Liechtenstein. It carries payment data, not structured invoice data.
Swiss QR Code payment part and receipt · Official source: SIX · QR-bill
Peppol
Liechtenstein is not listed on OpenPeppol’s Peppol Authorities page, so OpenPeppol acts as the authority. The procurement law does not prescribe a delivery network.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · Peppol Authorities
For a public contract above the thresholds, a supplier can insist on sending an EN 16931 e-invoice and the buyer must process it. Ask the buyer how it receives e-invoices, because the Public Procurement Act names no national platform or network.
Liechtenstein is in the EEA but shares a customs and VAT area with Switzerland. Swiss practice therefore matters for VAT and payments, including the QR-bill, while EU-derived law applies to public procurement. See the VAT treaty.
Legal guide
B2G · public buyers above the thresholds
MandatoryUnder Art. 49b of the Public Procurement Act (ÖAWG), contracting authorities awarding contracts above the thresholds must accept and process e-invoices that meet EN 16931. The rule was inserted by LGBl. 2017 No. 412, in force on 1 January 2018; contracting authorities other than the State had until 27 November 2019.
Official source: gesetze.li · Public Procurement Act (ÖAWG), consolidated version of 1 February 2025B2G · invoice content
Defined by ordinanceThe Public Procurement Ordinance (ÖAWV) lists the core elements of an e-invoice, including process and invoice identifiers, seller, buyer and payee details, contract reference, delivery details and payment instructions.
Official source: gesetze.li · Public Procurement Ordinance (ÖAWV), consolidated version of 21 March 2026B2G · suppliers
No sending obligation found in the sources reviewedThe law obliges contracting authorities to accept e-invoices; it does not itself require suppliers to send them. Below the thresholds, no e-invoicing rule was found.
Official source: gesetze.li · Public Procurement Act (ÖAWG), consolidated version of 1 February 2025B2B · business invoices
No e-invoicing obligation found in the sources reviewedLiechtenstein and Switzerland apply uniform VAT rules under their 1994 treaty. Neither the procurement law nor the VAT treaty reviewed contains an e-invoicing obligation for business-to-business invoices.
Official source: gesetze.li · Treaty with Switzerland on VAT in Liechtenstein, LGBl. 1995 No. 30
Timeline
-
VAT treaty with Switzerland
The treaty on VAT in Liechtenstein took effect, providing uniform VAT regulation, interpretation and enforcement with Switzerland.
Official source: gesetze.li · Treaty with Switzerland on VAT in Liechtenstein, LGBl. 1995 No. 30 -
E-invoicing in public procurement
The amendment inserting Art. 49b into the Public Procurement Act took effect.
Official source: gesetze.li · Public Procurement Act (ÖAWG), consolidated version of 1 February 2025 -
Deadline for other contracting authorities
Contracting authorities other than the State, such as municipalities and public-law bodies, had to accept and process EN 16931 e-invoices by this date.
Official source: gesetze.li · Public Procurement Act (ÖAWG), consolidated version of 1 February 2025
Peppol in Liechtenstein
- Directory participants
- 1
- Document families
- 2
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.