Liechtenstein
Voluntary, no mandate yet
Mandate Overview
The mandate
Liechtenstein's invoicing infrastructure follows the Swiss model under the Swiss-Liechtenstein customs and VAT union. Domestic B2B invoicing typically uses the Swiss QR-bill standard introduced in 2020, while public-sector procurement increasingly accepts Peppol BIS 3.0 under the EEA transposition of EU Directive 2014/55/EU. There is no mandatory B2B e-invoicing regime, and the Steuerverwaltung Liechtenstein has no announced plans for a clearance-style mandate. Cross-border invoicing into Austrian, Swiss, and German trading partners follows partner requirements.
Timeline
Key milestones
Swiss QR-bill standard adopted, replacing legacy red and orange payment slips
Steuerverwaltung accepts structured e-invoices for VAT purposes
ViDA-aligned developments expected via EEA implementation
Flowie Coverage
How Flowie supports Liechtenstein
Flowie tracks Liechtenstein regulatory developments. Peppol BIS 3.0 generation and routing are supported for cross-border flows into EU partners. Native QR-bill and domestic Liechtenstein flows are on the roadmap.
FAQ
Common questions
Is e-invoicing mandatory in Liechtenstein?
What format does Liechtenstein use?
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