Invoices in Liechtenstein: VAT, QR-bill, required details
Liechtenstein applies the Swiss VAT Act under the customs treaty. A Liechtenstein invoice from Rhinvoice therefore carries the same VAT rates as in Switzerland (since 1 January 2024: 8.1 %, 2.6 %, 3.8 %), your company’s VAT number, the right notice and a QR-bill in CHF or EUR. Customers in Switzerland are domestic for you.
Which VAT rate applies?
Section titled “Which VAT rate applies?”| Valid | Standard rate | Reduced rate | Accommodation rate |
|---|---|---|---|
| since 1 January 2024 | 8.1 % | 2.6 % | 3.8 % |
| 1 January 2018 to 31 December 2023 | 7.7 % | 2.5 % | 3.7 % |
| 1 January 2011 to 31 December 2017 | 8 % | 2.5 % | 3.8 % |
Source: ESTV, “MWST-Sätze ab 1. Januar 2024”; the Liechtenstein tax administration applies the same rates under the customs treaty.
The rate on the date of supply applies: the end of the service period, else its start, else the invoice date. When issuing, Rhinvoice freezes the rate of every line.
What differs from Switzerland
Section titled “What differs from Switzerland”- VAT number, not UID. The Liechtenstein VAT number (MWST-Nummer) is not a Swiss UID, so the field under Settings → Company is called VAT number. Rhinvoice keeps it as you type it and checks no format.
- Commercial register. Enter your register number in the field Commercial register, for example
FL-0002.123.456-7. It appears in the footer and identifies your company in the e-invoice. - Liechtenstein accounts. The QR-bill takes Liechtenstein IBANs and QR-IBANs just like Swiss ones. For the EPC QR code to customers in the EU, a Liechtenstein account needs no BIC, because Liechtenstein is in the EEA; a Swiss account does.
- “FL” in imports. When you take over customers, Rhinvoice recognises “FL”, “LI”, “Liechtenstein” and “Fürstentum Liechtenstein” as the country.
Everything else on invoices in Switzerland applies: rounding to 0.05, numbers written as CHF 1'234.50 on German documents, and the notices.
What the invoice must state
Section titled “What the invoice must state”A VAT registered business states its VAT number on the invoice (Art. 26 para. 2 let. a MWSTG, in Liechtenstein under the customs treaty). Without it, Rhinvoice does not issue the invoice and tells you where to add it. Without a service period, Rhinvoice prints the invoice date as the date of supply.
If you are not VAT registered, switch on Not VAT registered (turnover below CHF 100,000) under Settings → Company. Invoices then carry no VAT and the notice “Nicht mehrwertsteuerpflichtig.” (English documents: “No VAT is charged (small business scheme).”).
QR-bill
Section titled “QR-bill”Every invoice gets the QR-bill payment part according to the SIX Implementation Guidelines QR-bill. With a QR-IBAN Rhinvoice prints the QR reference (27 digits), with an ordinary IBAN the creditor reference (SCOR, starting with RF). Rhinvoice builds both from the invoice number. The currency is CHF or EUR. Customers in Switzerland pay with the QR-bill as well.
Customers abroad
Section titled “Customers abroad”| Case | VAT | Notice on the invoice (German documents) |
|---|---|---|
| Customer in Liechtenstein or Switzerland | yes | none |
| Service to an EU business with a VAT number | no | “Übergang der Steuerschuld auf den Leistungsempfänger (Steuerschuldnerschaft des Leistungsempfängers, Reverse Charge).” |
| Service to any other customer abroad | no | “Ort der Leistung im Ausland, nicht der MWST unterstellt.” |
| Goods leaving the VAT area | no | “Steuerbefreite Ausfuhrlieferung (Art. 23 Abs. 2 Ziff. 1 MWSTG).” |
Goods going from Vaduz to St. Gallen stay in the VAT area and are taxed normally. You can change the tax treatment by hand in the editor; Rhinvoice logs the change in the history.
E-invoice and keeping invoices
Section titled “E-invoice and keeping invoices”E-invoices are voluntary. Rhinvoice still embeds a ZUGFeRD / Factur-X invoice (EN 16931) in the PDF of every issued invoice by default, as long as the details it needs are complete; you can switch it off under Settings → Print template (e-invoice). Issued invoices are locked with their PDF; corrections are made only by a cancellation invoice.
The public demo exists for Switzerland, Germany and Austria. For Liechtenstein, try ch.rhinvoice.com: rates, QR-bill and notices are the same.
Your company’s country is missing? Rhinvoice can be extended: Adding more countries.
Questions
Section titled “Questions”Which VAT rates apply in Liechtenstein?
The same as in Switzerland, because Liechtenstein applies the Swiss VAT Act under the customs treaty. Since 1 January 2024 they are 8.1 %, 2.6 % and 3.8 % (accommodation).
Do I charge VAT to a customer in Switzerland?
Yes. Switzerland and Liechtenstein form one VAT area. For a Liechtenstein company a customer in Switzerland is domestic, and Rhinvoice charges the normal rate.
Does the QR-bill work with a Liechtenstein IBAN?
Yes. The QR-bill takes Swiss and Liechtenstein IBANs and QR-IBANs, in CHF or EUR. Euro invoices to customers in the EU, Iceland or Norway also get the EPC QR code.
In which format do I enter the Liechtenstein VAT number?
As it was assigned to you. Rhinvoice does not check the format of a Liechtenstein VAT number, because it is not a Swiss UID, and prints it unchanged.