Regulatory updates - Liechtenstein

Since January 2025, businesses in Liechtenstein must handle all VAT-related transactions exclusively through the new eVAT portal.

The transition was officially announced in the government’s press release on October 30, 2024, outlining the new eVAT portal’s functionalities, such as VAT registration, deregistration, billing (including corrections), applications, and account information. The tax administration accepted paper VAT returns until December 30, 2024, after which the eVAT portal became the sole submission method.

Before this change, Liechtenstein had already introduced an e-invoicing process, allowing businesses to submit VAT invoices digitally. However, with the launch of the eVAT portal, the previous system has been phased out to ensure a streamlined and standardized approach to VAT compliance.

Businesses must ensure they have updated their access credentials and powers of attorney, as existing accounts are no longer valid for login.

To use the new portal, businesses must complete three steps:

1. Businesses need to obtain an eID.li for secure online identification.
2. Businesses must activate eRepresentation, allowing companies to manage VAT and eDelivery services authorizations.
3. Businesses can register and use the eVAT portal for all VAT-related transactions.

Companies not listed in the commercial register must apply separately for eRepresentation activation. Additionally, taxpayers registered solely for acquisition tax liability must reapply for tax registration via the eVAT portal.