Liechtenstein has no mandatory e-invoicing. Public authorities must accept e-invoices that follow the European standard EN 16931 for procurement contracts above the national thresholds, and invoices for those contracts can be sent in XML or PDF by email. There is no e-invoicing platform.
This page summarises the European Commission's country sheet for Liechtenstein, checked on 5 November 2026. It is not tax advice; check the current Liechtenstein sources before relying on it.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Accept EN 16931 e-invoices | Public authorities, for contracts above the thresholds in the Public Procurement Act | the sheet gives no date | email, XML or PDF | in force; partly transposes Directive 2014/55/EU | European Commission |
| Send e-invoices to public bodies | Suppliers | none | no obligation | European Commission | |
| Issue e-invoices to businesses or consumers | Businesses | none | by agreement | no obligation | European Commission |
The Commission notes that the acceptance rule does not extend to every public entity. Liechtenstein has no real-time reporting system, and no next step has been announced (European Commission).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| EN 16931 XML | invoices to public bodies above the threshold | no national CIUS |
| PDF by email | invoices to public bodies | accepted alongside XML |
What can Klarbon do with invoices from Liechtenstein?
| You want to | Tool | Limit |
|---|---|---|
| Read a UBL or CII invoice | open an e-invoice, free | |
| Check a file against EN 16931 before emailing it | check an e-invoice |
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in Liechtenstein?
No. There is no obligation to issue e-invoices to public bodies, businesses or consumers. Public authorities must accept EN 16931 e-invoices for procurement contracts above the thresholds in the national Public Procurement Act.
How do I invoice a public body in Liechtenstein?
By email. There is no e-invoicing platform; for contracts above the threshold, invoices can be sent in XML or PDF format by email, according to the European Commission.
Does Liechtenstein have a national e-invoice format?
No. Liechtenstein applies the European standard EN 16931 without a national CIUS or extensions.