VAT Registration and Fiscal Representation in Liechtenstein

Not if the test is met. Under MWSTG Art. 10(2)(a), a business is exempt with less than CHF 100,000 within a year, in Liechtenstein and abroad, leaving out supplies exempt under Art. 21(2). A business outside Liechtenstein and Switzerland with only Art. 10(2)(b) supplies is exempt whatever its turnover. You may opt in, binding for at least one tax period.

Possibly not. Under MWSTG Art. 10(2)(b), a business with its seat, domicile or permanent establishment outside Liechtenstein and Switzerland that supplies in the common territory only the kinds of supply listed there, such as services located under Art. 8(1), is exempt whatever its turnover. Telecommunications and electronic services to non-taxable recipients are excepted. The licensed partner checks your facts first.

The two countries form one common VAT territory, but the five-digit Liechtenstein VAT number remains valid and the Swiss UID does not replace it in Liechtenstein. We have found no official statement on whether a Swiss-registered business needs a separate Liechtenstein registration, so we put the question to the licensed partner.

No. A business with a seat, domicile or permanent establishment in Liechtenstein that supplies exclusively abroad is exempt whatever its turnover (MWSTG Art. 10(2)(d)). It has the right to waive the exemption under Art. 11. Once it also supplies in the common territory, the CHF 100,000 turnover test applies.

MWSTG Art. 54(1) requires a representative with domicile or business seat in Liechtenstein for the taxpayer's procedural duties, and states no further qualification. The licensed trustee named in your engagement letter provides the representative; we coordinate. Under Art. 54(3), the appointment creates no permanent establishment under the Tax Act.

No. The Art. 54 representative handles procedural duties under the VAT Act. The Repräsentant of PGR Art. 239 is a company-law role, covered on our registered office page. A third role, the domestic representative of SteG Art. 91, belongs to income tax. This page covers only the VAT representative.

Yes. From a taxpayer with no domicile or seat in Liechtenstein, the Steuerverwaltung may require security for expected tax debts (MWSTG Art. 84(2)). Security is given by cash deposit, sureties, bank guarantees or the other forms listed in Art. 83(6). The amount is not published; the Steuerverwaltung decides it.

Written notice is due within 30 days of the start of liability (MWSTG Art. 53(1)). For a foreign business, liability starts with its first supply in the common Liechtenstein-Swiss VAT territory (Art. 14(1)(b)). A business liable only for reverse-charge tax on foreign services registers within 60 days after the end of the calendar year (Art. 53(3)).

The Steuerverwaltung assigns a non-transferable VAT number on registration (MWSTG Art. 53(1)). The existing five-digit Liechtenstein VAT number remains valid, and the Swiss company identification number (UID) does not replace it in Liechtenstein: Liechtenstein companies keep the five-digit number, as the national administration states.

The national administration keeps a public VAT register that shows whether a firm is entered in the VAT register. We make no statement here about checks through other systems. Where a counterparty's status matters for your invoices, we look it up in that register with you before the invoice goes out.

MWSTG Art. 25 sets the standard rate at 8.1 %, the reduced rate at 2.6 % for the goods and services listed in the act, and a special rate of 3.8 % on accommodation. These are the rates as the consolidated act states them; which rate applies to a given supply is checked by the licensed partner.

Through the eMWST portal, mandatory since January 2025 and free to use. Settlement is quarterly by default (MWSTG Art. 35(1)), and the return is due within 60 days after the period (Art. 58(1)). Annual settlement is available on request up to CHF 5,005,000 of taxable turnover (Art. 35(1a)(b)); the net-tax-rate method has its own limit.

Acquiring, holding and selling participations counts as business activity (MWSTG Art. 10(1b)). Input tax on these activities and on reorganisations is deductible within the business activity that entitles to input tax deduction (Art. 29(2)); a stake of at least 10 % of the capital counts as a participation (Art. 29(3)). The licensed partner checks the structure; nothing is promised.

Intentionally or negligently failing to register is fined up to CHF 10,000 (MWSTG Art. 86(1)(a)), unless another provision carries a higher penalty, such as tax evasion (Art. 87). Late payment bears interest without a reminder (Art. 77(1)): 4 % a year from 1 January 2026, collected only from CHF 100 of interest (MWSTV Art. 142(2)(a), (3)). Price on request.

Once liability ends under Art. 14(2), written notice is due within 30 days of the end of the business activity, at the latest at the close of the liquidation (MWSTG Art. 53(2)). The commercial register deletes a legal entity only once the Steuerverwaltung confirms the VAT is paid or secured (Art. 85), so we plan deregistration into the closing timeline.