VAT Registration in Liechtenstein: Number, Representative and Returns
We prepare the VAT notification. A licensed Liechtenstein trustee files it and acts as your tax representative where one is needed.
- 30 days to notify the Steuerverwaltung
- 60 days after the period to file a return
- One common VAT territory with Switzerland
- The eMWST portal is free to use
VAT registration and fiscal representation in Liechtenstein
This page is for foreign businesses supplying into Liechtenstein, Liechtenstein companies and holdings. Tax advice for third parties is a trustee activity (TrHG Art. 2(d)), so under our tax advisory service a licensed Liechtenstein trustee advises and files, and we prepare and coordinate. Liechtenstein and Switzerland form one common VAT territory.
We do not promise a number, an exemption or a refund. The Steuerverwaltung assigns the number and decides whether to ask for security.
What's included
Liability check
We collect your turnover and supply facts; the licensed trustee applies the Art. 10 tests, the exemptions and the opt-in.
Notification within 30 days
We prepare the written notice and its documents; the licensed trustee files it with the Steuerverwaltung.
Tax representative
In our model, the licensed trustee, named in your engagement letter, acts as your Art. 54 representative; the act asks only for a person with domicile or seat in Liechtenstein. Under MWSTG Art. 54(3), the appointment does not create a permanent establishment for the Tax Act (SteG).
Portal access
We list what the eMWST portal, eID.li and eVertretung need, and who will use them.
Security demand
If the Steuerverwaltung asks for security, the trustee deals with it. The forms are listed in the act; the amount is not published.
Returns and deregistration
Quarterly returns are prepared and filed by the licensed trustee from the figures you supply; we collect the inputs and coordinate. We prepare the written deregistration when the business ends.
Who this is for
Foreign businesses
With supplies located under Art. 8(1), you may be exempt under Art. 10(2)(b); your customer may owe reverse charge under Art. 45.
Liechtenstein companies
Supplying in the common VAT territory (Liechtenstein and Switzerland) means the tests apply. Supplying only outside that territory means exemption under Art. 10(2)(d), with a waiver under Art. 11; supplies into Switzerland are inside the territory.
Holding companies
Holding, buying and selling participations of 10 % or more is business activity (Art. 10(1b), Art. 29).
Buyers of a ready-made company
The same Art. 10 tests apply. Check what a buyer receives with a shelf company in Liechtenstein and its VAT position before the transfer.
The registration process
Eight steps of a Liechtenstein VAT registration
Check liability
Who acts: Client, LFT
Portal access, in person where required
Who acts: Client
Appoint the representative
Who acts: Client, licensed trustee
Notification; for reverse-charge-only, 60 days after the calendar year
Who acts: Licensed trustee
Term: 30 days
Number assigned by the Steuerverwaltung
Who acts: Steuerverwaltung
Security, if required
Who acts: Steuerverwaltung
Quarterly returns, filed by the trustee
Who acts: Licensed trustee
Term: 60 days after the period
Deregistration
Who acts: Licensed trustee
Term: 30 days
Only the statutory deadlines are shown; no official processing time is published.
Check liability
We collect your turnover and supplies; the licensed trustee applies Art. 10 and the exemptions and says whether you must register.
Get portal access
Registration and returns go through the eMWST portal, with eID.li or identification in person in Vaduz.
Appoint the representative
Without domicile or seat in Liechtenstein, you need an Art. 54 representative, who must have domicile or seat in Liechtenstein; in our model the licensed trustee takes the role.
Notify within 30 days
Written notice is due within 30 days of the start of liability; reverse-charge-only businesses have 60 days after the calendar year.
Receive the number
The Steuerverwaltung assigns a non-transferable number. The five-digit number stays valid; no official processing time is published.
Provide security, if required
The Steuerverwaltung may require security from a taxpayer with no domicile or seat in Liechtenstein, at its discretion.
File returns
Quarterly by default, due 60 days after the period. The licensed trustee or a licensed bookkeeper prepares the figures; we coordinate it through bookkeeping for a Liechtenstein foundation or company.
Deregister
Written notice within 30 days of the end of the activity; the company leaves the register only once VAT is paid or secured.
Does your business have to be on the VAT register?
Send us your turnover and the supplies you make. We set out what the licensed trustee needs to check.
Documents and access you will need
- Turnover in Liechtenstein and abroad
- The kinds of supply you make, for the Art. 10(2)(b) test
- The person who will use eID.li
- eVertretung activation, if you are outside the commercial register
- Passport or identity card, if identifying in person in Vaduz
Liability tests, rates and deadlines at a glance
The figures below are the act's (MWSTG). The portal is free; the Steuerverwaltung decides on the number and security.
Must I register for VAT?
Question: Supplies in the common VAT territory, or seat, domicile or permanent establishment there?
Condition: Turnover below CHF 100,000 in Liechtenstein and abroad, or a foreign business making only certain supplies, whatever its turnover
Outcome: Exempt from registration
Condition: Liechtenstein seat, supplies only outside the common VAT territory
Outcome: Exempt
Condition: Opt in
Outcome: Opt in
binds for at least one period
VAT liability tests in Liechtenstein
| Test | Rule | Source |
|---|---|---|
| General liability | a business of any legal form that supplies in the common VAT territory (Liechtenstein and Switzerland) or has a seat, domicile or permanent establishment there | MWSTG Art. 10(1), Art. 3(a) |
| Turnover test | exempt below CHF 100,000 of turnover, counted in Liechtenstein and abroad, supplies exempt under Art. 21(2) left out; read with the foreign exemption below | Art. 10(2)(a) |
| Foreign business | exempt whatever its turnover if it supplies in the common territory only the kinds of supply listed in Art. 10(2)(b), such as services located under Art. 8(1); telecom and electronic services to non-taxable recipients excepted | Art. 10(2)(b) |
| Liechtenstein seat, supplies only outside the common VAT territory (or only supplies excluded from the tax inside it) | exempt whatever its turnover; waiver possible; supplies into Switzerland are inside the territory | Art. 10(2)(d), (e), Art. 3(a) |
| Opt-in | an exempt business may waive the exemption; the waiver binds for at least one tax period | Art. 11(1), (3) |
| Participations | holding, buying and selling participations is business activity; a stake of 10 % or more is a participation | Art. 10(1b), Art. 29(2), (3) |
| Reverse charge | owed by the recipient on services located under Art. 8(1) from a foreign supplier not on the register (telecom and electronic services to non-taxable recipients excepted), if the recipient is taxable under Art. 10 or buys such services for more than CHF 10,000 in the calendar year | Art. 45(1)(a), (2) |
| Item | Rule | Source |
|---|---|---|
| Notification | in writing, unprompted, within 30 days of the start of liability | MWSTG Art. 53(1) |
| Reverse-charge-only registration | within 60 days after the end of the calendar year | Art. 53(3) |
| Settlement | quarterly by default; annual on request up to CHF 5,005,000 of taxable turnover | Art. 35(1), (1a)(b) |
| Return | due within 60 days after the settlement period | Art. 58(1) |
| Net-tax-rate method | its own limit: CHF 5,024,000 of turnover and CHF 108,000 of tax | Art. 37(1) |
| Rates | 8.1 % standard, 2.6 % reduced, 3.8 % accommodation | MWSTG |
| Deregistration | in writing within 30 days of the end of the business activity | Art. 53(2) |
| Security | may be required from a taxpayer with no domicile or seat; amount not published | Art. 83(6), 84(2) |
| Late-payment interest | accrues without a reminder; 4 % a year from 1 January 2026, collected only from CHF 100 of interest | Art. 77(1), MWSTV Art. 142(2)(a) |
| Failing to register | fine up to CHF 10,000 for intentionally or negligently failing to register, unless a higher penalty applies | Art. 86(1)(a) |
| Tax evasion | up to CHF 400,000; up to CHF 800,000 in the cases of Art. 87(2) and (4) | Art. 87(1) |
| Portal | eMWST, mandatory, free of charge | Steuerverwaltung |
Problems we solve
"My turnover is small"
The test counts turnover in Liechtenstein and abroad and is read with the foreign-supply exemption. Opting in is possible; the trustee checks which applies.
"I already have a Swiss number"
The five-digit Liechtenstein number stays valid and the UID does not replace it. We have found no official statement on a separate registration; the licensed partner answers per case.
"Which representative do I need?"
The Art. 54 VAT representative is not the PGR Art. 239 Repräsentant, who comes with a registered office address in Vaduz with a local representative.
"Will they ask for a deposit?"
Security can be required and its forms are listed; the amount is not published. We prepare the file, and we cannot promise none is asked.
"We are closing the company"
Deregistration is due within 30 days, and deletion from the register waits until VAT is paid or secured. We coordinate the sequence.
"Online guides contradict each other"
eMWST is mandatory since January 2025, old reverse-charge numbers are inactive, and a new application goes through the portal. We work from the act and the authority's pages.
"Our holding trades shares"
Participations of 10 % or more count, and input tax is deducted within the activity that entitles to it. The capital gains guide covers the gains.
Closing a company with VAT still open?
Tell us when the activity ends. We prepare the deregistration and coordinate it with the licensed trustee.
Who prepares and who files
We collect the facts and prepare the notice. A licensed Liechtenstein trustee, named in your engagement letter, files it, prepares and files the returns, and acts as tax representative. Tax advice for third parties is a trustee activity; legal advice is a lawyer's. The Steuerverwaltung decides.
Frequently asked questions
Do I have to register if my turnover is below CHF 100,000?
Not always. Art. 10(2) exempts a business with turnover below CHF 100,000 in Liechtenstein and abroad, leaving out supplies exempt under Art. 21. A foreign business making only the supplies listed in Art. 10(2)(b) is exempt whatever its turnover. You may opt in under Art. 11(1). A licensed Liechtenstein trustee checks your case.
I am a foreign company selling only B2B services: do I need a number?
Possibly not. Services located under Art. 8(1) fall within the Art. 10(2)(b) exemption, except telecommunication and electronic services supplied to non-taxable recipients. Your customer may owe the VAT instead, by reverse charge under Art. 45. Because the exceptions matter, a licensed Liechtenstein trustee, named in your engagement letter, checks the case first.
Does my Swiss VAT number cover Liechtenstein?
Liechtenstein and Switzerland form one common VAT territory, and the five-digit Liechtenstein number stays valid; the Swiss UID does not replace it. We have found no official statement on a separate registration for a Swiss-registered business, so a licensed Liechtenstein trustee, named in your engagement letter, answers that for your case.
Does a Liechtenstein company need a VAT number if it only sells abroad?
A business with its seat in Liechtenstein that supplies exclusively outside the common VAT territory (Liechtenstein and Switzerland) is exempt under Art. 10(2)(d), whatever its turnover. It may waive the exemption under Art. 11, and the waiver then binds for at least one tax period under Art. 11(3). A licensed trustee reviews whether to waive.
Who can act as VAT representative for a non-resident?
Art. 54(1) asks for a person with domicile or seat in Liechtenstein; we found no further qualification stated. In practice a licensed Liechtenstein trustee, named in your engagement letter, takes the role, while LFT prepares the file and coordinates. Under MWSTG Art. 54(3), the appointment does not create a permanent establishment for the Tax Act (SteG).
Is a VAT representative the same as the registered-office representative (Repräsentant)?
No. Art. 54 of the VAT Act creates a procedural representative for VAT. PGR Art. 239 separately requires domestic legal entities, registered Treuunternehmen and branches of foreign legal entities to appoint a Repräsentant. They are two appointments with different purposes, and our registered office page covers the second.
Can the tax office demand security from a foreign company?
Yes. For a taxpayer with no domicile or seat in Liechtenstein, the Steuerverwaltung may require security for expected tax debts (Art. 84(2)). Forms of security include cash, sureties and bank guarantees (Art. 83(6)). The amount is not published, so we cannot promise that none will be asked.
How long do I have to register after I start trading?
Give written notice, unprompted, within 30 days of the start of liability (Art. 53(1)). For a foreign business, liability starts with the first supply in the common territory (Art. 14(1)(b)). A business with reverse-charge liability only has 60 days after the calendar year (Art. 53(3)). LFT prepares the notice; a licensed trustee files it.
What does the Liechtenstein VAT number look like, and is it the UID?
The Liechtenstein VAT number has five digits, and the Swiss UID does not replace it. The Steuerverwaltung assigns a non-transferable number once your written notice is in (Art. 53(1)). Old reverse-charge register numbers were set inactive on 1 January 2025, so a new application goes through the electronic portal.
How do I find or check a Liechtenstein VAT registration?
The public VAT register published by the Liechtenstein authorities shows whether a business is registered, so you can check a supplier or a customer there. It is the only lookup we point to. The link sits in the sources list of this page, and a licensed trustee can review an entry with you.
Which VAT rates apply in 2026?
The act states a standard rate of 8.1 %, a reduced rate of 2.6 % for the listed goods and services, and 3.8 % on accommodation. Which rate fits your supply depends on the listed categories, so a licensed Liechtenstein trustee confirms it for your case before the first return is prepared.
How are returns filed and how often?
Returns are quarterly by default (Art. 35(1)). Annual settlement can be requested up to CHF 5,005,000 of taxable turnover (Art. 35(1a)(b)). The return is due within 60 days after the period (Art. 58(1)). The net-tax-rate method has its own separate limit under Art. 37(1), so the two thresholds are never interchangeable.
Can a holding company deduct input tax?
Holding, buying and selling participations counts as business activity (Art. 10(1b)), and input tax is deductible within the activity that entitles to deduction (Art. 29(2)). A stake of 10 % or more counts as a participation (Art. 29(3)). Whether a foundation or trust holding assets qualifies is not stated in our sources, so we do not promise it.
What happens if I do not register, or pay late?
Late payment bears interest without a reminder (Art. 77(1)): 4 % a year from 1 January 2026 (MWSTV Art. 142), collected only from CHF 100. Intentionally or negligently failing to register can bring a fine up to CHF 10,000, unless a higher penalty applies (Art. 86(1)(a)); evasion up to CHF 400,000 (Art. 87(1)). These are ceilings, not a forecast.
How do I deregister, and why does it matter for closing a company?
Deregistration needs written notice within 30 days of the end of the business activity (Art. 53(2)). A legal entity is deleted from the commercial register only once the Steuerverwaltung confirms that the VAT is paid or secured (Art. 85). LFT prepares the notice and coordinates the sequence; a licensed trustee files it.
Ready to start your VAT plan?
Call the Wealth Management department on +423 210 0004, Monday to Friday 09:00-17:30 (CET/CEST), or write to info@foundation-liechtenstein.com. Schlossplatz 5, 9490 Vaduz. Pricing on request.