VAT Registration Liechtenstein: Number and Representative

Usually not. A business is exempt while its turnover within a year, in Liechtenstein and abroad, exempt supplies excluded, stays below CHF 100,000 (MWSTG Art. 10(2)(a)). The exemption ends once the limit is reached, or when exceeding it within 12 months of starting or expanding the activity is foreseeable. You may opt in, which binds for at least one tax period.

Possibly not. A foreign business is exempt whatever its turnover when its only supplies in Liechtenstein are exempt, or are services whose place of supply is in Liechtenstein under Art. 8(1) (MWSTG Art. 10(2)(b)). Telecom and electronic services to non-taxable recipients are the exception. The licensed partner confirms your case before anything is filed, because the exemption depends on each supply.

Liechtenstein and Switzerland form one common VAT territory, and Swiss ESTV practice applies here by analogy. The Liechtenstein VAT number still has five digits, and the Swiss UID does not replace it. Whether a Swiss registration covers a given activity in Liechtenstein is a question the licensed partner answers for your case.

Not while it supplies only abroad: a business with its seat, domicile or permanent establishment in Liechtenstein is then exempt whatever its turnover (Art. 10(2)(d)). It may waive the exemption under Art. 11. If it also supplies in the common territory, the CHF 100,000 test applies. Holding participations counts as business activity.

A person with domicile or business seat in Liechtenstein (MWSTG Art. 54(1)); the act states no other qualification. On this site the licensed partner provides the representative and ABB coordinates the appointment. Appointing a representative does not create a permanent establishment for the foreign taxpayer under the Tax Act (Art. 54(3)).

No. MWSTG Art. 54 covers the VAT procedural duties of a non-resident, PGR Art. 239 the Repräsentant of a registered office, and SteG Art. 91 the domestic representative for income tax. The Art. 54 representative is not among the persons jointly liable under Art. 15. The engagement letter names each role separately.

Yes. The Steuerverwaltung may require security for expected tax debts from a taxpayer with no domicile or seat in Liechtenstein (MWSTG Art. 84(2)). Art. 83(6) lists the forms, among them a cash deposit, sureties and a bank guarantee. The amount is not published, and nobody can promise that security will not be asked.

The written notice is due within 30 days of the start of liability (MWSTG Art. 53(1)). For a foreign business liability starts with the first supply in Liechtenstein. A taxpayer liable only for reverse-charge VAT registers within 60 days after the end of the calendar year. No processing time for the number is published.

The Liechtenstein VAT number has five digits. The Steuerverwaltung assigns it on registration, and it cannot be transferred to another business. The Swiss company identification number (UID) does not replace it in Liechtenstein: the national administration confirms that the five-digit number stays valid, and Liechtenstein companies keep it.

The Steuerverwaltung keeps a public VAT register (öffentliches Mehrwertsteuer-Register), which shows whether a firm is entered as a taxpayer. It is published on the national administration's website, under the VAT pages. This page makes no other lookup claim and says nothing about validation in other countries' systems.

Three rates apply in 2026: the standard rate of 8.1% (MWSTG Art. 25(1)), the reduced rate of 2.6% for the goods and services the act lists (Art. 25(2)), and the special rate of 3.8% for accommodation (Art. 25(4)). Liechtenstein and Switzerland form one common VAT territory with largely identical VAT provisions.

Quarterly by default (Art. 35(1)), each return due within 60 days after the period (Art. 58(1)), through the mandatory eMWST portal, free of charge. Annual settlement is possible on request up to CHF 5,005,000 of turnover. The net-tax-rate method has its own limit: CHF 5,024,000 of turnover and CHF 108,000 of tax.

Often yes. Acquiring, holding and selling participations counts as business activity (MWSTG Art. 10(1b)). Input tax on these activities and on reorganisations is deductible, and a stake of at least 10% of the capital counts as a participation (Art. 29). The licensed partner confirms how this applies to your holding before you claim.

Failing to register can be fined up to CHF 10,000 (MWSTG Art. 86(1)). Tax evasion carries a fine of up to CHF 400,000 (Art. 87(1)). Late payment bears interest without a reminder (Art. 77(1)), at 4% a year from 1 January 2026 (MWSTV Art. 142(2)(a)). Registering on time is the cheaper route.

By written notice within 30 days of ending the business activity, at the latest at the close of liquidation. It matters because the commercial register deletes a legal entity only once the Steuerverwaltung confirms the VAT is paid or secured (MWSTG Art. 85). We prepare the notice; the licensed partner files it.