Liechtenstein E-Invoicing Forum
Recent meetings
No recorded meetings with EU commissioners.
Mission & Goals
- fostering the deployment of E-invoicing in Liechtenstein for national and international transactions - cooperation with other national E-invoicing forums and initiatives (e.g. Form Elektronische Rechnung Deutschland (FERD) and SwissDign Forum)
EU Legislative Interests
Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing. Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement.
Communication Activities
The Government has taken steps to support and promote the adoption of e-invoicing by businesses across the country by accelerating the introduction of e-invoicing in Liechtenstein for national and international transactions. Concretely, electronic invoicing has been implemented in the public administration. The offices are mandated to receive and process electronic invoices from contracting authorities above a certain value threshold in accordance with the Law on Public Procurement (ÖAWG, LGBl. 1998 No. 135). In addition, enhanced cooperation with other e-invoicing forums and initiatives (e.g. the Forum Elektronische Rechnung Deutschland (FeRD) and swissDIGIN) as well as raising the awareness of these issues among the national stakeholders involved, such as the Liechtenstein Chamber of Commerce and Industry (LCCI) and the Liechtenstein Economic Chamber, is foreseen in the next months.
Interests Represented
Promotes their own interests or the collective interests of their members
Member Of
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Additional Information
All work is done on a voluntary basis, which keeps costs to an absolute minimum
Connected Legislation
Corporate taxation package
Public tax transparency and Action Plan on VAT
Business Taxation
Common Corporate Tax Base
Taxation of interest and royalty payments between associated companies (recast)
Scope of Art 143(b) and (c) of Directive 2006/112/EC
FISCALIS: Indirect taxation system of the internal market
Excisable products: computerised movement and surveillance
Amendment: VAT reduced rates (Directive 77/388/EEC)
Amendment: Excise goods export messages (Reg 2022/1636)
Amendment: VAT reverse charge & Quick Reaction Mechanism (Directive 2006/112/EC)
Recast of Directive 77/388/EEC on value added tax (repeal of Directive 77/388/EEC)
Amendment to Directive 2006/112/EC (+1 more) on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty
Definitive VAT system: Amendment to Directive 77/388/EEC
Amendment: Tax-free shops in Channel Tunnel French terminal
Amendment to Directive 2006/112/EC on importations and on certain supplies, in respect of Union measures in the public interest
Amendment: VAT on electronic services (Directive 77/388/EEC)
EU Taxation Action Programme 2014-2020 (FISCALIS)
Internal market taxation systems (Fiscalis 2007)
General arrangements for excise duty
VAT simplification: scope of certain exemptions (Directive 77/388)
Reduced VAT rates for labour-intensive services
Amendment: VAT implementing powers and derogations (Directive 77/388/EEC)
VAT: Rules on the right to deduct (Amendment: Dir. 77/388/EEC)
Regulation on the establishment of a monitoring and evaluation framework for the Fiscalis programme for cooperation in the field of taxation
VAT: Minimum standard rate obligation duration
VAT system: Harmonisation, simplification & definitive trade taxation
VAT: minimum standard rate
VAT charging and countering tax evasion and avoidance
6th VAT Directive: Reducing the EU VAT gap
Amendment: Common VAT system (Directive 77/388/EEC)
Products subject to excise duty
Directive on rules to prevent the misuse of shell entities for tax purposes
Harmful tax practices (including the reform of the Code of Conduct Group)
The "Fiscalis" programme for cooperation in the field of taxation
Tax treatment of losses in cross-border situations
Reform of corporate taxation rules
Decision on the Corporate Tax Package
Taxation of parent companies and subsidiaries (codified)
Decision on Tax Transparency Policy
Business in Europe: Framework for Income Taxation (BEFIT)
Common taxation system for parent companies and subsidiaries
Common taxation system for parent companies and subsidiaries
Fight against tax avoidance
EU Common Consolidated Corporate Tax Base (CCCTB)
Regulation on the structure and content of the documents exchanged in the context of movement of excise goods
VAT: Rules on the right to deduct (Amendment: Dir. 77/388/EEC)
Amendment: Common system of VAT (Directive 77/388/EEC)
Amendment: VAT rates (Directive 2006/112/EC)
Amendment: VAT exemption certificate (Directive 2006/112/EC)