Liechtenstein eVAT Portal 2025: Key Changes to VAT Compliance

Beginning in 2025, Liechtenstein's Value Added Tax (VAT) rules and regulations will change. The newly adopted and published amendments to the VAT Law include several significant changes and novelties for all taxable persons participating in the VAT system.

Moreover, the adopted amendments to the E-Government Act (E-Gov) affect the VAT system, should increase VAT collection efficiency, and eliminate uncertainties and complex practices.

Electronic Registration and Other VAT Rules

From January 1, 2025, all VAT transactions in Liechtenstein, including registration, deregistration, billing, and returns, will be submitted and processed through the government eVAT portal. Once the eVAT portal is launched, all previous systems in place will cease to exist and will no longer be operating. 

Those who authorized other persons to settle all matters through Power of Attorney (PoA) will have to sign and issue a new PoA, as the one stored in the current system will no longer be valid.

Regarding VAT returns, the current paper forms will be replaced with electronic ones, and electronic submission of VAT returns will be the only acceptable method. The first VAT return covered by the new submission form and method will be the Q4 2024 VAT return. In addition, M12/2024 and S2/2024 VAT returns will also be submitted electronically instead of in paper form.

The Liechtenstein National Administration also issued guidelines for registering and using the new eVAT portal, including necessary steps to authorize others to use eVAT and eDelivery services. Regarding eDelivery, it is a service developed to verify received digital documents with information on legal remedies. 

Conclusion

Ensuring a smooth transition from paper to digital can be challenging sometimes, but it usually represents a relief for all stakeholders in the long run.

As the implementation of new mandatory VAT requirements approaches, taxable persons should familiarize themselves with the VAT portal and its functionalities and prepare necessary in-house procedures to comply with the latest rules and regulations.

Source: Liechtenstein National Administration