# liechtenstein-vat

## Liechtenstein MWST Return Skill v2.0

## Section 1 — Quick reference

**Quick reference table**

| Field | Value |
| --- | --- |
| Country | Principality of Liechtenstein |
| Tax name | MWST (Mehrwertsteuer) — identical to Swiss MWST |
| Standard rate | 8.1% (from 1 Jan 2024) |
| Reduced rate | 2.6% (food, medicines, books, newspapers) |
| Special rate | 3.8% (accommodation) |
| Zero rate | Exports outside CH/LI customs territory |
| Exempt supplies | Medical, education, insurance, financial services, residential rental, cultural/sporting events (selected) |
| Return form | Swiss MWST return (filed through Swiss FTA system) |
| Filing portal | Liechtenstein registration: https://www.llv.li; returns via Swiss FTA |
| Authority | Steuerverwaltung Liechtenstein (registration); Swiss ESTV/AFC (substantive law) |
| Currency | CHF |
| Filing frequency | Quarterly (standard); semi-annual or monthly (by arrangement) |
| Deadline | 60 days after quarter end |
| Contributor | Open Accountants Skills Registry |
| Validated by | Pending |
| Validation date | Pending |

- **Liechtenstein applies Swiss MWST law in full** — Liechtenstein applies Swiss MWST law in full via the Customs Union Treaty of 1923. For all substantive rules, refer to the Switzerland VAT skill.  _(Customs Union Treaty of 1923)_
- **Supplies between Liechtenstein and Switzerland** — Supplies between Liechtenstein and Switzerland are DOMESTIC — not imports/exports
- **Supplies between Liechtenstein and the EU** — Supplies between Liechtenstein and the EU are treated as third-country trade (same as CH-EU)
- **EEA membership status** — Liechtenstein is in the EEA but NOT in the EU VAT system
- **EU VIES applicability** — No EU VIES for Liechtenstein entities

**Conservative defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown rate on a sale | 8.1% |
| Unknown MWST status of a purchase | Not deductible |
| Unknown counterparty country | Domestic LI/CH |
| Unknown business-use proportion | 0% recovery |

**Red flag thresholds**

| Threshold | Value |
| --- | --- |
| HIGH single-transaction size | CHF 5,000 |
| HIGH tax-delta | CHF 500 |
| MEDIUM counterparty concentration | >40% |
| MEDIUM conservative-default count | >4 |
| LOW absolute net position | CHF 10,000 |

## Section 2 — Required inputs and refusal catalogue

### Required inputs

- **Minimum viable input** — Minimum viable — bank statement for the quarter. Acceptable from: LGT, VP Bank, Liechtensteinische Landesbank, or Swiss/international banks.

### Refusal catalogue

- **R-LI-1 — EEA vs customs union conflict** — Trigger: complex cross-border structure exploiting EEA membership for EU access while using customs union for MWST. Message: "Requires specialist analysis."
- **R-LI-2 — Partial exemption** — Trigger: mixed supplies. Message: "Pro-rata required. Flag for reviewer."

## Section 3 — Supplier pattern library

### 3.1 Liechtenstein/Swiss banks

**Liechtenstein/Swiss banks pattern table**  _(Financial services exempt)_

| Pattern | Treatment | Notes |
| --- | --- | --- |
| LGT, VP BANK, LLB | EXCLUDE for interest/fees | Financial services exempt |
| UBS, CREDIT SUISSE, ZKB | EXCLUDE (Swiss domestic) | Same |

### 3.2 Government

**Government pattern table**  _(Tax/social security)_

| Pattern | Treatment | Notes |
| --- | --- | --- |
| STEUERVERWALTUNG, AHV/IV | EXCLUDE | Tax/social security |
| HANDELSREGISTER | EXCLUDE | Registration fee |

### 3.3 Utilities

**Utilities pattern table**  _(Electricity)_

| Pattern | Treatment | Notes |
| --- | --- | --- |
| LKW (Liechtensteinische Kraftwerke) | Domestic 8.1% | Electricity |
| TELECOM LIECHTENSTEIN, SALT, SWISSCOM | Domestic 8.1% | Telecoms |

### 3.4 SaaS — non-CH/LI suppliers (import of services)

**SaaS import of services pattern table**  _(Self-assess (Bezugsteuer))_

| Pattern | Treatment | Notes |
| --- | --- | --- |
| GOOGLE, MICROSOFT, ADOBE, META | Import tax at 8.1% | Self-assess (Bezugsteuer) |
| ZOOM, SLACK, NOTION, ANTHROPIC, OPENAI | Import tax at 8.1% | Same |

### 3.5 Food and entertainment

**Food and entertainment pattern table**  _(Complex split)_

| Pattern | Treatment | Notes |
| --- | --- | --- |
| COOP, MIGROS, DENNER, ALDI, LIDL | Domestic 2.6% for food | Check for mixed items |
| RESTAURANT | Domestic 8.1% for service; food component may be 2.6% | Complex split |

### 3.6 Internal transfers

**Internal transfers pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| EIGENÜBERWEISUNG, INTERNER TRANSFER | EXCLUDE |  |
| GEHALT, LOHN | EXCLUDE | Salary |

## Section 4 — Worked examples

### Example 1 — Import of services (US SaaS)

Input: `NOTION LABS INC ; DEBIT ; CHF 15.00`
Treatment: Bezugsteuer (import tax) at 8.1%. Self-assess output and input. Net zero.

### Example 2 — Swiss domestic sale

Input: `SWISS CLIENT AG ; CREDIT ; CHF 10,810`
Treatment: Domestic (CH/LI customs union). Net = 10,000. MWST = 810. Standard 8.1%.

### Example 3 — Entertainment

Input: `RESTAURANT TORKEL ; DEBIT ; CHF 350`
Treatment: Business entertainment. MWST may be partially recoverable under Swiss rules (not hard-blocked like EU). Flag for reviewer if personal element.

### Example 4 — Export to EU

Input: `GERMAN COMPANY GMBH ; CREDIT ; CHF 5,000`
Treatment: Export from customs territory. Zero-rated. Requires export documentation.

### Example 5 — Accommodation at 3.8%

Input: `HOTEL MALBUN ; DEBIT ; CHF 207.60`
Treatment: Accommodation at 3.8%. Net = 200. MWST = 7.60. Deductible if business.

### Example 6 — Food purchase at 2.6%

Input: `COOP VADUZ ; DEBIT ; CHF 51.30`
Treatment: Food at reduced rate 2.6%. Default BLOCK as personal provisioning unless hospitality.

## Section 5 — Tier 1 classification rules (compressed)

All rules follow Swiss MWSTG. See Switzerland VAT skill for complete details.

### 5.1 Standard rate 8.1% — most goods and services

- **Standard rate** — 8.1% percent (most goods and services)

### 5.2 Reduced rate 2.6% — food, medicines, books, newspapers

- **Reduced rate** — 2.6% percent (food, medicines, books, newspapers)

### 5.3 Accommodation rate 3.8% — hotel/accommodation

- **Accommodation rate** — 3.8% percent (hotel/accommodation)

### 5.4 Zero rate — exports outside CH/LI customs territory

- **Zero rate** — 0% percent (exports outside CH/LI customs territory)

### 5.5 Exempt — medical, education, insurance, financial, residential rental

- **Exempt supplies** — medical, education, insurance, financial, residential rental

### 5.6 Import tax (Bezugsteuer) — services from non-CH/LI suppliers

- **Import tax (Bezugsteuer)** — Applies to services from non-CH/LI suppliers

### 5.7 Import of goods — MWST at customs

- **Import of goods** — MWST at customs

### 5.8 CH-LI supplies are domestic — never export/import

- **CH-LI supplies** — CH-LI supplies are domestic — never export/import

## Section 6 — Tier 2 catalogue (compressed)

### 6.1 EEA implications

- **EEA implications default/question** — Default: flag. Question: "Does EEA membership affect this transaction?"

### 6.2 Mixed-use expenses

- **Mixed-use expenses default/question** — Default: 0%. Question: "Business proportion?"

### 6.3 Vehicle costs

- **Vehicle costs default** — Swiss rules on vehicle MWST recovery. Default: flag.

## Section 7 — Excel working paper template

Standard layout per Swiss MWST return structure.

## Section 8 — Bank statement reading guide

Format: LGT/VP Bank CSV, DD.MM.YYYY, CHF. Language: German.
CH/LI distinction: Supplies between LI and CH are domestic.

## Section 9 — Onboarding fallback

### 9.1 MWST number

- **MWST number fallback** — Fallback: "What is your MWST number?"

### 9.2 CH or LI registration

- **CH or LI registration fallback** — Fallback: "Registered through Liechtenstein Steuerverwaltung?"

### 9.3 Prior credit

- **Prior credit fallback** — Always ask.

## Section 10 — Reference material

### Sources

1. Swiss MWSTG (Mehrwertsteuergesetz) — applied in Liechtenstein via Customs Union Treaty
2. Customs Union Treaty (1923, as amended)
3. Liechtenstein MWST Ordinance
4. Steuerverwaltung — https://www.llv.li

### Change log

- v2.0 (April 2026): Full rewrite to 10-section architecture.
- v1.0: Initial wrapper skill.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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