--- oa_review_kit: v1 guide_slug: liechtenstein-vat guide_version: liechtenstein-vat@2026-04-13T17:54:33.467Z archetype: vat_gst --- # Review kit: Liechtenstein VAT Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/liechtenstein-vat/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("Liechtenstein VAT", slug `liechtenstein-vat`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order? 2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line? 3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go? 4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop? 5. [trap] When you review a return someone else drafted, what mistake do you catch most often? 6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it? 7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough? 8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo? 9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it? 10. [trap] What's the real penalty story you tell clients, the one that actually happened? 11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper? 12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving? ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: liechtenstein-vat guide_version: liechtenstein-vat@2026-04-13T17:54:33.467Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: liechtenstein-vat description: Use this skill whenever asked to prepare, review, or classify transactions for a Liechtenstein VAT (MWST) return for any client. Trigger on phrases like "Liechtenstein VAT", "MWST Liechtenstein", "Liechtenstein tax return", or any request involving Liechtenstein VAT. Liechtenstein forms a customs union with Switzerland and applies Swiss MWST law identically. Supplies between Liechtenstein and Switzerland are domestic. ALWAYS read this skill before touching any Liechtenstein MWST work. jurisdiction: LI domain: vat-gst tax_year: 2025 --- # 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. The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.