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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