Liechtenstein

Liechtenstein VAT

Prepare 2026 Liechtenstein VAT (MWST) workpapers for ordinary registered businesses under the Liechtenstein VAT Act (MWSTG) and Ordinance (MWSTV). Covers who must register (CHF 100,000 worldwide turnover, CHF 250,000 for non-profit clubs), the 8.1%, 2.6% and 3.8% rates, the common VAT territory with Switzerland, acquisition tax on foreign services (Bezugsteuer, CHF 10,000), input tax and mixed use, input-tax corrections on a change of use, quarterly, half-yearly, monthly and annual reporting (CHF 5,005,000), the net tax rate method limits (CHF 5,024,000 / CHF 108,000), the 60-day filing and payment deadline, eMWST, 4% interest for 2026 and fines.