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Principality of Liechtenstein
>> Path: Portal / Economy / Taxes / Value added tax
Value added tax 

In general, value added tax is imposed on five types of economic transactions, namely:

  • deliveries of objects in Liechtenstein subject to payment
  • services rendered in Liechtenstein subject to payment
  • in-house consumption
  • the use of services from abroad
  • the import of objects

Value added tax applies if commercial or professional self-employment generates earnings and the total annual turnover of domestic deliveries, services, and private consumption exceeds 75,000 Swiss francs.

In accordance with the nature of the value added tax as a consumption tax paid by the consumer, the business subject to value added tax is eligible to deduct previously paid value added tax. This deduction entails that the business must only pay tax on its “added value”, i.e., the business can in general apply all value added tax paid to its suppliers and contractors as previously paid value added tax.

The deduction of previously paid value added tax therefore reduces the tax due to the Liechtenstein Tax Authority. Strongly export-oriented businesses may even generate a credit with the Liechtenstein Tax Authority, since the law exempts foreign transactions from tax.

The tax rate is in general 7.6% for all transactions subject to value added tax. This general tax rate always applies if the transaction is not subject to the reduced rate of 2.4%. A special tax rate of 3.6% applies to lodging services. Certain transactions are exempt from value added tax, especially charitable, cultural, educational, and religious transactions.

The value added tax is to be assessed by the taxpayer, i.e., the taxpayer must account for all transactions and previously paid value added tax and must pay the assessed tax to the Liechtenstein Tax Authority without being requested.

Value added tax

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