e-MWST
e-VAT - electronic submission of VAT statements - valid until 12-31-2024
The Fiscal Authority provides the electronic platform e-MWST (https://mwst.llv.li), thus enabling companies registered in the Value Added Tax Register to submit their ordinary Value Added Tax Division statements electronically. Submission by mail is thus no longer necessary.
In addition, taxable persons benefit from the fact that they receive a summary of the VAT statements submitted electronically to date on the e-MWST portal and can view the details of these at any time. For the Fiscal Authority, e-MWST offers the advantage that manual entries are no longer necessary.
The use of e-MWST is free of charge. The activation of e-MWST is carried out by the Fiscal Authority upon prior registration of the company and simultaneous designation of one or more power of attorney holders who will be authorized to submit VAT statements electronically. Each authorized representative must also have eID or lilog (www.eid.li / www.lilog.llv.li) in order to be able to log on to the e-MWST portal using electronic identification.
For more information and the terms of use for e-MWST, please visit the Fiscal Authority's homepage at (https://mwst.llv.li).
Portal obligation for value added tax from January 2025 – eMWST
From January 2025, all VAT transactions (registration and deregistration, statements including corrections, applications, account information and communication) must be processed via the new eMWST portal (https://mwstportal.li – valid from January 2025).
The previous option of submitting returns electronically will be replaced by the new eMWST portal. Existing lilog accounts for registration with eMWST can no longer be used. The stored authorizations to use the existing e-VAT solution will lose their validity.
All VAT statements and applications in circulation in paper form will be accepted by the Fiscal Authority until December 30, 2024. From January 2025, the only permitted submission method will be the new eMWST portal. Please note that the VAT returns - M12/2024, S2/2024, Q4/2024 - will no longer be sent in paper form.
The following basic services of the Liechtenstein National Administration are required to use the new eMWST portal:
Step 1: eID.li - Apply
With the eID.li you can identify yourself securely when using online services. You can find detailed information on obtaining and using the eID.li at https//eid.li. Questions in connection with the eID.li have to be addressed directly to the Migration and Passport Office ([email protected]).
Step 2: eVertretung – Activate – Create representation – Select service
Electronic services can only be used with an activated eVertretung account. The eID.li is a prerequisite for activating the eVertretung. Further information for companies entered in the commercial register is published on the homepage of the Office of Justice (https://aju.llv.li). Questions in this connection have to be sent by email to the Office of Justice ([email protected]).
In the case of companies not administered by the commercial register (e.g. partnerships, foreign companies), the authorized bodies must check in advance whether the company appears in the eVertetung. If this is not the case, they must submit the”Antrag auf Aktivierung zur Nutzung der eVertretung betreffend eMWST-Portal” in advance.
You can use eVertretung to assign authorizations to use the eMWST and eZustellung services to other people. eZustellung allows you to receive digital documents with legal remedies in a verifiable manner via a secure platform. The ePostPlus service from Liechtensteinische Post is used as the basic service. Questions in connection with the ePostPlus service can be sent directly to Liechtensteinische Post ([email protected]).
Step 3: eMWST-Portal – Register und Use
Das eMWST portal covers all relevant online VAT transactions. Use of the eMWST portal is free of charge.
Note for taxpayers who are only registered for acquisition tax:
The registration number assigned to you will be set to inactive as of January 1, 2025. Taxable persons liable for acquisition tax must select and submit the “Anmeldung Bezugsteuer” application in the eMWST portal. From now on, settlement forms for acquisition tax will no longer be provided automatically. However, it is possible to set up an annual reminder by e-mail.