Liechtenstein VAT number: format and validation

By Remco from Avatcado

Format

CHE followed by 9 digits with an MWST suffix, identical to the Swiss scheme (LI + 9 digits is also accepted). The local term is Mehrwertsteuernummer (MWST-Nr., German).

Pattern: /^\d{9}$/

  • Switzerland and Liechtenstein form one VAT territory by treaty; Swiss VAT law applies in parallel and the CHF 100,000 threshold carries over
  • Liechtenstein businesses carry CHE-format UIDs in the Swiss UID register, but VAT collection is the responsibility of the Liechtenstein tax administration
  • Liechtenstein company imprints often display a legacy local 5-digit MWST number instead of the CHE form

Example of a registered number: CHE-260.887.880

Check digit

Liechtenstein VAT numbers carry a check digit (MOD 11): Same eCH-0097 check digit as Swiss UIDs: the weighted sum of digits 1-8 (weights 5,4,3,2,7,6,5,4) mod 11 determines the 9th digit.

Check a Liechtenstein VAT number

Checks route through BFS UID Register. Caching is enabled by default. Read the source, original result time and freshness label alongside validity; a cached or stale result does not freshly confirm current registration.

Enter a VAT number to see its registration result, source and freshness

Validate via API

The same validation as an API call, with the example number above:

curl "https://api.avatcado.com/v1/validate?vat_number=LI260887880" \
  -H "Authorization: Bearer avat_live_your_api_key"
import Avatcado from "@avatcado/node";

const avatcado = new Avatcado("avat_live_your_api_key");
const { data, error } = await avatcado.vat.validate({
  vatNumber: "LI260887880",
});

if (data?.data.valid) {
  console.log(`Registered: ${data.data.company?.name}`);
}

Free tier includes 500 validations per month. Get an API key or read the API documentation.

How Avatcado validates Liechtenstein numbers

  • Primary source: BFS UID Register.
  • Company name and address: yes.
  • When BFS UID Register is down: the most recent cached result, then a refunded 503.

See the full coverage table.

Frequently asked questions

Does Liechtenstein have its own VAT number system?

No: under the 1994 treaty with Switzerland it applies Swiss VAT law and its businesses are registered in the Swiss UID register with CHE-format numbers, while the Liechtenstein Steuerverwaltung administers the tax itself.

Why might a real Liechtenstein number show as not VAT-registered?

The public Swiss UID register does not expose the VAT registration flag for Liechtenstein-seated entities, because VAT there is administered by the Liechtenstein Steuerverwaltung rather than the Swiss authorities. A lookup can therefore confirm the entity and its UID but report the VAT status as not registered even for active businesses; the register entry itself remains the authoritative identity check.

Why does a Liechtenstein imprint show a 5-digit MWST number?

Those are legacy local register numbers issued by the Liechtenstein tax administration and still shown on many imprints; UID-based validation uses the CHE-format number instead.

How does Avatcado validate Liechtenstein numbers and what happens when BFS UID Register is down?

Avatcado does not validate Liechtenstein numbers through VIES: uncached checks use BFS UID Register. Caching is enabled by default without a requester VAT number, so a result may reflect an earlier lookup. Read its source, original result time and freshness label alongside validity. A confirmed answer includes the registered company name and address, and there is no separate national fallback register behind BFS UID Register for Avatcado to consult if it is unavailable. When BFS UID Register cannot answer because of an outage or timeout, an eligible stored result can be served with meta.cached: true and meta.source_status: "unavailable", plus meta.stale: true when it is past the cache window. Requester checks disable stored responses by default; cache=true opts back in. If no eligible stored result can answer, the request returns a refunded 503. Retain the original result time and resolve unavailable checks separately from invalid registrations.

Related guides

VAT rate in Liechtenstein

The standard VAT rate in Liechtenstein is 8.1%. Reduced rates: 3.8%, 2.6%. See all Liechtenstein VAT rates.

Sources