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

Validated live against the Swiss BFS UID Register (VAT administered by the Liechtenstein Steuerverwaltung) (official register).

Enter a VAT number to see the live API response

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.

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.

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