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Liechtenstein TIN number guide

PEID Nummer​

In Liechtenstein, the equivalent of the Tax Identification Number (TIN) is known locally as the "PEID Nummer," derived from "Personenidentifikationsnummer." This identifier is utilized by both individuals and entities within the country. The PEID Nummer can have a maximum length of twelve digits, exclusively comprising numerals. In certain instances, a particular PEID number may be shorter, either seven or four digits, as the initial digits are omitted when they consist of the numeral zero

Format

Example: 999999999999

Official database PEID search

Residence permit for foreigners
Residence permit for foreigners
Residence permit for crossborder workers
Residence permit for crossborder workers

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Frequently Asked Questions​

Can I verify a Liechtenstein VAT number through EU VIES?​

No. Although Liechtenstein is an EEA member, it is not an EU member state and is therefore excluded from the EU VIES system. Liechtenstein operates a shared VAT territory (MWST-Gebiet) with Switzerland under a customs-union treaty, and its VAT register is maintained separately by the Liechtenstein Tax Administration. To check whether a Liechtenstein VAT number (format: FL-XXXXXXXXX) is active, query the official MWST register at mwstregister.li directly — no third-party EU tool will return a result. Businesses that attempt VIES verification and receive a "not found" response should not interpret that as meaning the number is invalid. [1] [2]

Does a foreign digital-services company need a fiscal representative to register for Liechtenstein MWST?​

Yes. A non-established business supplying digital or electronic services to Liechtenstein-resident consumers must register for MWST once its worldwide taxable turnover reaches CHF 100,000. Registration is not possible without first appointing a locally-based fiscal representative, who bears joint liability for all VAT obligations. The tax authority may also require a bank guarantee to secure the likely tax debt. Applications — available in German — are submitted electronically through the Liechtenstein Tax Administration's VAT portal (stv.li). Failure to register before reaching the threshold exposes the foreign supplier to back-taxes plus interest and a fine of up to CHF 10,000. [1] [2]

Does a Liechtenstein Stiftung (foundation) with Private Asset Structure status still need to report under CRS/AEOI?​

Broadly, yes. Liechtenstein introduced AEOI under the CRS framework in 2016, and a Stiftung generally qualifies as a passive non-financial entity (NFE). The custodian bank — not the foundation itself — is the reporting financial institution, but the bank must collect and report to the Liechtenstein Tax Administration the identity of all controlling persons (founder, beneficiaries), total asset values, and payout amounts if any controlling person is a foreign tax resident. A Private Asset Structure (PAS) classification reduces the annual tax to a CHF 1,200 flat rate and removes the obligation to file annual income-tax returns, but it does not exempt the structure from CRS account reporting through its financial institution. [1] [2]

What corporate tax does a Liechtenstein Anstalt or Stiftung pay if it has no operating profit?​

All Liechtenstein corporations, establishments (Anstalt), and foundations (Stiftung) are subject to a flat profit tax of 12.5%, but a mandatory annual minimum tax of CHF 1,800 applies regardless of profit for most entities — this amount is credited against any actual profit-tax liability. Entities whose total assets have not exceeded CHF 500,000 in each of the preceding three years are exempt from the minimum tax. A foundation that qualifies as a Private Asset Structure (PAS) pays a reduced minimum tax of CHF 1,200 per year instead and is not required to file an annual tax return, provided it conducts no commercial activity. [1] [2]

Is a Liechtenstein PEID the same number used for both tax returns and VAT — and where does the FL-UID fit in?​

They are related but distinct. The PEID (Personenidentifikationsnummer) is the master identifier issued by the Office of Statistics; it is used on income-tax returns and as the underlying identifier for employers and employees. For VAT (MWST) purposes the tax authority issues a separate FL-UID — a nine-digit number formatted as FL-XXXXXXXXX — that appears on all VAT certificates and invoices. The FL-UID is built on the Swiss UID (Unternehmens-Identifikationsnummer) system and is mandatory on invoices for VAT-registered businesses; omitting it or using the PEID alone on a VAT invoice can trigger invoice-rejection by business customers and a fine of up to CHF 10,000 under the Liechtenstein VAT Act. [1] [2]