Country pack
communityLiechtenstein
Ekwo is free, open source accounting software. Its Liechtenstein pack carries the chart of accounts (Kontenrahmen nach Art. 1045 ff. PGR, 148 accounts), 4 tax rates in CHF, the periodic return (MWST-Abrechnung, effektive Methode (Nummerierung des Formulars Nr. 4470), 32 boxes), and the financial statements (Bilanz nach Art. 1051 PGR, Erfolgsrechnung nach Art. 1048 PGR). Last checked on 2026-10-23 against 6 texts of law and official sources.
- Country code
LI- Currency
CHF- Pack version
0.2.0- Last checked
- 2026-10-23
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 148 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 12 taxes at rates of 0, 2.6, 3.8, 8.1
domestic,exempt,export,foreign_services_received,import,not_subject - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
LI-MWST-ABR— 32 boxes, filed month or quarter or half_year or year
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- not declared in the pack
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile — no obligation in law
Am 23. Oktober 2026 verlangt weder das MWSTG (Art. 26 regelt nur den Inhalt einer Rechnung, nicht ihre Form) noch das PGR (Art. 1046 ff. regeln die Buchführung) den Austausch strukturierter elektronischer Rechnungen zwischen Unternehmen. Eine solche Pflicht wurde in den gelesenen Texten nicht gefunden; eine Mitteilung der Steuerverwaltung oder der Regierung dazu war nicht lesbar (llv.li antwortet Skripten mit 403), siehe README.md.
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
2140 - receivable
1176
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
camt.053— read
- Payment filesThe formats the country’s banks accept for an outgoing payment.
pain.001- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
LI-PGR-BS— 18 linesLI-PGR-IS— 13 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer6 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-10-23
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.2.0— published 2026-10-23de
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
LI-MWST-ABRdeclarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2140. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
camt.053bank statementFree, for everA camt.053 file the bank hands over is read and matched against the ledger.
OperatedFetching the statement without being handed it: a PSD2 aggregator contract.
What it was built from
6 sources — the law this pack was read against
- Gesetz vom 22. Oktober 2009 über die Mehrwertsteuer (Mehrwertsteuergesetz; MWSTG), LGBl. 2009 Nr. 330, LR 641.20, Fassung vom 1. Januar 2026
Fürstentum Liechtenstein — Landesgesetzblatt (gesetze.li) · law · read 2026-10-23
- Verordnung vom 15. Dezember 2009 zum Gesetz über die Mehrwertsteuer (Mehrwertsteuerverordnung; MWSTV), LGBl. 2009 Nr. 340, LR 641.201, Fassung vom 1. Januar 2025
Fürstentum Liechtenstein — Landesgesetzblatt (gesetze.li) · regulation · read 2026-10-23
- Personen- und Gesellschaftsrecht (PGR) vom 20. Januar 1926, LGBl. 1926 Nr. 4, LR 216.0 — Art. 1045–1062 (Rechnungslegung), Fassung vom 1. September 2026
Fürstentum Liechtenstein — Landesgesetzblatt (gesetze.li) · law · read 2026-10-23
- Allgemeines bürgerliches Gesetzbuch (ABGB), LR 210.0 — §§ 904, 1000 und 1333 (Fälligkeit, gesetzliche Zinsen, Verzugszinsen), Fassung vom 1. April 2026
Fürstentum Liechtenstein — Landesgesetzblatt (gesetze.li) · law · read 2026-10-23
- Formular Nr. 4470 — Abrechnung Mehrwertsteuer, effektive Methode, gültig ab 1. Januar 2024 (Muster) — Referenz für die Nummerierung der Ziffern; das liechtensteinische Formular selbst war nicht lesbar (siehe README.md)
Eidgenössische Steuerverwaltung (ESTV) · form · read 2026-10-23
- eMWST-Portal — das Portal, über das die Steuerverwaltung Liechtenstein die Mehrwertsteuer-Abrechnungen entgegennimmt
Steuerverwaltung des Fürstentums Liechtenstein · portal · read 2026-10-23
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