Effects of the Swiss UID on Liechtenstein
General
The Federal Law on the Unernehmens-Identifikationsnummer (UIDG) is partially applicable in Liechtenstein due to the customs treaty with Switzerland. In particular, the cross-border trade in goods is affected, because: from January 1, 2016, customs clearances are only possible with a UID. As a result, the UIDG affects both the export industry and the processing industry, or companies that import goods from abroad for production, for their own use, or for retail purposes.
In contrast to Switzerland, companies in Liechtenstein are not automatically assigned the UID by the administration. With a few exceptions, it is the responsibility of companies domiciled in Liechtenstein to apply for a Swiss UID at the Office of Statistics.
Affected groups
One of the aims of the UIDG is to ensure that companies only have contact with Swiss authorities through their UID. Currently, there is no conclusive list of all affected groups in Liechtenstein that need to be identified in Switzerland for the enforcement of Swiss law or administrative purposes and will consequently require a UID.
The following groups, however, are clearly affected. A lot of valuable information on these groups can be accessed via the links below: LEI - Legal Entity Identifier. Legal entities involved in financial transactions, are uniquely and globally identified with the LEI.
If you recognize your company in one or more of these groups, you are strongly advised to apply for a UID
Form Application for a Swiss Company Identification Number (UID)
For further information on the UID as well as its issuance, the Office of Statistics (AS) is at your disposal (T: +423 236 69 37 / lur@llv.li).
Auskunftsstellen für spezifische Anfragen in Bezug auf die UID
Importers / Exporters
In addition to the goal of simplifying B2B, B2G, G2B and G2G traffic, there are also various external factors that make the use of unique identification necessary. These are, among others, the worldwide pursued (customs) security in the cross-border movement of goods as well as concerns of foreign trade statistics or international statistical agreements. These areas are largely handled by the Federal Customs Administration (FCA).
In order to prepare an import or export declaration, companies located in the Swiss customs territory must identify themselves by means of their UID as of January 1, 2016. In other words, if a company does not have a UID after this date, this can jeopardize the smooth import or export and lead to delays in the cross-border movement of goods. There is also no possibility of representation for this (e.g. by a customs clearance agency or forwarding company).
Liechtenstein belongs to the Swiss customs territory due to the customs treaty. Thus, all companies based in Liechtenstein whose business model includes the export and/or import of goods to or from foreign customs countries are directly affected.
If you recognize your company in one or more of these groups, you are strongly advised to apply for a UID
Companies operating in Liechtenstein
If companies import or export goods from outside the Switzerland-Liechtenstein customs union, these are deemed to be trade goods and must be declared to the FCA in writing for import or export. For this purpose, the company must identify itself by means of its UID as of January 1, 2016
It makes no difference whether the goods are for
- the manufacture, that is, for processing or production such as raw sheet metal for molding, wood for furniture construction or electronic controls for installation,
- the "own needs" such as the company vehicles, office supplies or tools of their own operation,
- or the "Retail resale" such as the office supplies of the Papetrie, the books of the bookstore or the cars of the vehicle salesman acts.
As with the exporters, the possibility of representation is not given.
If you recognize your company in one or more of these groups, you are strongly advised to apply for a UID
Customers of the Federal Customs Administration (FCA) within the framework of customs customer management
Companies that clear customs directly with the FCA using its electronic systems are included by the FCA in the customs customer administration (ZKV) by means of the UID. This group includes in particular forwarding agents and customs clearance agencies, as well as companies acting as so-called "authorized consignors and/or consignees (ZV/ZE)".
If you recognize your company in one or more of these groups, you are strongly advised to apply for a UID
UID units defined in Article 3c UIDG
The UIDG defines in Article 3 the terms related to the UID and also defines who qualifies as a UID entity and thus receives a UID. From a Liechtenstein perspective, the following should be highlighted
- Liechtenstein-based legal entities with business establishments in Switzerland.
- Liechtenstein-based legal entities that need to be identified for the enforcement of Swiss law.
- Companies and persons (natural and legal) subject to Swiss agricultural, animal health, animal welfare or food legislation. This legislation is applicable in Liechtenstein due to the customs treaty with Switzerland.
If you recognize your company in one or more of these groups, you are strongly advised to apply for a UID