eMWST Portal - Submission of VAT returns Q4/2024 and S2/2024 as well as Q1/2025 - longer deadline

Since January 13, 2025, all VAT transactions have been processed exclusively via the eMWST portal. Among other things, this means that VAT returns must be entered in the portal within 60 days of the end of the accounting period.

Due to the preparatory work required for the use of the eMWST portal, the deadline for submitting VAT returns for the 4th quarter of 2024, the 2nd semester of 2024 and the 1st quarter of 2025 has been extended, meaning that the deadline for submitting these returns is the end of June 2025.

However, there is no deadline extension for the payment of the VAT liability for the aforementioned accounting periods, as the eMWST portal is not mandatory for determining the tax liability and its payment. The VAT liability for these accounting periods must be paid within 60 days of the end of the accounting period.

When making the payment, the VAT number and the name of the company must be given as a reference so that the Fiscal Authority can assign the payment to the correct company. The account information and a general QR code for VAT invoices can be found on our homepage(www.stv.llv.li) under the heading "Bank details".