Business, tax and funding
UStG
Abbreviation for Umsatzsteuergesetz
In short and in plain language
The UStG is the German law on value added tax.
It covers the tax on goods and services in Germany.
For businesses it sets out, for example, what an invoice must show. It also says when the special rule for small businesses can apply.
Definition
The UStG is the German Value Added Tax Act, which governs VAT on goods and services in Germany. For businesses it sets out, among other things, what an invoice has to contain and when the small business scheme can apply.