Laws, courts and authorities
UStG
Abbreviation for Umsatzsteuergesetz
In short and in plain language
The UStG is the German law on value added tax.
Among other things, it says when this tax is due and which tax rates there are.
It also names the details that belong on an invoice.
Definition
The UStG is the German Value Added Tax Act. Among other things, it contains rules on when VAT arises, which tax rates exist and which details belong on invoices.