Law and data protection
UStAE
Abbreviation for Umsatzsteuer-Anwendungserlass
In short and in plain language
The UStAE is a guide from the German state on a tax.
It shows how tax offices read the law on value added tax.
It has tips on bills, for example.
Definition
The UStAE is an administrative directive of the German Federal Ministry of Finance explaining how the tax authorities apply the VAT Act. Among other things, it contains guidance on invoices, e-invoices and recurring invoices. A tax adviser can clarify what applies in an individual case.