§14 UStG (German VAT Act)
The section of the German VAT Act (Umsatzsteuergesetz) that governs invoices, including mandatory invoice content and, since the Wachstumschancengesetz, the E-Rechnung definition and the B2B duty to issue one.
The section of the Umsatzsteuergesetz (UStG, the German VAT Act) governing invoices: who must issue one, when, what it must contain, and since the Wachstumschancengesetz, the definition of the E-Rechnung and the duty to issue one for domestic B2B supplies. Its mandatory content requirements (§14(4)) apply to the structured data, and the transition deadlines sit in §27(38). The letters of the Bundesministerium der Finanzen (BMF, Federal Ministry of Finance) of 15 October 2024 and 15 October 2025 set out the administration's reading.
Related terms
Browse all →Value Added Tax
VAT & TaxA consumption tax levied at each stage of the supply chain on the value added to goods or services, ultimately borne by the end consumer.
Decision No. 189/2026
Law & RegulationOTA decision making e-invoicing binding and setting the commencement dates
Royal Decree No. 121/2020 (Oman VAT Law)
Law & RegulationOman's VAT Law, the primary legislation the e-invoicing obligation sits under
Wachstumschancengesetz
Law & RegulationThe Growth Opportunities Act of March 2024, the German federal law that introduced mandatory B2B e-invoicing into the VAT Act by redefining the E-Rechnung in §14 UStG.
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