Value Added Tax Act (UStG)

Topic area:
Status: 27.09.2002 |
Archived
Key words:
Tax, Main version
Initiative
Official name
Bekanntmachung der Neufassung des Umsatzsteuergesetzes; Umsatzsteuergesetz 2005 (UStG 2005)
Type
Act/Law
Level 1
Initiator
German government
Submitted
Doc. code
BGBl. I S. 386
Summary
Status
Status

Get a subscription to have access to the whole content.

Current version
Final version
21.02.2005
Next step
Entry into force and application
Entry into force

Get a subscription to have access to the whole content.

Application date

Get a subscription to have access to the whole content.

Scope
Relevant for

Get a subscription to have access to the whole content.

Associated initiatives
Level 1
Annual Tax Act 2022 (binding, Amendment, DE)
Future Financing Act (binding, Amendment, DE)
Act to Strengthen Growth Opportunities, Investment and Innovation, and Tax Simplification and Fairness (Growth Opportunities Act) (binding, Main version, Amendment, DE)
Fourth Bureaucracy Relief Act (binding, Amendment, DE)
Annual Tax Act 2020 (JStG 2020) (binding, Amendment, DE)
Level 2
–
Level 3 / Other
Special obligations for payment service providers (Section 22g UStG) (binding, Supplement, DE)
VAT exemption for the management of alternative investment funds (binding, Supplement, DE)
Issuing invoices in accordance with §14 UStG (binding, DE)

Source: German government, BGBl. I S. 386, 2005