Value added tax application decree (UStAE)

Topic area:
Status: 14.01.2025 |
Archiviert
Key words:
Tax, Amendment, Supplement
Initiative
Official name
Umsatzsteuer-Anwendungserlass (UStAE)
Type
Other
Level 3 / Other
Initiator
German government
Submitted
01.10.2010
Doc. code
2024/1000328
Summary
Status
Status

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Current version
Final version
01.10.2020
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Value Added Tax Act (UStG) (binding, Main version, DE)
Level 2
–
Level 3 / Other
BMF circular letter on input tax deduction for credit institutions in accordance with the German VAT Act (binding, Supplement, DE)

Source: German government, 2024/1000328, 2020