Business, tax and funding
UStDV
Abbreviation for Umsatzsteuer-Durchführungsverordnung
In short and in plain language
The UStDV is a German set of rules on value added tax.
It adds detailed rules to the main law on this tax.
Among other things, it allows simpler details on bills for small sums.
So it can matter for firms that write bills.
Definition
The UStDV is the German VAT Implementing Ordinance, which adds detailed rules to the VAT Act. Among other things, it covers simplified details on small-amount invoices. It can therefore matter for businesses that issue invoices.