Business, tax and trades
UStAE
Abbreviation for Umsatzsteuer-Anwendungserlass
In short and in plain language
The UStAE is a guide from the German finance ministry on value added tax.
It shows how tax offices apply the law on this tax. One part covers the zero rate for certain solar systems.
A tax adviser can say what applies in a given case.
Definition
The UStAE is the German VAT Application Decree, an administrative directive of the Federal Ministry of Finance. It explains how the tax authorities apply the VAT Act, for example the zero rate for photovoltaic installations. It binds the tax offices but not the courts; a tax adviser can clarify what applies in an individual case.