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Law & compliance

Section 14 UStG

Section 14 of the German VAT Act sets out which details an invoice must contain for the recipient to deduct input tax — if one is missing, that deduction is at risk regardless of the file format.

Also:
Paragraf 14 UStG · Pflichtangaben Rechnung
Reviewed on 2026-08-26.

There is no long-form article for this term yet. The definition above is the complete entry; the related terms lead onwards.