The Value Added Tax Act (UStG) is a comprehensive guide that addresses the complex aspects of value-added taxation in Germany. The third edition of this work provides a detailed analysis of the latest changes introduced by the Growth Opportunities Act (WachsChG). Notably, it includes commentary on the e-invoice, which will become mandatory in the B2B sector starting in 2025. The author, Wäger, aims to provide practical solutions and scientifically grounded commentary that are highly beneficial for professionals as well as practitioners in companies, law firms, offices, and courts. With concise problem presentations and clear solution proposals, this guide is an indispensable tool for anyone dealing with the challenges of value-added taxation. The third edition takes into account all relevant legal developments up to April 1, 2024, thus offering valuable guidance in an ever-changing legal environment.