Obligation to make reference

Insofar as there is an obligation under section 14 (2) sentence 1 no. 2 sentence 2 of the Turnover Tax Act (Umsatzsteuergesetz) to submit an invoice, reference is to be made, in invoices on the sale or other putting into circulation of the appliances or storage mediums referred to in section 54 (1), to the remuneration due in respect of the appliance or storage medium.