Army in Europe Regulation 215-6

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

Headquarters

United States Army Europe

United States Army Installation Management Command

Europe Region

Heidelberg, Germany

Army in Europe

Regulation 215-6*

Headquarters

United States Air Forces in Europe

Ramstein, Germany

USAFE

Instruction 34-102*

24 November 2009

Morale, Welfare, and Recreation

Individual Tax-Relief Program

*This publication supersedes AE Regulation 215-6/USAFE Instruction 34-102, 3 August 2009.

For the Commander:

BYRON S. BAGBY

Major General, US Army

Chief of Staff

ROGER E. BRADY

General, USAF

Commander

Official:

DWAYNE J. VIERGUTZ

Chief, Army in Europe

Document Management

JOHNNIE SEWARD

Colonel, USAF

Acting Director, Personnel and Manpower

Summary. This publication provides policy and procedures for administering tax-free purchases of

goods and services in Germany.

Summary of Change. This revision—

● Replaces 560th Military Police Company with United States Forces Customs - Europe throughout.

● Adds information about the management of tax relief in Belgium (para 8b).

● Expands the Utility-Tax Avoidance Program to include the Netherlands (app C).

Applicability. This publication applies to authorized members of the U.S. Forces and other Sending

States with NATO status who are entitled to tax relief through IMCOM-Europe Community Morale,

Welfare, and Recreation Fund (CMWRF) and USAFE Services Fund activities.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

For Air Force Users: This publication implements Air Force Policy Directive 34-1 and applies to

active-duty and U.S. civilian Air Force employees assigned in the theater. It may also apply to members

of the U.S. Air Force Reserve and Air National Guard and units deployed to the theater, based on

coordination with their counterparts at the Air Force Reserve Command and Air National Guard.

Supplementation. Organizations will not supplement this publication without Host Nation Liaison Field

Operating Activity (HNLFOA), IMCOM-Europe (IMEU-HG), approval.

Forms. This publication prescribes AE Form 215-6A, AE Form 215-6B, and the German tax-relief

document (Abwicklungsschein). AE and higher level forms are available through the Army in Europe

Publishing System (AEPUBS).

Records Management. Records created as a result of processes prescribed by this publication must be

identified, maintained, and disposed of by—

● Army in Europe units according to AR 25-400-2. Record titles and descriptions are available on the

Army Records Information Management System website at https://www.arims.army.mil.

● USAFE units according to AFM 33-363. Records must be disposed of according to the Air Force

Records Disposition Schedule.

Suggested Improvements. The proponent of this publication is the HNLFOA (IMEU-HG, DSN 370-

7503). Users may suggest improvements to this publication by sending DA Form 2028 to the HNLFOA

(IMEU-HG), Unit 29351, APO AE 09014-9351.

Distribution. B (AEPUBS).

CONTENTS

SECTION I

GENERAL

1. Purpose

2. References

3. Explanation of Abbreviations and Terms

4. Scope

5. Authorization

6. Participation in the U.S. Forces Tax-Relief Program

7. Official Procurement Agencies

8. Responsibilities

9. Verification

10. Eligibility

11. Ineligible Individuals and Organizations

12. Violations

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

SECTION II

TRANSACTIONS

13. Advertising

14. After-the-Fact Purchases—VAT Refunds

15. Vendor Claims and Final Decisions

16. Vehicles (Repairs and Purchases)

17. Business Activities

18. Collectibles and Valuables

19. Concessionaire Contracts

20. Fuel Oil, Mineral Oil, and Gas

21. Funerals

22. Gifts and Resale

23. Group Purchases

24. Lodging

25. Insurance

26. Jewelry

27. Legal Fees

28. Meals (Restaurants)

29. Medical

30. Prohibited Transactions

31. Recreational Activities

32. Real Estate

33. Rentals

34. Repairs, Maintenance, and Renovations

35. Kitchen and Other Furniture and Appliance Purchases

36. Services

37. Television, Internet, and Telephone Service

38. Travel (Individual and Group)

39. Trade-Ins

40. Utilities

41. Weapons

42. Weddings

43. Auctions

SECTION III

ADMINISTRATIVE PROCEDURES

44. General

45. Unpriced Purchase Orders

46. Priced Purchase Orders

47. Authentication

48. Merchant Cost Estimates, Special Offers, and Invoices

49. Methods of Payment

50. Tax-Relief Records

51. Appointment

52. Employee Administration and Bonding

53. Audits

54. Minimum Purchases

55. Service Charges

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

56. “Hold-Harmless” Clause

57. Inquires

58. Personally Identifiable Information

59. Internal Controls

60. Customer and Vendor Information

SECTION IV

TAX-RELIEF PROGRAM FOR TOURISTS

61. General

62. Refund Procedures

63. Additional Information

Appendixes

A. References

B. United States Forces Customs Field Offices

C. Utility-Tax Avoidance Program

D. Instructions for Completing AE Form 215-6B

Tables

1. Cost for Unpriced Purchase Orders

2. Charges for Other Tax-Relief Services

D-1. Instructions for Completing AE Form 215-6B

Figures

1. Notification of First Suspected Violation of Tax-Relief Policy

2. Notification of Second Suspected Violation of Tax-Relief Policy

3. Notification of Third Suspected Violation of Tax-Relief Policy

4. Format for Reporting Lost Forms

5. Notification of Excess Number of Outstanding Forms

6. Statement of Assignment for the Financing Source (English)

7. Statement of Assignment for the Financing Source (German)

8. Statement of Assignment for the U.S. Forces Member (English)

9. Statement of Assignment for the U.S. Forces Member (German)

10. Required Statement for Group Tax-Exempt Purchases

11. Official Embossing Stamp

12. Sample Address to Use for Cost Estimates, Offers, and Invoices

13. Delegation of Authority

14. Hold-Harmless Clause

C-1. Sample UTAP Request

C-2. Sample Utility Contract (English)

C-3. Sample Utility Contract (German)

Glossary

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

SECTION I

GENERAL

1. PURPOSE

This publication prescribes policy and procedures for managing, operating, and applying fiscal control

of tax relief to authorized members of the U.S. Forces and other Sending States that signed the

Supplementary Agreement to the NATO Status of Forces Agreement (SA NATO SOFA) (Belgium,

Canada, France, the Netherlands, and the United Kingdom) with Germany. This publication covers only

individual tax relief and the requirement to use official procurement agencies. It does not cover official

procurement (appropriated fund (APF) or nonappropriated fund (NAF)).

2. REFERENCES

Appendix A lists references.

3. EXPLANATION OF ABBREVIATIONS AND TERMS

The glossary defines abbreviations and terms.

4. SCOPE

a. Tax relief for the purchase of goods and services in local German communities is provided by

international agreement to official U.S. Forces procurement agencies, but not to individuals.

(1) When individual U.S. Forces members buy commercial goods and services in Germany, they

are subject to the value-added tax (VAT) or Mehrwertsteuer (MwSt). IMCOM-Europe Community

Morale, Welfare, and Recreation Fund (CMWRF) and USAFE Services Fund activities, as official

procurement agencies, are able to provide exemption from the VAT when they act as a purchasing

activity on behalf of authorized members of the U.S. Forces and the civilian component.

(2) When a German merchant agrees to participate in the tax-relief program, goods and services

may be procured through IMCOM-Europe CMWRF and USAFE Services Fund operations and will not

be subject to the VAT when both of the following conditions are met:

(a) The transaction is conducted properly.

(b) The purchase is not a prohibited transaction.

b. Sending States (para 1) are exempt from European Union (EU) requirements to use a VAT

identification (ID) number to identify tax-free commerce (including individual purchases) between EU

countries. Council Directive 2006/112/EC, Article 151, paragraph 1c, is the authority for VAT-free

delivery of goods (except for new vehicles) and services to forces of NATO member States, except for

forces of the State of destination, when these deliveries are designated for the use of the force or its

accompanying civilian staff.

c. VAT percentages in Germany may vary based on the materials, services, or other goods being

purchased. (Currently the tax is 19 percent for most products and 7 percent for most food items, books,

and transportation services.)

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

5. AUTHORIZATION

a. Eligibility for individual tax relief is derived from the SA NATO SOFA, Article 67, paragraph 3.

This article provides for the privilege for the U.S. Forces to procure goods and services tax-exempt for

use or consumption by members of the force, the civilian component, and their dependent Family

members. Tax relief is authorized only when goods and services are—

(1) Procured through an official U.S. Forces procurement agency.

(2) For the personal use of eligible individuals (para 10).

b. DOD, Army, and Air Force regulations, directives, and instructions on NAF contracting do not

apply to purchases under the U.S. Forces individual tax-relief program.

6. PARTICIPATION IN THE U.S. FORCES TAX-RELIEF PROGRAM

a. Participation by German merchants and individual members of the U.S. Forces is voluntary.

However, for cases involving third-party liability claims, German insurance companies underwriting

automobile repair or replacement costs will reimburse costs without VAT only to members of the U.S.

Forces (paras 16, 25, and 48). To avoid financial loss, members of the Force in this case should use the

tax-relief program.

b. Some vendors may establish a minimum purchase amount or a nominal service charge before they

are willing to participate in the program. In such cases, individuals must meet the minimum purchase

condition or pay the service charge to receive tax relief.

c. When individuals register for tax relief, tax-relief office (TRO) personnel will provide instructions

on how to acquire tax relief and the procedures that must be followed. Individuals will provide a copy of

the information in figures 1 and 2 to the vendor to ensure that the vendor is familiar with the provisions

of the German tax-relief program for members of the U.S. Forces.

7. OFFICIAL PROCUREMENT AGENCIES

a. The CG, USAREUR, and the Commander, USAFE (COMUSAFE), will designate organizations

and activities as official procurement agencies of the U.S. Forces to provide—

(1) Individual tax relief to members of the U.S. Forces.

(2) Tax-exempt acquisition of goods and services to support organizational missions.

b. The IMCOM-Europe CMWRF and its affiliated TROs at the garrison level, and the USAFE

Services Fund and its affiliated TROs at Air Force bases have been designated as the only procurement

agencies authorized to provide individual tax relief to members of the U.S. Forces and other Sending

States.

c. A list of TROs that have been reported to the German Government as official procurement

agencies as of February 2008 is available at http://www.bundesfinanzministerium.de/nn_372/DE/BMF

__Startseite/Aktuelles/BMF__Schreiben/Veroffentlichungen__zu__Steuerarten/umsatzsteuer/208__Ums

atzsteuerverg_C3_BCnstigungen,templateId=raw,property=publicationFile.pdf.

d. The establishment of new TROs or additional locations requires coordination with and approval

by the Host Nation Liaison Field Operating Activity (HNLFOA), IMCOM-Europe (IMEU-HG).

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

8. RESPONSIBILITIES

a. USEUCOM Directive 45-8 appoints the following as designated military commanders responsible

for tax relief in the countries shown:

(1) CG, USAREUR: Belgium, Bulgaria, the Czech Republic, Germany, the Netherlands, Poland,

and Romania.

(2) CNE-C6F: Greece, Italy, and Spain.

(3) COMUSAFE: Greenland, Israel, Norway, Portugal (including the Azores), Tunisia, Turkey,

and the United Kingdom.

b. The Director, IMCOM-Europe, will administer tax-relief policy, procedures, and pricing in

Belgium, Germany, and the Netherlands. Tax relief in Belgium is being managed by the Belgian host-

nation fiscal authorities. Proponent offices will review purchase requests made to TROs and coordinate

with the Office of the Judge Advocate (OJA), HQ USAREUR, for legal review of the following:

(1) Repairs, renovations, and additions to real estate (including apartments) with a value of

€2,500 or more.

(2) Collectibles, valuables, and jewelry with a value of €2,500 or more.

(3) Products and services (except for vehicles and kitchens) with a value of €7,500 or more.

(4) U.S. or German investigative inquiries and responses to German investigative inquiries.

c. The Chief of Services, USNAVEUR, will administer tax-relief support for Greece, Italy, and

Spain.

d. The Director of Services, USAFE, will administer tax-relief support for Greenland, Israel,

Norway, Portugal (including the Azores), Tunisia, Turkey, and the United Kingdom.

e. Direct-report garrison commanders and USAFE base commanders will—

(1) Provide tax-relief support to meet the needs of all eligible U.S. Forces personnel and their

Families.

(2) Ensure the policy and procedures in this publication and other guidance provided by the

Director, IMCOM-Europe, are enforced.

(3) Ensure management and internal controls are established and enforced according to

applicable Army and Air Force management and internal control policy.

(4) Maintain a fee structure as established by the proponent office (para 55).

(5) Ensure appropriate measures are implemented and followed to protect personally identifiable

information (para 58).

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

f. Direct- and indirect-report garrison commanders and USAFE base commanders will—

(1) Establish TROs.

(2) Ensure that Army Community Service provides consumer-affairs assistance and orientation

briefings to new arrivals in the community (garrison commanders only). These briefings will include

appropriate information on tax-relief programs.

(3) Provide one-stop tax-relief support to authorized patrons.

(4) Sign and send notification letters to individuals suspected of two or more violations of tax-

relief policy (para 12f(1) through (3)).

g. Directors of Family and morale, welfare, and recreation (FMWR) and chiefs of USAFE Services

will—

(1) Administer and operate the tax-relief program for garrisons and bases.

(2) Appoint an assistant fund manager (h below) for each TRO. Appointments will be in writing

and include instructions that specify the authority of the assistant fund manager (para 51).

(3) Establish management and internal control procedures according to AR 11-2 and this

publication, paragraph 59; or appropriate Air Force publications to prevent fraud, waste, and abuse.

(4) Ensure that assigned TRO personnel are scheduled to attend the first available tax-relief

training. This training is mandatory and provides certification on program policy, procedures, fiscal-

management responsibilities, management and internal controls, and administrative and automation

programs.

(5) Initiate formal investigations when incidents of tax-relief program fraud, waste, or abuse

occur or are suspected. Appendix B provides contact information for United States Forces Customs -

Europe (USFC-E) field offices.

(6) Notify the proponent office ((7) below) of cases of suspected fraud, waste, or abuse of the

tax-relief program.

(7) Send investigative results ((5) above) to the proponent office (IMCOM-Europe (IMEU-ZA),

Unit 29353, Box 200, APO AE 09014-0200)).

h. Assistant fund managers will—

(1) Exercise administrative and fiscal control of local tax-relief programs according to this

publication, AR 25-1 and AR 215-1 (for U.S. Army), and applicable Service-specific guidance.

(2) If determined to be feasible, open a bank account with checking services at the servicing

military community bank to administer tax-relief services.

(3) Provide security for checks, cash, controlled forms, and sensitive documents.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(4) Review and be the approval authority for the tax relief for goods or services (except for

repairs and renovations) to be purchased with a value from €2,500 to €7,499.99, or vehicles of any

value. This approval authority may be delegated to a TRO manager (in writing).

(5) Supervise day-to-day TRO support and ensure TRO reporting is accurate.

(6) Request management and internal control reviews.

(7) Request United States Army Criminal Investigation Command crime-prevention surveys and

equivalent material or services from the equivalent Air Force agency, as appropriate, to ensure the

integrity of TRO operations and to prevent fraud, waste, and abuse.

(8) Inform the proponent office of address and telephone number changes of their respective

garrison TROs.

(9) Ensure that every employee who uses the Internet Tax-Relief Automated Assistance Center

(iTRAAC) software has proper log-in credentials.

(10) Notify the proponent office when employees who have log-in credentials leave.

(11) Notify the garrison FMWR director or USAFE Services chief about suspected cases of

fraud, waste, or abuse involving the tax-relief program.

NOTE: Assistant fund managers will decide on the feasibility of offering check-printing capabilities at

TROs. Check-printing capabilities will enable customers to pay the TRO for priced purchase-order

purchases using cash. If check-printing capabilities are not offered, customers must obtain cashier’s

checks from banks for priced purchase-order purchases.

i. Tax-relief administrators will—

(1) Provide tax-relief support according to the policy and procedures in this publication.

(2) Report known or suspected irregularities or incidents of fraud, waste, or abuse of the tax-

relief program to the assistant fund manager (or equivalent).

(3) Verify individual eligibility for tax relief by reviewing the individual’s ID and validating that

the person is an authorized member of the U.S. Forces, an authorized U.S. Forces dependent Family

member, or a member of the Sending States.

(4) Ensure that AE Form 215-6A is properly filled out, signed, and on file for each U.S. Forces

member seeking tax relief.

(5) Process and maintain control of tax-relief documents used in processing tax-exempt

transactions.

(6) Maintain files according to command records management directives and paragraph 50. Air

Force users will follow the guidance in AFI 33-360.

(7) Provide customers an explanation of program rules and handouts approved by the proponent.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(8) Provide expedient customer assistance and information on tax relief.

(9) Generate and release notification letters to customers on suspected violations of program

rules.

(10) Cooperate with U.S. investigative, German Steuerfahndung (tax investigation), and German

Zollfahndung (customs investigation) officials during investigations and audits of TRO records.

(11) Notify the assistant fund manager and the proponent of this publication of any U.S. or

German investigative inquiry.

(12) Coordinate responses to German investigative inquiries with their FMWR director or

USAFE Services chief and the proponent of this publication.

(13) Obtain proper login credentials for the iTRAAC.

(14) Obtain approval from the assistant fund manager (h4 above) for goods or services

(excluding repairs and renovations) to be purchased with a value from €2,500 to €7,499.99, or vehicles

of any value.

(15) Obtain approval for requests of the following from proponent offices:

(a) Repairs, maintenance, and renovation of real estate.

(b) Collectibles, valuables, and jewelry costing €2,500 or more.

(16) Provide tax-relief services for kitchen purchases of up to €15,000 (excluding tax).

(17) Ensure personally identifiable information is appropriately protected at all times (para 58).

9. VERIFICATION

Individuals must provide proof of eligibility to receive tax-relief documents from TROs. Authorized

personnel (para 10)—

a. Stationed in Germany will show a valid ID and privilege card as proof of eligibility.

b. On temporary duty (TDY) in USEUCOM will show a valid ID card and a copy of the TDY orders

showing temporary assignment in the command.

10. ELIGIBILITY

According to agreements with Germany, the following individuals are authorized tax relief in Germany:

a. U.S. Forces active-duty military personnel (including U.S. military Reservists on active duty),

military personnel in a drilling individual mobilization augmentation (IMA) or battle assembly (BA)

status, and U.S. civilian employees qualifying as members of the civilian component of the U.S. Forces.

This includes personnel who are—

(1) Stationed in Germany.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(2) On TDY in Germany.

(3) On documented leave or pass from a duty station in another European country or North

Africa.

b. Civilian employees with status under the SA NATO SOFA, Articles 71, 72, or 73. This includes—

(1) Employees of accredited Article 71 organizations.

(2) DOD contractor employees who have been accredited as technical experts under Article 73

and the 27 March 1998 Exchange of Notes implementing the provisions of Article 73. These employees

must have a current DOD common access card (CAC) indicating their authorization for privileges and

be employed in Germany. For clarification, DOD contractor employees accredited according to

provisions of Article 73 are authorized only “individual tax-relief support” and, therefore, are not

authorized to purchase supplies, services, or equipment to support contractor organizations.

(3) Contractor personnel who do not fall within the categories in (1) or (2) above are not eligible

for individual tax-relief support.

c. Active-duty military and civilian personnel assigned to international military headquarters in

Germany when their sending nations are NATO members and have acceded to the Paris Protocol. This

does not apply to personnel who are citizens of the country in which tax relief is sought unless they are

specifically authorized by host-country authorities to use the individual tax-relief program. Countries

meeting these criteria are Belgium, Bulgaria, Canada, the Czech Republic, Denmark, Estonia, France,

Germany, Greece, Hungary, Iceland, Italy, Latvia, Lithuania, Luxembourg, the Netherlands, Norway,

Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Turkey, the United Kingdom, and the United

States.

d. The following individuals as identified in AE Regulation 600-700:

(1) Members of household (applicable in Germany only).

(2) Full-time, paid Red Cross employees.

(3) United Service Organizations area executives, center directors, and assistant directors.

(4) United Seamen's Service personnel.

(5) Accredited foreign liaison personnel of the Commander, USEUCOM; the CG, USAREUR;

and the Commander, USAFE.

(6) Credit union employees.

NOTE: Personnel identified in subparagraph d above are issued various forms of identification cards.

These include DD Form 2764, DD Form 2765, and AE Form 600-700A. AE Regulation 600-700

prescribes the specific ID card issued to these personnel.

e. Dependent Family members of personnel listed in subparagraphs a through c and d(2) through (5),

above, regardless of nationality.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

11. INELIGIBLE INDIVIDUALS AND ORGANIZATIONS

The following are not authorized tax relief:

a. Retirees not employed by either the U.S. Forces or a U.S. contractor and not authorized individual

logistic support based on that employment.

b. German citizens who are not authorized dependents (AR 600-8-14/AFI 36-3026(I)) of U.S.

military or civilian members of the U.S. Forces stationed in Germany and are not otherwise authorized

according to paragraph 10c.

c. Local national employees who are not otherwise authorized according to paragraph 10c.

d. Consulate and embassy personnel (for example, State Department employees serving in

Germany).

e. U.S. military Reservists not serving in an active-duty, IMA, or BA status (AE Reg 600-700, chap

f. Employees of noncommercial organizations and commercial enterprises with U.S. Government

contracts unless specifically authorized tax relief (para 10b(1) and (2)).

12. VIOLATIONS

Direct- and indirect-report garrison commanders and USAFE base commanders will ensure a formal

investigation is initiated on every violation of this publication and every incident involving alleged

fraud, waste, or abuse of the U.S. Forces tax-relief program.

a. Individuals who circumvent or attempt to circumvent this publication will be subject to

administrative action. This may include the loss or suspension of tax-relief support and result in the

obligation to pay the VAT for the transaction in question.

b. Individuals using tax-relief support for private-business purposes or for the benefit of individuals

who are not authorized tax relief will be subject to prosecution under host-nation laws for violating

German laws on tax evasion. This may include the loss or suspension of tax-relief support.

c. Officials responsible for the operation and administration of tax-relief programs will report all

violations of this publication to the appropriate garrison or base commander and the proponent office. In

case of tax and customs fraud, the local USFC-E field office (app B) will be also be contacted.

d. The garrison or base commander or the proponent office will suspend the individual tax-relief

support of individuals or parties found guilty of violating the provisions of this publication or who are

involved in fraud, waste, or abuse.

e. Individuals who are suspended from receiving tax-relief support will have their account

temporarily suspended or barred in the iTRAAC software. The central database of the iTRAAC software

will not permit tax-relief support of barred individuals at any TRO location.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

f. Violations or suspected violations of tax-relief program rules by individuals will be handled as

follows:

(1) On discovery of a first-time suspected violation, the tax-relief administrator will—

(a) Send a notification letter to the individual (fig 1).

(b) Temporarily suspend the individual’s tax-relief account.

(d) Ask the individual to fill out and sign AE Form 215-6A (to be placed in the individual’s

file).

(e) Remove the temporary suspension from the individual’s account (see m through o below).

(2) On discovery of a second suspected violation, the tax-relief administrator will—

(a) Provide a notification letter for the garrison or base commander’s signature to be sent to

the individual (fig 2).

(b) Temporarily suspend the individual’s tax-relief account.

(d) Ask the individual to fill out and sign AE Form 215-6A (to be placed in the individual’s

file).

(e) Remove the temporary suspension from the individual’s account (see m through o below).

NOTE: Garrison and base commanders may delegate authority to sign letters for second-time suspected

violations to FMWR directors or USAFE Services chiefs.

(3) On discovery of a third-time suspected violation, the tax-relief administrator will—

(a) Provide a notification letter for the garrison or base commander’s signature to be sent to

the individual (fig 3).

(b) Temporarily suspend the individual’s tax-relief account.

(d) Ask the individual to fill out and sign AE Form 215-6A (to be placed in the individual’s

file).

(e) Provide the commander or the proponent office all documentation on the individual for

use in deciding whether or not to permanently bar the individual (including the individual’s sponsor and

Family members, if applicable) from receiving tax-relief privileges (see m through o below).

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

g. The loss of unused VAT-relief forms will be treated as a violation unless customers can produce

the pink copy from their records or a copy of the used form from vendor files. The customer is

responsible for contacting the vendor to obtain a copy of this documentation. The customer will be

required to fill out and sign a “lost forms memorandum” (fig 4). The loss will not be treated as a

violation if the customer was not at fault and is able to provide appropriate written documentation (for

example, a police report on a home burglary).

h. If a decision has been made to bar an individual from receiving tax-relief privileges, the bar will

remain in effect for at least 12 months. In cases involving severe abuse, permanently barring the

individual from receiving tax-relief privileges may be warranted.

i. Individuals may send requests for removal of a bar to the proponent in writing, provided they have

obtained an endorsement by their commander. The proponent office may consider such requests for

reinstatement.

j. If an individual or a Family has more than one NF-2 priced or 10 NF-1 unpriced purchase orders

outstanding, the TRO will notify and try to have the customer return the excess forms as soon as

possible. TROs that need to notify a customer in writing may do so using the format in figure 5.

k. Figures 1 through 5 may be obtained in Word format from the iTRAAC website (at https://public.

euromwr.army.mil/itraac/downloads.htm) and the iTRAAC software.

l. Incomplete VAT-relief forms will be returned to the customer for completion and will not be

cleared from the customer’s account. Forms with illegible data will be treated as incomplete. The

following must be provided:

(1) The signature of the eligible purchaser.

(2) The date that the order was placed.

(3) A description of the goods or services

(4) The vendor’s name, address, and signature.

(5) The date of purchase (stamped or hand-written).

m. If it is determined that a transaction did not violate individual tax-relief rules, the suspension or

bar will be lifted to reactivate the customer’s account.

n. If the garrison commander or the proponent determines that the transaction violated individual

tax-relief rules, the customer will be required to pay the VAT amount to the vendor and provide the

TRO documented proof of the payment (for example, invoice, receipt). Any bar or suspension will

remain in effect at least until proof has been provided to the TRO.

o. On three consecutive violations within a 3-year period or on one serious violation, the customer

account will be barred for at least 12 months depending on severity of the violation and at the discretion

of the garrison commander or proponent.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

From _______________________ Tax-Relief Office Date

(Customer’s name)

(Customer’s unit)

(Customer’s APO address)

Dear (customer’s name):

Because of an apparent violation of U.S. Forces individual tax-relief policy as prescribed by AE

Regulation 215-6/USAFE Instruction 34-102, this office is temporarily suspending your privileges for

individual tax relief.

Based on the severity of the suspected violation, this office may ask for assistance from law-

enforcement personnel, U.S. Customs officials, or both. The status of your tax-relief privileges may

remain suspended until the outcome of the applicable legal review.

This office encourages you to visit the tax-relief office to discuss this matter for resolution.

The POC is the undersigned at DSN or civilian .

Signature block of

TRO manager

Figure 1. Notification of First Suspected Violation of Tax-Relief Policy

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

ORGANIZATIONAL LETTERHEAD

OFFICE SYMBOL Date

(Customer’s name)

(Customer’s unit)

(Customer’s APO address)

Dear (customer’s name):

Because of a second suspected violation of U.S. Forces individual tax-relief policy as prescribed by

AE Regulation 215-6/USAFE Instruction 34-102, I am temporarily suspending your privileges for

individual tax relief.

Based on the severity of the suspected violation, I may authorize a thorough investigation, and the

status of your tax-relief privileges may remain suspended until an applicable legal review is conducted.

I encourage you to respond directly to my office with any information that may have a bearing on the

outcome of this action.

My POC is , Tax-Relief Office Manager, DSN or

civilian .

Signature block of

garrison or base commander

CF: (XYZ Garrison) Installation Tax-Relief Office

Figure 2. Notification of Second Suspected Violation of Tax-Relief Policy

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

ORGANIZATIONAL LETTERHEAD

OFFICE SYMBOL Date

(Customer’s name)

(Customer’s unit)

(Customer’s APO address)

Dear (customer’s name):

Because of a third suspected violation of U.S. Forces individual tax-relief policy as prescribed by AE

Regulation 215-6/USAFE Instruction 34-102, I am suspending your privileges for individual tax relief

for an unlimited period.

Based on the severity of the suspected violation, I may authorize a thorough investigation, and the

status of your tax-relief privileges will remain suspended until an applicable legal review is conducted.

I encourage you to respond directly to my office with any information that may have a bearing on the

outcome of this action.

My POC is , Tax-Relief Office Manager, DSN or

civilian .

Signature block of

garrison or base commander

CF: (XYZ Garrison) Installation Tax-Relief Office

Figure 3. Notification of Third Suspected Violation of Tax-Relief Policy

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

Customer #: ____________

I, ___________________________, am reporting the loss of the following:

[ ] Single VAT-relief form

[ ] Multiple VAT-relief forms (quantity: _____)

on or about date

with the following serial numbers:

1. 2.

3. 4.

5. 6.

7. 8.

9. 10.

[ ] The lost VAT-relief forms were unused.

[ ] The lost VAT-relief forms were used at the following establishments for the purposes indicated:

10.

Description of the circumstances of the loss:

I understand that this loss will become part of my record with the tax-relief office and may result in the

suspension of my VAT-relief privileges, and that further losses will result in my commander being

notified.

____________________ ____________________________________

Date Customer signature

________________________ ____________________________________

VAT clerk name VAT clerk signature

Figure 4. Format for Reporting Lost Forms

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

ORGANIZATIONAL LETTERHEAD

OFFICE SYMBOL Date

(Customer’s name)

(Customer’s unit)

(Customer’s APO address)

Dear (customer’s name):

It appears that your household has obtained more than the 10 unpriced VAT-relief forms authorized.

Please contact our office as soon as possible for resolution and to avoid further action.

My POC is , Tax-Relief Office Manager, DSN or

civilian .

Signature block of

garrison or base commander

CF: (XYZ Garrison) Installation Tax-Relief Office

Figure 5. Notification of Excess Number of Outstanding Forms

SECTION II

TRANSACTIONS

13. ADVERTISING

Tax relief is—

a. Authorized to pay for advertising when the advertisement is noncommercial in nature.

b. Not authorized for advertising that relates to any aspect of a business enterprise (for example,

sales or purchases of products or services) or real-estate (land, buildings) transactions.

14. AFTER-THE-FACT PURCHASES—VAT REFUNDS

Processing a request for tax relief (submitting an unpriced or priced purchase order) after an individual

has ordered, received, or paid (including partial downpayment) for an item or service is considered an

“improper corrective action” and not authorized. There are no provisions for vendor refunds of VAT

after a purchase has been ordered, invoiced, or billed by the vendor or paid for by the customer

(including partial downpayment). The tax-relief process may be used only in direct conjunction with a

purchase. The only exceptions are as follows:

a. Occupying hotel accommodations or obtaining a rental vehicle immediately on arrival in

Germany. In such cases—

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(1) Travel orders must be presented to the TRO to document and justify the “retroactive” request

for tax relief.

(2) The individual concerned must obtain the appropriate VAT-relief forms within 7 days.

(Paragraphs 24 and 33 provide more information.)

b. Repetitive purchases (for example, groceries from the same vendor) only when the following

conditions are met:

(1) The vendor agrees ahead of time to process tax relief.

(2) Purchases are consolidated for tax-relief purposes and processed before the end of each

calendar month.

(3) Tax-relief documents (VAT-relief forms) used by the customer have been issued before or in

conjunction with the earliest receipt or invoice.

(4) The total of the invoice and receipt consolidation does not exceed €2,499.99 (excluding

VAT).

(5) All other provisions of this publication are complied with.

15. VENDOR CLAIMS AND FINAL DECISIONS

a. Vendors are not necessarily familiar with all the intricacies of proper tax-relief procedures and

may knowingly or unknowingly attempt to use or recommend using improper procedures. U.S. Forces

members are strongly encouraged to follow the guidelines of this publication to prevent tax liabilities

and demands by German fiscal authorities. If a tax-relief transaction is found to have been improperly

completed, the U.S. Forces member may be faced with vendor claims for settlement of such tax claims

(regardless of any statements the vendor may have made). Appropriate vendor handouts are available

from the proponent of this publication in English and German. Customers should take these handouts to

vendors to ensure vendors are aware of and follow proper procedures (app D, paras D-3 and D-4).

b. Final determinations on the validity and scope of tax-relief transactions are made by the proponent

of this publication in conjunction with the OJA and are binding. The only exception permissible is a

written statement from the German fiscal authorities (the Betriebsstättenfinanzamt) that a vendor in

question reports to specifically permitting tax relief to be used in a particular case. Such written

statements must be obtained before products or services are ordered, received, and paid for and must be

submitted to the proponent for review.

16. VEHICLES (REPAIRS AND PURCHASES)

a. Repair Services.

(1) Priced and unpriced purchase orders, depending on the costs involved, may be used to acquire

tax-exempt repairs and services on automobiles, except if the vehicle is intended for resale (paras 45 and

46).

(2) Paragraph 25 explains tax relief for automobile repairs when a third party is responsible for

the damages (for example, accident-repair coverage through insurance).

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

b. Purchases.

(1) Tax-exempt purchases of new and used automobiles are authorized except for new vehicles in

EU member States where U.S. Forces personnel normally are not exempt from turnover tax. The term

“vehicles” includes boats, cars, motorcycles, motor homes, all-terrain vehicles, and trailers.

(2) Financing may be used only if both of the following conditions are met:

(a) The financing source or the vendor (if the vendor is financing the purchase) issues a check

for the full net amount made payable to the customer and the appropriate fund (CMWRF or USAFE

Services Fund). The TRO may endorse the check to the vendor or deposit the check in the Fund and

issue a Fund check payable to the vendor.

(b) The customer provides proof of loan approval and obtains the required signatures on the

statement of assignment (figs 6 and 7). A copy of the executed statement must be placed in the customer

file at the TRO and a copy attached to the VAT-relief form for the vendor’s records. If the statement of

assignment is used, properly completed, and submitted with the cost estimate, the financing source will

be permitted to pay the vendor directly for the product or service (without routing the actual funds

through the TRO).

(3) Tax relief on purchases of used, non-U.S.-registered automobiles that are repaired (for

example, at an FMWR auto hobby shop) and resold is strictly prohibited. This activity is considered to

be “trading in the commercial sector” and is not authorized, regardless of who the buyer of the vehicle

is.

(4) Normal purchase procedures involving priced or unpriced purchase orders and a German tax-

relief document will be used to purchase vehicles from local German dealerships (if the VAT can still be

deducted).

(5) As with any transaction with a value of €2,500 or more (without taxes), customers are not

authorized to sign an order form or bill of sale unless they have submitted a cost estimate to the TRO

and have obtained the appropriate NF-2 VAT form. Signing an order form or a bill of sale before

obtaining the appropriate VAT form is a violation and will void the tax-relief process.

(6) Vehicles to be imported into Germany or purchased from a customs-bonded warehouse

(Zollager) require AE Form 550-175A to properly clear customs and enable members of the U.S. Forces

to register the vehicle with the U.S. Forces Vehicle Registry.

(7) The purchase of a used vehicle that is privately owned by a German citizen is not subject to

VAT. VAT may, however, be applicable to purchases of used vehicles from dealers or companies. If so,

members of the U.S. Forces may apply for tax relief (unpriced or priced purchase orders).

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

STATEMENT OF ASSIGNMENT

I, (name) , (grade) , (address)

(address) , hereby assign the payment claim based on the loan

contract of date with (name of bank) to the

(name of VAT-relief office) .

Location, date: ________________________________ ____________________________

Customer signature

STATEMENT OF ASSIGNMENT

The payment claim based on the loan contract specified above that was assigned to us by the above

statement of assignment is hereby assigned to (name of vendor)

At the same time, the (name of bank) is instructed after delivery

of the vehicle:

Make: ______________________________________________________

Type/model: _________________________________________________

Chassis number: ______________________________________________

to the borrower: (name, grade)

to transfer the amount

of the loan to the vendor: (name of vendor)

to his/her

account: (account number)

at the (name of bank) .

Location, date: ___________________________ ____________________________________

VAT office signature, stamp/seal

Figure 6. Statement of Assignment for the Financing Source (English)

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

ABTRETUNGSERKLÄRUNG

Hiermit trete ich, (Name) , (Dienstgrad) , (Anschrift)

(Anschrift) , den Auszahlungsanspruch aus dem Darlehensvertrag

vom Datum mit der (Bank) an das

(VAT-Relief Office) ab.

Ort, Datum: ________________________________ ____________________________

Unterschrift (Kunde)

ABTRETUNGSERKLÄRUNG

Hiermit treten wir den mit obiger Abtretungserklärung an uns abgetretenen Auszahlungsanspruch aus

dem oben näher bezeichneten Darlehensvertrag an die Firma ab.

Gleichzeitig weisen wir die (Bank) an, den Darlehensbetrag

nach erfolgter Übergabe des Fahrzeugs

Marke: ______________________________________________________

Typ/Modell: __________________________________________________

Fahrgestellnummer: _____________________________________________

an den Darlehensnehmer (Name, Dienstgrad)

an die Firma auf deren

Konto bei der (Bank) ,

Kontonummer

zu überweisen.

Ort, Datum: ___________________________ ____________________________________

VAT Büro Unterschrift, Stempel/Siegel

Figure 7. Statement of Assignment for the Financing Source (German)

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(8) TROs may help arrange for title clearance and registration with the U.S. Forces Vehicle

Registry. Special service charges will be collected when this service is provided (table 2).

(9) Tax relief will not be granted for purchasing new or used vehicles if the authorized individual

intends to register the vehicle under the German vehicle registration system (Kraftfahrzeug (Kfz)

Zulassung).

NOTE: Cost estimates for vehicles (required if the cost is €2,500 or more) must include the vehicle

make, model, year, and purchase price (excluding tax). Vehicle identification numbers (VINs) may be

omitted on the cost estimate, since they may not be available until after the vehicle is delivered.

Customers must provide this information when returning the white copy of the order form.

c. Transfer of Ownership. If a VAT-relief form is used to conduct a purchase, the VAT office is the

title holder for the item being purchased (usually vehicles). In other words, the VAT office is the owner

of the vehicle instead of the U.S. Forces member. VAT offices will print the statement of assignment

(figs 8 and 9) on garrison letterhead and execute the statement with and for the U.S. Forces member to

assign all claims and responsibilities of the item (usually vehicles) to the U.S. Forces member (also

referred to as transfer of ownership). Third-party claims (claims to the title by financing organizations or

banks) are not affected by this assignment.

17. BUSINESS ACTIVITIES

Tax relief will not be granted on purchases that will be used to support business activities. These include

but are not limited to the following:

a. Audio equipment (including tapes and CDs) for commercial use (for example, for disk-jockey

use).

b. Musical instruments used to perform regularly in paid performances.

c. Photographic equipment (cameras, film, and film processing) to support commercial photography

services performed for a fee.

d. Vehicles used for commercial activities (for example, construction work, cartage, sales activities).

18. COLLECTIBLES AND VALUABLES

a. Tax relief is permitted to buy collectibles and higher value items (for example, precious metals

(bullion, bars, and coins such as the Krugerrand and maple leaf), art objects, stamps, jewelry, precious

stones) if the items purchased have a value of €2,499.99 or less and are being collected by and are for

the sole use of the eligible individual.

b. Tax relief will not be granted when the items are being purchased as gifts for ineligible individuals

or for the purpose of speculation or with intent of resale (para 22).

c. Tax-free purchase of collectibles and valuables worth €2,500 or more require approval by an

approving official (para 8b(2)).

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

STATEMENT OF ASSIGNMENT

The Community Morale, Welfare, and Recreation or USAFE Services Fund of the

Tax-Relief Office, as the formal (garrison or base name) buyer of the vehicle or item

(make) , (model) , (chassis number) ,

hereby assigns all rights from the sales contract with (name and address of dealer)

(name and address of dealer) of (date) , particularly but not exclusively the

warranty claims to (name of customer) to whose benefit the sales contract has been

concluded under the program of turnover tax-exempt procurements in accordance with Article 67,

paragraph 3, of the Supplementary Agreement to the NATO Status of Forces Agreement. The vehicle or

item may be turned over by (name of dealer) directly to (name of customer) .

Existing third-party reservations of the title will remain unaffected by this assignment.

Location, date

__________________________________

(Name)

Chief, USAG or Base , Funds Control

I accept the statement of assignment.

Location, date

__________________________________

(Name of customer)

Figure 8. Statement of Assignment for the U.S. Forces Member (English)

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

ABTRETUNGSERKLÄRUNG

Hiermit tritt der Community Morale, Welfare and Recreation Fund oder USAFE Services Fund der

Tax-Relief Office als formeller (garrison or base name) Käufer des

Pkw oder anderen Gegenstands (Marke) , (Modell) ,

(Fahrgestellnummer) sämtliche Rechte aus dem Kaufvertrag mit

(Name des Händlers und Adresse)

vom (Datum) , insbesondere, aber nicht ausschliesslich, die Gewährleistungsansprüche an

(Name des Kunden) ab, zu dessen Gunsten der Kaufvertrag im

Rahmen des Programms über umsatzsteuerfreie Beschaffungen gemäß Artikel 67 Abs. 3 des

Zusatzabkommens zum NATO Truppenstatut abgeschlossen worden ist. Das Fahrzeug oder der andere

Gegenstand darf durch (Name des Händlers) direkt an

(Name des Kunden) ausgeliefert werden.

Von dieser Abtretung werden bereits vorbehaltene Eigentumsrechte Dritter nicht berührt.

Ort, Datum

__________________________________

(Name)

Chief, USAG or Base , Funds Control

Ich nehme die Abtretungserklärung an

Ort, Datum

__________________________________

(Name des Kunden)

Figure 9. Statement of Assignment for the U.S. Forces Member (German)

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

19. CONCESSIONAIRE CONTRACTS

Members of the U.S. Forces will be invoiced or billed tax-free by concessionaire contractors. The

respective office administering the contract (for example, FMWR Contracting, Army and Air Force

Exchange Service) will give the appropriate tax-relief documentation to the concessionaire contractor

according to guidelines provided by the German Federal Ministry of Finance and arrangements made

with the Betriebsstättenfinanzamt of the concessionaire contractor.

20. FUEL OIL, MINERAL OIL, AND GAS

a. Tax relief may be granted for fuel oil or gas when the oil or gas is to be used exclusively and

personally by eligible individuals. If two or more eligible individuals buy the oil or gas together to

reduce costs, the transaction will be handled as a group purchase (para 23).

b. The purchase of fuel oil and gas is not authorized when the fuel oil or gas will also be used by

non-ID-cardholders (for example, landlords or tenants without privileged status, such as non-ID card

holders in an apartment complex) or tenants of U.S. Forces members (regardless of status).

c. Prohibitions do not apply to members of the U.S. Forces who join others in the neighborhood to

arrange for a mutual delivery date of fuel oil or gas when the cost of the fuel oil or gas is billed

separately to individual occupants.

d. Mineral-oil tax (an additional German tax that is charged by the liter) may be deducted using the

same tax-relief form.

e. Individual tax-relief forms may be used for purchases of fuel oil, mineral oil, and gas by U.S.

Forces members only for one-time deliveries (for example, to fill an oil or propane tank). Paragraph 40

provides policy for permanent supply arrangements based on long-term delivery contracts.

21. FUNERALS

Tax relief may be granted to pay for funeral expenses and tombstones of persons authorized tax relief

and of deceased persons not authorized tax relief, provided the U.S. Forces member has a legal

obligation to take care of the funeral (generally non-ID-cardholder Family members or in-laws). Tax

relief is also authorized for the cost of leased burial plots. Tax relief is not authorized for purchased

burial plots.

22. GIFTS AND RESALE

a. Goods and services for which tax relief has been obtained may normally not be donated or given

to persons not authorized tax relief, except as authorized by AE Regulation 550-175/USNAVEUR

Instruction 5840.1E/USAFE Instruction 51-702, paragraph 11.

NOTE: This provision is based on paragraph 6 of the Forces’ Customs Ordinance (Truppenzollordnung

1963), which permits members of the U.S. Forces to give customary gifts of a personal nature to other

persons without tax or duties. High-value items (for example, binoculars, cameras, jewelry, watches)

and items in commercial quantities or commercial in nature (for example, machinery) are not considered

customary gifts. If a member of the U.S. Forces wants to buy a high-value item in order to give it to a

non-ID-cardholder as a gift in commemoration of a special event (for example, engagement or wedding

ring), the assistant fund manager will obtain the approval of the proponent who will, if appropriate,

obtain the concurrence of NATO/SOFA Customs Branch, Provost Marshal Division, Office of the

Deputy Chief of Staff, G3, HQ USAREUR.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

b. Members of the U.S. Forces who intend to sell items or donate used, noncustomary gift items (for

example, electronic devices) to non-ID-cardholders that they acquired under tax-exempt conditions

must—

(1) Have possessed the item for at least 6 months.

(2) Obtain approval from their local German customs office through the USFC-E field office

before the sale. This authorization will be obtained on AE Form 550-175B or an equivalent Air Force

form (a above).

c. Members of the U.S. Forces who intend to donate gifts or sell items to ID-cardholders that they

acquired under tax-exempt conditions may do so, provided the transaction remains noncommercial in

nature.

23. GROUP PURCHASES

a. An eligible individual of any group may be designated by that group to collect money from other

eligible individuals in the group (for example, boat rides, bus tours, hotel accommodations, parties) to

pay a single group bill (for example, secretary of a bowling league purchasing trophies for the bowling

league).

(1) One member will act for the entire group in obtaining tax relief.

(2) Everyone in the group must be eligible for tax relief. If the group includes individuals who

are not authorized tax relief, the ineligible individuals will obtain a separate bill that includes taxes. The

TRO will require a list of the names, organizations, and ID card or social security numbers of all eligible

members who are part of the group purchase.

(3) Group representatives may not profit from the transaction. The transaction must remain

noncommercial in nature.

b. Authorized individuals may obtain tax relief for expenses related to a party or a dinner that they

host, even if guests who are ineligible for tax relief attend, when—

(1) The eligible person pays for the party or dinner.

(2) The party or dinner is for the eligible person’s benefit (for example, the wedding reception of

a U.S. Forces member who invites German neighbors).

c. When a group includes ID- and non-ID-cardholders, two separate invoices will be required: one

invoice showing the tax-free billing for SOFA-status personnel and a second for non-SOFA-status

personnel (except for b above).

d. The TRO will obtain the statement shown in figure 10 when a group makes a tax-exempt

purchase.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

TO: (IMCOM-Europe or USAFE TRO)

I certify that the purchases of tax-free goods and services described on the attached application are for

(name or description of organization or group)

and that all recipients qualify for tax relief under AE Regulation 215-6/USAFE Instruction 34-102,

paragraph 10.

(typed name)

(military address)

(telephone number)

___________________________________________________

(signature of group official and date)

Figure 10. Required Statement for Group Tax-Exempt Purchases

24. LODGING

a. Tax relief is authorized for individual and group requirements of eligible personnel for hotel

accommodations and services, regardless of whether or not eligible individuals are in a leave, TDY, or

temporary lodging allowance (TLA) status.

(1) Individual purchases of hotel accommodations and services are limited to €2,499.99 using an

unpriced purchase order. Individuals who expect a bill of €2,500 or higher (requires prior cost estimate)

must process a priced purchase order. Individuals are encouraged to “check out” of the hotel periodically

and have the hotel provide separate bills that remain below the €2,499.99 threshold.

(2) An authorized member of a group may make group purchases for U.S. Forces special events,

club activities, and conferences. The procedures in paragraph 23 will be used for group purchases of

hotel or lodging accommodations with the following exceptions:

(a) Only the German tax-relief document (Abwicklungsschein) must be submitted when a

Government purchase card is used to pay and the invoice amount is €2,499.99 or less.

(b) For invoices totaling €2,500 or more, an order form (for example, AE Form 215-6B) must

be submitted with the Abwicklungsschein or a contract must be in place, even if a Government purchase

card is used.

responsible APF- or NAF-issuing authority must be contacted for specific guidance and to obtain VAT-

relief forms from the APF- or NAF-contracting authority (not the TRO) before the hotel stay.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

b. Individuals in TDY or TLA travel status who obtain a priced or unpriced tax-relief order form

after they acquire hotel accommodations (but within 7 days after initial occupancy) must present a copy

of their travel documentation to the TRO as evidence that they have just arrived in the command and

were unable to obtain tax-relief documents before occupancy. TROs will keep copies of individual

travel documents to document and justify after-the-fact, tax-exempt lodging rental services (para 14).

(1) Tax relief is authorized for amounts of up to €2,499.99 when U.S. Government finance

offices process individual or group TDY or TLA lodging bills and reimburse the individual with a check

(up to €2,499.99). The individual will endorse the check to the TRO, which will endorse it to the

German lodging merchant.

(2) When TDY or TLA accommodations cost €2,500 or more, the individual must process a

priced purchase order before arranging lodging (requires a cost estimate). After receiving

reimbursement, the individual will endorse the finance check to the TRO. The TRO will endorse the

check to the hotel for amounts of €2,500 or more. Individuals are encouraged to “check out” of the hotel

periodically and have the hotel provide separate bills that remain below the €2,499.99 threshold.

c. All individual and group transactions for tax-exempt lodging accommodations and services are

subject to CMWRF and USAFE Services Fund charges.

25. INSURANCE

Members of the U.S. Forces may be asked by third-party insurance companies to obtain tax relief for

insurance settlements for automobile accidents when they are not at fault. Repairs will be underwritten

by the other driver’s insurance underwriter as a third-party liability claim.

a. Tax relief is authorized only for members of the U.S. Forces involved in automobile accidents,

regardless of who is at fault or how severely the vehicle is damaged.

b. Tax relief on insurance premiums is not authorized, since VAT is not imposed on insurance. An

insurance tax is imposed instead. U.S. Forces members are not exempt from paying insurance taxes.

c. Claims, damages, and repairs covered by vehicle insurance are authorized to be settled using tax-

relief procedures under the following conditions:

(1) Members of the U.S. Forces are not directed to obtain their repair services from a company

chosen by the third party or third party’s insurance company. In other words, members of the U.S.

Forces will determine where they have repairs made on their damaged vehicle.

(2) Cost estimates for repair services without VAT are submitted by members of the U.S. Forces

to the third party for processing by insurance underwriters of the third party.

(3) Insurance companies execute tax-exempt check payments and issue these payments to the

CMWRF or USAFE Services Fund for endorsement of payment to the repair facility chosen by the U.S.

Forces member. These payments must be accompanied by the individual’s application for tax relief and

the cost estimate. The TRO will then process the payment to the repair facility. As an alternative, the

TRO will issue a tax-relief form if the insurance company provides a coverage statement

(Kostenübernahmeerklärung) to the TRO.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(4) If an insurance agency insists on paying the repair facility directly, the customer must assign

his or her payment claim in writing to the CMWRF or USAFE Services Fund and the TRO assigns the

payment to the repair facility. The formats in figures 6 and 7 will be used for this purpose.

26. JEWELRY

Tax relief may be granted to buy jewelry for personal use or as a gift for eligible individuals. Jewelry is

considered to be a high-value item and may not be given as a gift to ineligible individuals (para 22).

Paragraph 8 prescribes the approval authority for tax-free purchase of jewelry costing €2,500 or more.

Purchases of jewelry costing less than €2,500 do not require approval.

27. LEGAL FEES

Tax relief may be granted for legal fees, except when the fees are related to the purchase or sale of land

or real estate, or the construction of real estate.

28. MEALS (RESTAURANTS)

Tax relief on meals in restaurants is authorized for individuals and groups.

29. MEDICAL

There is generally no VAT charge for medical services. Individuals may obtain tax relief on VAT

charges on materials received and used as part of medical services provided by hospitals, clinics, and

dental clinics (for example, gold or porcelain fillings, artificial limbs, implants). Special procedures

apply if the medical supply or service is based on a prescription and the cost is covered by TRICARE. In

this case, the patient may not use a VAT-relief form issued by the VAT office. The patient should see

the managed-care division of the health clinic for further advice.

30. PROHIBITED TRANSACTIONS

TROs will exercise necessary precautions in the day-to-day administration of the tax-relief program to

prevent violations. As a minimum, the following prohibited transactions will be denied tax relief and the

procedures for handling violations will be followed (para 12):

a. Using unpriced purchase orders (NF-1) for any amount of €2,500 or more.

b. Using priced or unpriced purchase orders for purchases that are outside the Valid From and Valid

Until date range on the AE Form 215-6B.

c. Splitting invoice amounts between two unpriced purchase (NF-1) orders to avoid using a priced

purchase order for an amount of €2,500 or more.

d. Purchasing goods (other than customary gifts) or services for the benefit of ineligible persons.

e. Buying used automobiles using tax relief, then repairing them for resale. This is considered a

business activity and is illegal, regardless of who buys the automobile.

f. Buying new or used automobiles tax-free for registration in the German vehicle registration system

(Kfz-Zulassung).

g. Buying, selling, constructing, renovating, or repairing real estate without the approval of the

proponent of this publication or the appropriate German fiscal authorities (paras 32 and 34).

h. Buying kitchens costing more than €15,000 (excluding tax).

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

i. Using priced or unpriced purchase orders for utilities (for example, electricity, water, gas, heat) or

telecommunications (for example, landline telephones, cell telephones (except prepaid), Internet service)

unless (in exceptional cases) authorized on an individual basis.

j. Using priced or unpriced purchase orders for real-estate leases (for example, apartments, stables,

garages, houses).

k. Using priced purchase orders for auctions (only auctions of €2,500 or more are prohibited) (para

43).

l. Making purchases involving contractual agreements or leases exceeding 30 days (for example, for

cell phone, utilities, garages, Internet service).

m. Making other purchases that are prohibited by this publication.

31. RECREATIONAL ACTIVITIES

Tax relief is authorized for individual and group participation in recreational activities. Paragraph 23

provides information on tax relief for groups.

32. REAL ESTATE

a. Tax relief is not authorized for—

(1) Buying, renting, selling, or making additions to real estate. This includes but is not limited to

apartments, barns, carports, garages, houses, sheds, and Wintergärten.

(2) Costs related to the purchase or sale of real estate (for example, legal or real-estate agent

services).

b. Paragraph 34 provides information on obtaining tax relief for costs associated with the repair,

maintenance, renovation, and decoration of real estate.

33. RENTALS

Rental fees for apartments, garages, houses, stables, and similar facilities are not granted tax relief. The

following are examples of related fees that may be authorized tax relief:

a. Rental-agent fees (“finder’s” fees (Makler Courtage)) relating to a rented apartment or house.

b. Short- or long-term rental of vehicles, regardless of whether the rental is for personal or official

use by the eligible individual.

(1) Individuals in TDY or TLA status who acquire tax-exempt vehicle-rental services

immediately on arrival in the command (for example, at the airport) may obtain an unpriced or priced

purchase order for such service if—

(a) The application is processed within 7 days after the date on the rental contract.

(b) The individual provides a copy of travel documentation (travel orders) to the TRO when

submitting the application for tax relief.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(2) Individual rentals are limited to €2,499.99 using unpriced purchase orders. Personnel who

expect a bill of €2,500 or more must process priced purchase orders. Personnel who rent vehicles are

encouraged to terminate their rental agreement periodically and have the rental agency generate a new

rental agreement with separate bills that remain below €2,500.

(3) TROs will keep copies of individual travel documents to document and justify after-the-fact,

tax-exempt vehicle-rental services (para 14).

c. Fees for the rental of tools, equipment, and household appliances for noncommercial use only.

34. REPAIRS, MAINTENANCE, AND RENOVATIONS

a. Tax relief is permitted to pay for the repair and maintenance of appliances, equipment, furniture,

vehicles, and similar items (noncommercial personal use only). It may also be granted for minor repair

and maintenance on apartments, houses, and other real estate when authorized purchases are made and

the procedures in this publication are followed.

b. The German Federal Ministry of Finance defines minor repair of real estate as repairs and

maintenance for which a tenant would normally be responsible (regardless of whether or not the U.S.

Forces member owns the real estate). The renovation of apartments, houses, and other real estate is

generally not permitted unless the work can be considered minor repairs. Tax relief for repairs that could

be considered renovation, that increase the value of the property, or that are intended to preserve the

basic structure of a dwelling are not authorized. If a tenant causes serious damage to rental property and

the property requires major repair, the proponent of this publication must be contacted for approval

before any work is conducted.

c. Minor repairs (not replacements) generally are—

(1) Cosmetic in nature.

(2) On the existing interior or exterior of the premises.

d. The following are examples of authorized minor-repair purchases using tax relief:

(1) Minor repairs (not replacements) of the following:

(a) Carports.

(b) Doors.

(d) Electrical systems

(e) Fences.

(f) Garages.

(g) Heating systems.

(h) Pavement.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(i) Plumbing.

(j) Roofing.

(k) Sidewalks.

(l) Windows.

(2) The repair or replacement of broken glass or individual floor tiles, individual shutters, or

individual doors. If the Servicemember as a tenant is responsible for damage to several doors and

replacement is cheaper than repair, the replacement of several doors may also be permitted.

(3) Paint or wallpaper and its application or installation.

e. Extensions to, additions to, and the construction of buildings and structures are considered “new

construction.” VAT relief is therefore not authorized by German fiscal authorities. Examples of

unauthorized construction include but are not limited to the following:

(1) The purchase or construction of permanent structures (for example, barns, built-in hot tubs,

built-in ovens or heating devices, carports, fireplaces, garages, houses, toolsheds, saunas, solar systems).

(2) The purchase or construction of additions. Glass-enclosed rooms (also known as sunrooms,

Arizona rooms, Florida rooms, and Wintergärten) are considered permanent additions or new structures

and are not authorized for VAT relief.

(3) The purchase of materials that will be used to construct a new house, addition, or permanent

structure.

(4) The purchase of materials or the installation of prefabricated structures.

(5) Fees relating to the planning, purchase, or building of items in (1) through (4) above.

Examples are legal fees, architect fees, and agent or notary fees.

(6) The replacement of doors, electrical or plumbing systems, sections of roofs, shutters,

windows, and similar items.

(7) Costs related to the preservation of the basic structure of real estate (for example, carpentry

work on roofs, mold and mildew preventive maintenance or removal, replacing or adding stairwells or

staircases, roof replacement, waterproofing of walls).

(8) Costs related to work or items that become a permanent part of the real estate that are not

considered minor.

f. All other provisions of this publication must be followed.

g. U.S. Forces members will obtain approval for repairs, maintenance, and renovation of real estate

that cost €2,500 or more by submitting appropriate cost proposals to the TRO for forwarding to the

proponent of this publication for approval. U.S. Forces members intending to do repairs, maintenance,

or renovations of real estate that cost less than €2,500 may do so using unpriced VAT-relief forms,

provided the work is permitted according to subparagraph d above and is not otherwise prohibited.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

h. Individuals who receive tax exemptions for replacements, maintenance, or renovations on their

personally owned home and later sell their home must report the improvements to local German customs

authorities. The German customs authorities will determine whether or not taxes or duties are owed.

i. Personnel in Government-leased quarters will follow the procedures in AE Regulation 550-175/

USNAVEUR Instruction 5840.1E/USAFE Instruction 51-702, paragraph 11c, when returning leased

quarters (including kitchen items procured without VAT) to a German landlord.

35. KITCHEN AND OTHER FURNITURE AND APPLIANCE PURCHASES

a. According to European cultural norms, particularly in Germany, occupants of a house or

apartment are expected to provide their own furniture, cabinets, light fixtures, and appliances when they

move in. This includes taking furniture, cabinets, light fixtures, and appliances with them when they

move out.

b. Furnishings generally are in one of two categories: built-in and not built-in. Built-in items such as

cabinets fitted to a slanted ceiling are customized to a particular dwelling and will most likely not be

removed when moving. In other words, these items become part of the dwelling. Built-in and custom-

fitted items may not be purchased using tax relief. The only exceptions to this are kitchens that can be

built in but are often removed when moving.

c. U.S. Forces members are authorized to purchase kitchens (stand-alone and built-in) using tax

relief up to a value of €15,000 (excluding tax).

d. All other provisions of this publication must be followed.

e. Personnel in Government-leased quarters will follow the procedures in AE Regulation 550-175/

USNAVEUR Instruction 5840.1E/USAFE Instruction 51-702, paragraph 11c, when returning leased

quarters (including kitchen items procured without VAT) to a German landlord.

36. SERVICES

a. Tax relief will be granted to pay for most services (for example, moving, cleaning, consulting,

gardening, certain legal work).

b. Tax relief is not authorized for services that relate to the purchase, sale, construction, expansion,

addition to, or renovation of real estate or any type of commercial or business purposes.

c. Tax relief is authorized for garden work (maintenance) on existing gardens and to purchase seeds,

flowers, shrubs, and hedges. Tax relief is not authorized to purchase or install fences or in-ground

sprinkler or watering systems, or to purchase or plant trees.

d. All other provisions of this publication must be followed.

37. TELEVISION, INTERNET, AND TELEPHONE SERVICE

a. Cable Television (CATV). Tax-exempt delivery of CATV services is provided through the Army

and Air Force Exchange Service, Europe. Tax relief for CATV for individuals occupying Government

quarters (Family housing, single Soldier (dormitory) quarters, and Government-leased housing) may be

granted depending on the community location. The submission of tax-relief documents is not required

for individuals acquiring CATV services through the Army and Air Force Exchange Service, Europe.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

b. Other Television Reception. U.S. Forces personnel living in Germany (not on military

installations) may choose to connect to standard German cable or satellite television. Tax relief may not

be used for German CATV service (for example, to pay monthly bills from Premiere, Kabel-

Deutschland, or BW-Kabel).

c. Gebühreneinzugszentrale Fees. The German Government assesses fees to finance public

broadcasts (radio and public television). The agency collecting these fees is called

Gebühreneinzugszentrale (GEZ). U.S. Forces members are exempt from these fees. No tax-relief

documentation is required to have a particular U.S. Forces household exempt from billing. Generally,

showing the agency representatives a U.S. Forces ID card is sufficient. U.S. Forces personnel who are

contacted in writing should obtain an appropriate employment verification letter from their personnel or

legal office and forward this letter to the agency.

d. Internet Services. Internet services in Germany are generally based on long-term contracts (1 or

2 years) and are therefore normally not authorized tax relief, regardless of whether the service is based

on so-called flat-rates or standard monthly usage billing.

e. Telephone Services. Telephone services (landline, cellular, Internet protocol (IP) telephony) that

are obtained in Germany are generally based on long-term contracts (1 or 2 years). They are therefore

not authorized tax relief using individual tax-relief forms, regardless whether the service is based on so-

called flat rates or standard monthly billing. The only exception is prepaid cellular service (prepaid cell

phones and telephone cards that are purchased to “charge up” a cell phone). In the case of prepaid

cellular service, all other provisions of this publication must be followed.

38. TRAVEL (INDIVIDUAL AND GROUP)

Tax relief is authorized to eligible members of the U.S. Forces for individual and group travel.

Paragraph 23a provides guidance on group travel.

39. TRADE-INS

Most trade-in transactions involve automobiles, but may involve other items. Cost estimates by vendors

must indicate the full net-purchase amount, the item traded in with its value, and the net amount due (net

minus the trade-in value). Tax-relief documentation must indicate the full net-purchase amount. The

payment (usually by check) will be the net-purchase amount less the value for the traded-in item.

Military police customs regulations must be observed if surrendering tax-free purchased items to

German vendors or private parties. Customers must check with their servicing USFC-E field office

before conducting such transactions.

40. UTILITIES

In general, the use of tax-relief documents (VAT-relief forms) by U.S. Forces members to avoid taxes

on subscription-style utilities for permanent deliveries of energy is prohibited. Tax relief for utilities

(such as electricity, gas, and water) is authorized only when individuals participate in the Utility-Tax

Avoidance Program (UTAP). To receive tax-free billing of utilities, the TRO must directly participate in

the initial ordering process of such utilities. Orders for utilities by U.S. Forces members directly with

utility providers without the direct participation of a TRO do not qualify for tax relief. Appendix C

explains how to register in the UTAP. The UTAP may not be available in every community, since some

utility providers chose not to enter into “master delivery agreements” or contracts with TROs. Such

agreements are mandated by the German Federal Ministry of Finance and the responsible Dutch

authorities before tax relief on utilities may take effect. For communities that are able to offer UTAP—

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

a. The UTAP provides a way for individuals to acquire tax relief for permanent delivery of energy to

off-base individual housing not administered under the Government-leased housing program.

b. The UTAP does not apply to one-time deliveries of energy (oil or gas delivered to tanks). In these

cases, regular tax-relief documents may be used (para 20).

c. All U.S. Forces members who receive deliveries of energy or water at off-base individual housing

not administered under the Government-leased housing program are highly encouraged to join the

UTAP if available. The registration fee should be claimed by U.S. Forces members with their

miscellaneous moving expense allowance during their initial move to Germany or the Netherlands.

d. The UTAP applies to all forms of energy sources (including electricity, oil, water, and gas) if the

authorized customer receives those materials or services in a subscription-style, recurring basis over

several months or years and the TRO has a contract with the utilities service provider.

e. Individuals may obtain tax relief on the delivery of utilities to their place of residence only if they

have a separate metering device and are billed in their own names. Tax relief may not be provided if

utilities are included in the rent, the utility invoices are made out to the landlord, or the landlord or other

unauthorized tenants share energy or water from the same source as used by U.S. Forces personnel.

f. A one-time, nonreimbursable service charge must be paid to the NAF to begin tax-exempt

deliveries. Utilities will then be delivered without VAT, energy tax, or environmental tax.

41. WEAPONS

Tax relief is authorized for the purchase of privately owned firearms. Eligible customers must comply

with the requirements in AE Regulation 190-6/CNE-C6F Instruction 5300.15P/USAFE Instruction

31-205 when purchasing and registering firearms.

a. Firearm purchases may be made using NF-1 or NF-2 VAT-relief forms, depending on the cost of

the firearm.

b. All other provisions of this publication must be followed.

42. WEDDINGS

a. Tax relief may be granted to pay for wedding expenses of an eligible individual or dependent

Family member who will be married in Germany, regardless of the nationality or the eligibility of the

betrothed.

b. All other provisions of this publication must be followed.

43. AUCTIONS

Tax relief for auction purchases is permitted only for purchases of up to €2,499.99. Auction purchases

costing €2,500 or more are not permitted, because it is impossible to obtain proper cost estimates before

the purchase (bidding) for such auctions.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

SECTION III

ADMINISTRATIVE PROCEDURES

44. GENERAL

a. Individuals applying for tax relief must complete and sign AE Form 215-6A one time for NF-1

VAT-relief forms and each time for NF-2 VAT-relief forms. The form includes an explanation of tax-

relief restrictions, the mandatory Privacy Act statement, and a hold-harmless clause as a condition to

receive tax relief through the U.S. Forces. TROs will keep the form on file to authenticate eligibility,

individual acknowledgement, and compliance with command policy, German laws, and EU directives.

Once registered at one TRO, U.S. Forces members may obtain purchase orders from any TRO. All

records and transactions are managed from a central database and are accessible by all TROs. After

making a purchase using tax-relief documents, the customer must return the white (top) copy of the

order form (AE Form 215-6B) to any TRO for processing. There is no time requirement for the return.

However, customers must return all TRO-issued forms to a TRO on departure (for example, permanent

change of station) from Germany.

b. Tax-relief procedures consist of using unpriced and priced purchase orders. Both purchase order

types are issued by TROs to eligible individuals according to this publication.

(1) Unpriced purchase orders do not have specific values imprinted on them and may be used for

authorized purchases in conjunction with payment (for example, cash, credit card, bank transfer) by

eligible personnel directly to a vendor up to an amount not exceeding €2,499.99.

(2) Priced purchase orders are generated based on a specific cost proposal obtained from a

vendor by U.S. Forces members for specific items and services. Payment for products and services to be

obtained with priced purchase orders must be made cashless by the TRO to the vendor. Payment for

products or services in conjunction with priced purchase orders from individuals directly to a vendor is

not authorized. AE Form 215-6B will be used for this purpose in conjunction with a German tax-relief

document (Abwicklungsschein). Appendix D provides instructions for completing AE Form 215-6B.

(3) AE Form 215-6B and German tax-relief documents may be issued to customers only if they

are completed using the IMCOM-Europe-supplied iTRAAC software. Forms completed by hand or

typewriter are not authorized for issue to customers.

(4) Form fields to be completed by vendors or customers may be completed by hand (in ink) or

typewriter.

c. When using unpriced or priced purchase orders and Abwicklungsscheine, it is imperative that the

forms be completed properly and legibly, including stamps, dates, signatures, description of goods, and

purchase amounts. In cases of noncompliance, TROs will refuse to accept the forms or will mail them

back to the customer for completion. Incomplete copies of VAT-relief forms will not be cleared off the

customer’s account.

d. Each AE Form 215-6B consists of multiple copies (white, pink, and yellow). White copies must

be returned to the TRO to clear the U.S. Forces member’s record, pink copies are for the customer’s

personal files, and yellow copies are to remain with the vendor. Pink copies may also serve as back-up

copies to be turned into a TRO in case the U.S. Forces member has lost the white copy. Individuals

designated as primary purchasing agents (sponsors) are responsible for returning properly completed and

signed white copies (1st copy) of the AE Form 215-6B to a TRO (any TRO). A purchase order is

considered outstanding until properly completed and the signed white copies of the AE Form 215-6B are

returned to the TRO. Improperly completed forms will not be accepted for turn-in at TROs.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

e. Each Abwicklungsschein remains with the vendor (all copies).

f. Issue and expiration dates of purchase orders must be observed. Purchases must be made only if

the order and invoice or billing date fall between the issue and expiration date of purchase orders. Using

purchase orders for purchases before the issue date or after the expiration date of the order is prohibited.

Noncompliance will be treated as a violation (para 12).

g. Individuals may turn in unused, expired purchase orders for replacement within 30 days after they

expire. Individuals are subject to paying a reduced service fee for replacements. Purchase orders that are

more than 30 days past their expiration must be returned to a TRO but cannot be exchanged for a

reduced-fee replacement.

h. If an unpriced purchase order is partially completed and the customer or vendor decides not to

complete a transaction, the TRO may reprint the AE Form 215-6B and the Abwicklungsschein, and issue

these replacement documents to the customer. Replacements may be issued only if all copies of the AE

Form 215-6B and the Abwicklungsschein are returned to the TRO. Individuals will be charged a reduced

service fee for these replacements. Priced purchase orders may be reprinted for the same product or

service for a reduced service fee. These orders may be exchanged for forms to purchase a different

product or service and are not refundable.

i. There are no refunds for service fees of unused purchase orders, regardless of whether they are

expired or not. In case of returned unused priced purchase orders (where the U.S. Forces member has

paid the TRO for a planned purchase of €2,500 or more), the payment for the product or service made

by the U.S. Forces member will be returned in full. Modifications to issued purchase orders may not be

made. The TRO may issue replacement purchase orders in case modifications are necessary (for

example, the make or model was incorrect) provided the customer returns the complete and unused

purchase order that was issued previously. Exchanges of this nature are assessed a reduced fee.

j. Purchase orders are not transferable. Only individuals whose names appear on purchase orders are

authorized to use the purchase order.

k. Before leaving Europe, designated purchasing agents (customers) must return unused tax-relief

forms and white copies of used tax-relief forms (AE Form 215-6B) to the TRO. Failure to return unused

tax-relief forms that later result in unauthorized use will subject the designated purchasing agent

(customer) to possible prosecution by U.S. and German authorities.

l. On use or expiration of purchase order documents, the U.S. Forces member must turn in these

documents to any TRO (need not be the issuing TRO). The receiving TRO will clear the customer’s

record for the specific purchase order returned and mail the purchase order documents to the issuing

TRO for final processing.

45. UNPRICED PURCHASE ORDERS

German Government authorities have authorized the IMCOM-Europe CMWRF and USAFE Services

Fund to designate individual U.S. Forces members as agents to make tax-exempt purchases on behalf of

the U.S. Forces at cash registers. Unpriced purchase orders may be used at the individual’s discretion for

invoices not to exceed €2,499.99 (excluding tax). Using unpriced purchase orders for amounts

exceeding €2,499.99 is a violation of U.S. and German policy (para 12) and may result in loss of

privileges and tax liabilities for the entire purchase (and other punishment or fines). Simplified tax-relief

policy and procedures for unpriced purchase orders are as follows:

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

a. An individual or Family is authorized to have a combined maximum of 10 unpriced purchase

orders (AE Form 215-6B and Abwicklungsscheine) at any one time (para 55) for simplified tax-relief

purchases. Each form issued to eligible U.S. Forces members is considered an outstanding purchase

order. A new form may be issued for each form returned to the TRO after use.

b. Simplified tax-exempt purchases are limited to transactions of up to €2,499.99.

c. Customers may not use two or more unpriced purchase orders to purchase goods or services

totaling more than €2,499.99. Priced purchase orders must be used for any amount totaling €2,500 or

more (para 46).

d. Splitting invoices totaling €2,500 or more into two invoices to circumvent priced purchase-order

procedures is prohibited and will be treated as a violation (para 12).

e. Unpriced purchase orders are valid for up to 2 years after the date of issue and may be used only if

the purchase date falls between the issue and expiration dates of the form.

46. PRICED PURCHASE ORDERS

a. For intended purchases with a cost of €2,500 or more, members of the U.S. Forces must use priced

purchase orders. Using unpriced purchase orders for such purchases is prohibited (paras 12 and 30). No

more than one priced purchase order may be outstanding or issued at any one time per U.S. Forces

member or Family. Priced purchase orders are valid for 90 days. A planned purchase must take place

between the issue and expiration dates of the priced purchase order.

b. Garrison or base assistant fund managers are authorized to open the appropriate dollar and euro

bank accounts with military community banks to administer TRO customer services (for example,

check-printing). The procedures for purchases of €2,500 or more are as follows:

(1) U.S. Forces members must first obtain a cost estimate (Kostenvoranschlag), an offer

(Angebot), or a proforma invoice (Proforma-Rechnung) from the merchant made out to the CMWRF or

USAFE Services Fund for the particular service or item (para 48). Under no circumstances may a priced

purchase order be issued if an order has already been placed (for example, bill of sale, contract, order

confirmation) with a vendor by a U.S. Forces member or if an invoice has already been issued. This

would constitute an after-the-fact transaction (para 14).

(2) The cost estimate, offer, or proforma invoice must include the following as a minimum:

(a) The vendor’s name and address.

(b) The date that the offer was made.

Forces member.

(d) An itemized and accurate description of the intended purchase.

(e) The net price (excluding tax).

(f) For vehicle purchases, the vehicle make, model, and model year.

(g) For firearms purchases, the firearm make and model.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

NOTE: The serial number or VIN may be entered when the transaction is completed (when the

customer returns the white copy of the order form), since sometimes these numbers are not known until

the product is delivered. Customers must provide this information when returning the white copy of the

order form to the TRO.

(3) U.S. Forces members must present the cost estimate, offer, or proforma invoice from the

vendor along with the full payment amount (in the form of a cashier’s check, cash, or a loan approval

document in conjunction with a letter of assignment) for the intended purchase to the TRO for

processing.

(4) The following are accepted means of payment for the full purchase amount:

(a) Cash (only if the VAT office offers check-printing capability).

(b) Cashier’s (bank) checks made out to the CMWRF or USAFE Services Fund.

customer.

(d) Cashier’s (bank) checks made out to the CMWRF or USAFE Services Fund and the

vendor.

(5) Personal checks or Verrechnungsschecks are not authorized, because they are not guaranteed

payment instruments.

NOTE: Paragraph 49 provides additional details regarding payments for products or services to be

purchased.

(6) U.S. Forces members are not authorized to pay vendors directly (for example, by bank

transfer, credit card, personal check) for the full or partial purchase amount. The TRO must effect

payment to the vendor.

(7) The TRO will verify the eligibility of the U.S. Forces member, ensure the intended purchase

is authorized tax relief, and ensure that the vendor documentation is properly completed. If the TRO is

not able to determine if a transaction qualifies for tax relief, the proponent of the publication will be

consulted (para 15b).

(8) The TRO will prepare the priced purchase order, the German Abwicklungsschein, and the

check for the vendor. To do this, the TRO will—

(a) Enter the appropriate customer, vendor, and product or service information into the

iTRAAC system and print one AE Form 215-6B and one Abwicklungsschein.

(b) Enter the method of payment and check number if payment is made by check.

Authenticate, sign, and date the Abwicklungsschein (to designate the receipt of goods or services).

the CMWRF or USAFE Services Fund account and issue a VAT check payable to the vendor.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(d) Keep a copy of the cost proposal, AE Form 215-6B, the Abwicklungsschein, and the check

(front and back).

(e) Collect the appropriate service charge from the customer in exchange for the tax-relief

documents.

(9) Customers will deliver the tax-relief documents to the vendor and ensure the purchase order

and Abwicklungsschein are properly completed (app D).

(10) After the transaction is completed, the customer will return the white copy of the purchase

order to the TRO. The TRO will file it with copies of the customer application (AE Form 215-6A), cost

estimate, special offer or invoice, and a copy of the check ((8)(d) above).

c. Duties must be appropriately separated to prevent an employee from preparing, authorizing, and

signing checks for payments to vendors. FMWR directors will ensure these functions are performed by

at least two different employees.

d. TROs will work with the servicing FMWR director to develop a standing operating procedure for

the accountability and control of cash, deposits, checks, daily activity reports, AE Form 215-6B, and

Abwicklungsscheine.

47. AUTHENTICATION

TROs will authenticate all unpriced purchase orders, priced purchase orders, and German

Abwicklungsscheine with a “U.S. Forces Official” embossing stamp at the time of the transaction with

the tax-relief customer. The standard “U.S. Forces Official” stamp, coordinated with the German

Government, is shown in figure 11. The name of the community appears beneath the word OFFICIAL

on the stamp. TROs must replace the embossing seal and rubber stamp if they become illegible or

otherwise worn.

Figure 11. Official Embossing Stamp

48. MERCHANT COST ESTIMATES, SPECIAL OFFERS, AND INVOICES

All cost estimates (Kostenvoranschlag), offers (Angebot), proforma invoices (Proforma-Rechnung), and

invoices (Rechnung) may be made in euro (€) or U.S. dollar (U.S. $) currency and must be addressed as

shown in figure 12.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

CMWRF (garrison name) (for example, Heidelberg)

USAFE Services Fund (base location) (for example, Ramstein)

Name and address of the Servicemember (for example, John Smith)

5602 Liberty Drive, PHV Housing

69000 Heidelberg

Figure 12. Sample Address to Use for Cost Estimates, Offers, and Invoices

49. METHODS OF PAYMENT

a. Customers may pay for TRO service charges using cash, checks, or credit cards (except to

purchase priced purchase orders (paras 46b(4) and c below). TROs will charge customers for dishonored

personal checks according to CMWRF or USAFE Services Fund directives. Customers who fail to pay

applicable charges for dishonored personal checks will be denied further tax relief until the personal

liability is resolved. Customer reimbursement will cover all Fund costs incurred. Similar charges will be

applied to individuals for dishonored personal checks written to German vendors if the vendor demands

payment for VAT transactions from the CMWRF or USAFE Services Fund or requests assistance to

collect payment.

b. Customers may pay vendors directly for products and services costing up to €2,499.99 using any

payment means acceptable to the vendor (for example, cash, credit card, check, bank transfer) (para

44b).

c. Customers are not authorized to pay vendors directly for products or services costing €2,500 or

more. These payments must be made cashless by the TRO to the vendor (para 44c). Payment will be

effected as follows:

(1) Check. Only certified bank checks payable in U.S. dollars or euros will be accepted for

priced purchase orders. Checks must be drawn from military or commercial banking institutions

(German or U.S.). TROs will either endorse the bank check to the vendor or issue a new CMWRF or

USAFE Services Fund check payable to the vendor. Checks must be made payable to either of the

following:

(a) IMCOM-Europe CMWRF or USAFE Services Fund (as applicable).

(b) IMCOM-Europe CMWRF or USAFE Services Fund (as applicable) and the customer.

(2) Cash (Dollar or Euro). TROs with check-writing capabilities will issue a CMWRF or

USAFE Services Fund check to the customer payable to the vendor after receiving cash or a cashier’s

check from the customer. TROs without check-writing capabilities will refer the customer to banking

institutions to obtain a certified bank check ((1) above).

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(3) Credit Card. The use of customer credit cards is subject to the following conditions:

(a) Local policy allows TROs to process customer credit cards for purchases other than TRO

service fees.

(b) When the TRO accepts customer credit-card payment for purchases and issues a CMWRF

or USAFE Services Fund check payable to the vendor, the TRO may add a fee of up to 3.5 percent of

the net amount of the purchase to cover bona fide administrative costs for the credit-card transaction.

plans.

d. Customers may finance a tax-relief purchase of any amount or participate in installment plans

using only the following procedures:

(1) The financing source (for example, bank, car dealer) must issue a check for the full purchase

amount (excluding VAT) made payable to the CMWRF or USAFE Services Fund and the customer.

(2) The TRO will endorse the check back to the vendor or issue a CMWRF or USAFE Services

Fund check made payable to the vendor.

e. Financing companies and institutions may not normally issue payment directly to vendors for tax-

relief purchases. If they do, the vendor must make the funds available to the TRO for processing and

returning to the vendor. The TRO is required by law to pay the vendor for the customer.

NOTE: If the appropriate assignment forms (figs 6 and 7) are used, properly completed, and submitted

with a cost estimate, the financing source may pay the vendor directly for the product or service without

routing the funds through the TRO.

50. TAX-RELIEF RECORDS

Army TRO records will be managed according to AR 25-400-2 and filed under file number 215-5c. Air

Force TROs will maintain and dispose of records according to AFM 33-363. Hard-copy tax-relief

records will be kept for at least 5 years. Electronic tax-relief records (iTRAAC database) will be kept for

at least 10 years.

51. APPOINTMENT

FMWR directors and chiefs of USAFE Services will appoint TRO employees in writing to authorize

them to approve tax-relief forms. Copies of appointments must be kept in the policy and precedence file

and made available to IMCOM-Europe, USAFE, military, and German auditor officials for review on

request. Figure 13 shows the format.

52. EMPLOYEE ADMINISTRATION AND BONDING

a. TRO employees will be assigned to CMWRF or USAFE Services Fund financial-management

activities of the community.

b. Army TRO employees who collect funds must be bonded according to AR 215-1, paragraph 14-5.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

OFFICE SYMBOL Date

MEMORANDUM FOR RECORD

SUBJECT: Delegation of Authority

1. Effective (date) , (name) is authorized in accordance

with AE Regulation 215-6/USAFE Instruction 34-102 to sign and approve the following documents for

the garrison:

a. Unpriced purchase orders (AE Form 215-6B).

b. Priced purchase orders (AE Form 215-6B).

c. German tax-relief documents (Abwicklungsscheine).

d. (List any other specific documents the designee is authorized to sign).

2. This order revokes the previous authorization for (name) issued on

(date) .

3. Signature authority is effective until (date) or until revoked.

Signature block of

Director, FMWR, or

Chief, USAFE Services

Figure 13. Delegation of Authority

53. AUDITS

a. TROs are subject to periodic audits by program management, internal-management control,

military law-enforcement, and German tax-investigation personnel (German Steuerfahndung and NATO

Prüfgruppe).

(1) TRO personnel must be thorough when issuing and receiving tax-relief documents. TRO

records (electronic and paper) must be made available for review by military and German law-

enforcement personnel, and by program management during official audits. TROs will obtain a written

receipt for all documents provided to auditors or law-enforcement officials. The HNLFOA (IMEU-HG)

tax-relief program management must be informed immediately (DSN 370-7503, fax 370-3276) about

any request by German tax-investigation authorities for audits and unannounced search and seizure

actions.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(2) German tax-investigation authorities and military law-enforcement personnel may take

appropriate action if an administrative irregularity is found during an audit. Findings of irregularities

will be reported by the TRO to the HNLFOA (IMEU-HG) tax-relief program management, and the

Customs Executive Agency (ECJ1-CEA), HQ USAREUR, Unit 29931, Box 153, APO AE 09086-0153.

(3) Tax-relief documents will be stored, maintained, and accounted for according to paragraph

50.

b. Various transaction reports generated by the iTRAAC system may be made available to TROs,

program management, internal and management control, military law-enforcement personnel, and

German tax-investigation personnel (German Steuerfahndung and NATO Prüfgruppe) for the purpose

of detecting irregularities.

54. MINIMUM PURCHASES

There is no set minimum purchase amount to qualify for tax relief. Vendors, however, may require a

minimum purchase amount or charge a service fee for their participation in the U.S. Forces tax-relief

program. Since one VAT-relief form costs $4, it may not be practical to use VAT-relief forms for

purchases of less than €50.

55. SERVICE CHARGES

a. Tax relief will be provided to authorized customers on a fee basis to cover program operating and

administrative costs and to pay for program equipment (for example, copiers, fax machines, telephones).

b. TROs will post tax-relief service charges as shown in tables 1 and 2 in customer-service areas.

Table 1

Cost for Unpriced

Purchase Orders

Number of

Forms

Cost

1 $4

2 $8

3 $12

4 $16

5 $20

6 $22

7 $24

8 $26

9 $28

10 $30

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

Table 2

Charges for Other Tax-Relief Services

NF-2 (priced purchase orders of €2,500 or

more)

NF-2 (includes registration, customs, and title

assistance)

$15

Replacement of valid forms (NF-1 or NF-2) $2

Replacement of expired forms (within 30 days) $2

Other authorized reprints of issued forms $2

Replacement of expired forms (more than 30

days)

Full Price

UTAP enrollment fee $77

NOTE: Regional contracting offices (NAF and APF) are responsible for issuing or making available

Abwicklungsscheine and for issuing guidance to agencies or NAF and APF activities for mission

purchases and use in conjunction with the official Government purchase card, blanket purchase

agreements, or contracts.

56. “HOLD-HARMLESS” CLAUSE

Customers must register with TROs to become eligible for tax-relief services from the U.S. Forces.

Registration includes completing a registration form (AE Form 215-6A) with a “hold-harmless” clause

as a requirement to qualify for tax relief. The hold-harmless clause in figure 14 is on the customer

registration form.

The undersigned acknowledges responsibility for the cost of any goods or services purchased with tax-

relief documents obtained from the U.S. Forces CMWRF/Services Fund and agrees to hold harmless the

U.S. Government and the CMWRF/Services Fund from any suit, liability, claim, action, or loss as a

result of the purchase of such goods or services. The undersigned further understands and agrees to

advise the CMWRF/Services Fund immediately if any part of the transaction cannot be completed and

also agrees to return the white copy of AE Form 215-6B to a tax-relief office when the tax-exempt

transaction has been completed. The undersigned further understands and agrees to safeguard all tax-

relief documents, preclude unauthorized use by non-ID-card personnel, return unused documents to tax-

relief offices before departing the command, and not exceed the €2,499.99 limit on unpriced purchases.

Figure 14. Hold-Harmless Clause

57. INQUIRES

a. Questions about eligibility, transaction validity, and how or where specific individuals or groups

should process tax relief should be addressed through the local chain of command. If a local

determination cannot be obtained, the question or problem should be forwarded through command

channels to the proponent of this publication (IMCOM-Europe (IMEU-ZA), Unit 29055, APO AE

09081-9055).

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

b. Requests for assistance must include the following:

(1) A copy of the cost estimate, invoice, bill, or statement that includes the vendor’s name and

address, an itemized description of the goods or services, and the related amount.

(2) A brief statement from the person applying for the tax relief explaining the purpose or

intended use of the goods or services to be purchased.

(3) An application for tax relief.

(4) Any other details or information relating to the proposed transaction that may be of

importance.

58. PERSONALLY IDENTIFIABLE INFORMATION

All personnel handling personally identifiable information will take appropriate measures to prevent

disclosure of such information to unauthorized individuals or organizations. This information includes

but is not limited to tax-relief forms, social security numbers, names, addresses, telephone numbers,

e-mail addresses, types of purchases, purchase behavior or patterns, the structure of the iTRAAC

database, computer names, and IP addresses. Garrison, base, and installation commanders or their

delegates will ensure compliance.

59. INTERNAL CONTROLS

Internal controls are a vital part of the tax-relief program. Such controls will prevent abuse and ensure

compliance with program provisions and guidance from the German Federal Ministry of Finance.

Garrison, base, and installation commanders or their delegates will ensure the internal-control checklist

is reviewed and completed at least annually. The completed checklist must be provided to the HNLFOA

(IMEU-HG) after completion. Garrison, base, and installation commanders or their delegates will ensure

that any detected deficiencies are appropriately addressed and corrected in a timely manner. The

internal-control checklist is an automated document in Excel format and may be downloaded from the

iTRAAC website at https://public.euromwr.army.mil/itraac/downloads.htm.

60. CUSTOMER AND VENDOR INFORMATION

TROs will provide only handouts and other informational documents approved by the proponent office

(app D, paras D-3 and D-4) to customers and vendors.

SECTION IV

TAX-RELIEF PROGRAM FOR TOURISTS

61. GENERAL

U.S. tourists and military personnel and their Family members stationed in the continental United States

or other duty locations outside of Europe and North Africa who are on leave in Europe are eligible for

tax relief under the EU Tourist Tax Refund Program. Information about the EU Tourist Tax Refund

Program can be obtained from Tourist Tax Refund Program offices at airports and other points of entry

and exit in European countries. U.S. Forces personnel and their dependent Family members stationed in

Germany or on authorized leave from a duty station in Europe or North Africa cannot receive tax relief

under this tourist program since they have status under international agreements and fall under the U.S.

Forces Tax-Relief Program.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

62. REFUND PROCEDURES

a. After shopping in European stores, visiting tourists should inquire at customer-service counters

about the EU Tourist Tax Refund Program. If the store participates in the program, the tourist may

request a refund check and a refund envelope. The original copy of the bill and the cash receipt must be

attached to the refund check.

b. At international borders, tourists should present their purchased items to customs officials. The

customs officials will stamp the refund check obtained while purchasing the item with an official

customs stamp. A refund is not possible without this stamp or a consular confirmation. Individuals

leaving Germany through a different EU country should request an export (customs) stamp at the last

point of departure from the EU.

c. Tourists should present their customs-stamped refund check at one of the refund desks located at

airports (generally after passport control in the duty-free zone), at the outer borders of the EU, on ferries,

and at railway stations.

d. In exceptional cases, tourists may obtain a confirmation of export from a German consulate in

their home country.

e. Tourists who prefer to receive a refund by mail may request a credit-card or bank-check refund by

sending the stamped refund check to the address listed on the check.

f. USFC-E personnel and German customs personnel in Germany at border-crossing points between

EU countries do not stamp refund paperwork.

63. ADDITIONAL INFORMATION

Tourists visiting Germany or other EU countries may acquire additional information on tourist tax-relief

procedures by inquiring at—

a. Stores where they are shopping to find out the store’s particular tourist tax-free procedures and to

obtain appropriate forms for tourist refunds.

b. Local German customs offices (Zollamt).

c. Various refund agencies (for example, Global Refund Deutschland (telephone (0211) 616801-0,

fax (0211) 616801-38), Global Refund Austria, Global Refund, Italy).

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

APPENDIX A

REFERENCES

SECTION I

PUBLICATIONS

Value Added Tax/Turnover Tax Relief Under Article 67, paragraph 3, of the Supplementary Agreement

to the NATO Status of Forces Agreement (SA NATO SOFA), 22 December 2004 (IV A 6 - S 7492 -

13/04)/Umsatzsteuervergünstigungen auf Grund Art. 67 Abs. 3 des Zusatzabkommens zum NATO-

Truppenstatut (NATO-ZAbk), 22. Dezember 2004 (IV A 6 - S 7492 - 13/04))

Council Directive 2006/112/EC, Articles 143 and 151

(http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:347:0001:01:EN:HTML)

SA NATO SOFA, Article 67, Tax Treatment of a Force and of a Civilian Component

SA NATO SOFA, Article 71, Treatment of Non-German Non-Commercial Organizations

SA NATO SOFA, Article 72, Treatment of Non-German Non-Commercial Enterprise

SA NATO SOFA, Article 73, Treatment of Technical Experts

USEUCOM Directive 45-8, Foreign Tax Relief Program

AR 11-2, Management Control

AR 25-1, Army Information Management and Information Technology

AR 25-400-2, The Army Records Information Management System (ARIMS)

AR 215-1, Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund

Instrumentalities

AR 600-8-14/AFI 36-3026(I), Identification Cards for Members of the Uniformed Services, Their

Family Members, and Other Eligible Personnel

AFI 33-360, Publications and Forms Management

AFI 34-202, Protecting Nonappropriated Fund Assets

AFM 33-363, Management of Records

AFPD 34-1, Air Force Services Combat Support Programs

AE Regulation 190-6/CNE-C6F Instruction 5300.15P/USAFE Instruction 31-205, Registration and

Control of Privately Owned Firearms and Other Weapons in Germany

AE Regulation 550-175/USNAVEUR Instruction 5840.1E/USAFE Instruction 51-702, U.S. Forces

Customs Controls in Germany

AE Regulation 600-700, Identification Cards and Individual Logistic Support

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

SECTION II

FORMS

DD Form 1173, United States Uniformed Services Identification and Privilege Card (Dependent)

DD Form 2764 United States DOD/Uniformed Services Civilian Geneva Conventions Identification

Card

DD Form 2765 Department of Defense/Uniformed Services Identification and Privilege Card

DA Form 2028, Recommended Changes to Publications and Blank Forms

AE Form 215-6A, Individual Registration and Application for Tax-Relief Services in Germany

AE Form 215-6B, U.S. Forces Order Form for German Value-Added Tax-Free Merchandise and

Services/Bestellung für Mehrwertsteuer befreite Deutsche Waren/Dienstleistungen

AE Form 550-175A, Application for Import/Export Certificate/Purchase Permit

AE Form 550-175B, Permit to Transfer/Veräußerungsgenehmigung

AE Form 600-700A, Army in Europe Privilege and Identification Card

German tax-relief document (Abwicklungsschein)

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

APPENDIX B

UNITED STATES FORCES CUSTOMS FIELD OFFICES

Ansbach

Ansbach Field Office

United States Forces Customs - Europe

Barton Barracks, building 5251

Unit 28614

APO AE 09177-8614

Mannheim

Mannheim Field Office

United States Forces Customs - Europe

Sullivan Barracks, building 255

Unit 29929

APO AE 09086-9929

Bamberg

Bamberg Field Office

United States Forces Customs - Europe

Warner Kaserne, building 7011

Unit 27535

APO AE 09139-7535

Ramstein

Ramstein Field Office

United States Forces Customs - Europe

Kaiserstraße 36-52/Einsiedlerhof 86

67877 Ramstein-Miesenbach

Baumholder

Baumholder Field Office

United States Forces Customs - Europe

Smith Barracks, building 8724

Unit 23746

APO AE 09034-3746

Ramstein

Air Terminal

Ramstein Field Office

United States Forces Customs - Europe

Ramstein Air Force Base

Building 3333

APO AE 09057-7420

Garmisch

Garmisch Field Office

United States Forces Customs - Europe

Artillery Kaserne, MP Station

Unit 24515

APO AE 09053-4515

Schweinfurt

Schweinfurt Field Office

United States Forces Customs - Europe

Conn Barracks, building 2

CMR 457

APO AE 09033

Geilenkirchen

Geilenkirchen Field Office

United States Forces Customs - Europe

NATO Air Base, building 87

APO AE 09104-3285

Spangdahlem

Spangdahlem Field Office

United States Forces Customs - Europe

Spangdahlem Air Base

Building 128, room 207a

APO AE 09126-3720

Grafenwöhr

Grafenwöhr Field Office

United States Forces Customs - Europe

Building 244, room 240

Unit 28130

APO AE 09114-8130

Stuttgart

Stuttgart Field Office

United States Forces Customs - Europe

Panzer Kaserne (Böblingen)

Building 2913

CMR 423

APO AE 09131

Heidelberg

Heidelberg Field Office

United States Forces Customs - Europe

Shopping Center, building 3850

Unit 29929

APO AE 09086-9929

Vilseck

Vilseck Field Office

United States Forces Customs - Europe

Rose Barracks, building 700

Unit 28038

APO AE 09112-8038

Hohenfels

Hohenfels Field Office

United States Forces Customs - Europe

Training Area, building 10

Unit 28216

APO AE 09173-8216

Wiesbaden

Wiesbaden Field Office

United States Forces Customs - Europe

Air Base, building 1038

Unit 29623

APO AE 09096-9623

Kaiserslautern

Kaiserslautern Field Office

United States Forces Customs - Europe

Training Area, building 10

Unit 23152

APO AE 09227-3152

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

APPENDIX C

UTILITY-TAX AVOIDANCE PROGRAM

C-1. GENERAL

a. Several military communities in the Army in Europe and USAFE have tax-relief offices (TROs)

that provide value-added tax (VAT) relief on utilities to active-duty military and authorized civilian

members of the U.S. armed forces who live in private rentals.

b. The procedures in this appendix will be adhered to in Germany and the Netherlands for utilities

tax relief. Utilities tax relief in the Netherlands also requires coordination with the Northern Law Center,

especially for the adaptation of agreement with the utility vendor. That document must be in compliance

with the written guidance of each host nation.

C-2. PROGRAM PROVISIONS

a. The Utility-Tax Avoidance Program (UTAP) provides an opportunity to obtain tax relief on

individual utility bills. VAT rates as currently set by the German Government for various utilities are as

follows (rates may differ in the Netherlands):

Electricity 19 percent

Natural Gas 19 percent

Water 7 percent

b. Electricity (Strom) tax and natural gas tax (tax rates between 8 and 12 percent depending on the

price per unit) can be avoided by joining UTAP.

c. The delivery of tax-free utilities in Germany and the Netherlands can be arranged by an IMCOM-

Europe Family Morale, Welfare, and Recreation (FMWR) or USAFE Services office subject to the

following conditions:

(1) The utility provider is willing to enter into a delivery agreement with the local TRO.

(2) Utilities are delivered and billed to authorized members of the U.S. Forces. Tax exemption is

not authorized if the bill is made out to a person who does not have privileges (for example, a German or

Dutch landlord).

(3) U.S. Forces members do not order utilities on their own without the participation of the tax-

relief and UTAP office. The use of individual tax-relief VAT-relief forms is prohibited.

(4) Billing adjustments and credits are made no later than the end of the billing year.

NOTE: Security deposits previously made by members of the U.S. Forces to utility companies will be

refunded no later than the end of the current billing year. Newly arriving personnel are not required to

pay a deposit if they enroll in the UTAP.

d. Customers must establish automatic utility-bill payments through the community bank, a German

or Dutch bank, or a credit union. The banking institution will provide an eight-digit bank code to avoid

late transfers.

e. Most utility companies will determine an estimated (or prorated) monthly payment amount

(Abschlag in Germany) for a dwelling.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

f. At the end of each annual billing period, utility companies will inform users whether they

consumed more or less than the estimated consumption amount. If they have consumed more, an

additional payment will be required and added to the next bill. If they have consumed less, they will

receive a credit against the next billing period. A reconciliation will also be made when services are

terminated.

g. Not later than 4 weeks before vacating privately rented housing, the customer must notify the

TRO and the utility company to make an appointment for conducting a final meter reading. Failure to do

so may result in fines and penalties being levied against the customer by the utility company, TRO, or

both. Customers who change residences or utility providers must inform the TRO to receive continued

tax-free support for utilities. Customers who do not provide this information to the TRO will not receive

tax exemption.

h. An enrollment fee of $77 will be charged to cover administrative costs. This fee covers the entire

duration of service during an assignment or tour with the same German or Dutch address. This fee is due

at each VAT office where U.S. Forces members request UTAP service and when the address of the U.S.

Forces member changes (for example, the member moves from one dwelling to another). Military

members and DOD employees should include this fee as a part of their housing and move-in expenses

on appropriate claims and reimbursement forms.

C-3. REGISTRATION REQUIREMENTS

To be eligible for the UTAP, the following must be presented to the TRO:

a. Active duty or DOD civilian ID card.

b. Official orders (active duty only).

c. Signed rental agreement from the housing referral office or landlord, or proof of home ownership.

d. Utility company billing information for each utility company used by the Servicemember.

e. A $77 registration fee. This may be paid by cash, check, money order, credit card, or travelers

check.

f. Spouse’s name and social security number (if applicable).

g. UTAP registration form filled out by the customer.

C-4. UTAP REQUESTS AND CONTRACTS

a. To participate in the UTAP, personnel should request utility-tax relief. Figure C-1 is a sample

request. Local TROs will provide copies of these requests and information on where to send them.

b. When a request is approved, the TRO will coordinate with participating utility companies to

provide tax-free utilities. Figures C-2 and C-3 are standard UTAP contracts to be entered into by TROs

with utility providers.

c. TROs will help customers by answering utility-related questions, translating documents,

determining and explaining bill rates, and handling other utility-related problems.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

ORGANIZATIONAL LETTERHEAD

OFFICE SYMBOL date

MEMORANDUM FOR Tax-Relief Office (name and address)

SUBJECT: Request for Utility-Tax Relief

1. I request that the Community Morale, Welfare, and Recreation Fund (CMWRF) or USAFE Services Fund

enroll me in the Utility-Tax Avoidance Program (UTAP).

a. I agree to pay a fee of $77 to the CMWRF or USAFE Services Fund to cover administrative costs for

enrolling in the UTAP.

b. I understand that the CMWRF or USAFE Services Fund will arrange with the servicing utility

company to bill me without taxes.

c. I understand that the CMWRF or USAFE Services Fund is acting as my agent and is not responsible

for paying my bills. I further understand that I am responsible for such bills and agree to make timely

payments to the utility company in accordance with its invoicing policy and FMWR SOP 13-98.

d. I understand that I will be held liable for payment of penalty charges or administrative costs to the

utility company caused by late payments. In the event of my indebtedness, I voluntarily consent to collection

from my basic pay and entitlements any amount owned to the utility company or the CMWRF or USAFE

Services Fund for enrolling in this program.

e. I certify that I am not currently indebted to any utility company or any other agency providing the

services for which I seek tax relief. I also certify the tax-free delivery of services is for my or my Family’s

use and that such delivery will not benefit any other individual or business. Tax relief on utilities is subject to

inspection by U.S. and host-nation tax and customs officials.

f. I understand that it is my responsibility to notify the CMWRF or USAFE Services Fund (in other

words, the tax-relief office) at least 4 weeks before vacating my privately rented quarters.

2. Data required by the Privacy Act of 1974 (5 USC 5522):

a. Authority: 10 USC 3012; Supplementary Agreement to the NATO SOFA, Article 67, paragraph

3a(a)(I); and AE Regulation 215-6/USAFE Instruction 34-102.

b. Principal Purposes: For the fund manager to verify eligibility of the applicant, obtain requested tax

relief, and to provide utility company with necessary information about a new customer.

c. Routine Uses: To provide information needed to process documents for tax relief on utility bills.

d. Mandatory or Voluntary Disclosure and Effect of Not Providing Information: Disclosure of

information is voluntary. Tax relief, however, cannot be provided without the requested information.

FOR OFFICIAL USE ONLY

Figure C-1. Sample UTAP Request

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

3. The following personal data is provided in accordance with paragraph 2:

PLEASE PRINT ALL INFORMATION CLEARLY

Sponsor’s Name ___________________________________________

Last, First, MI

SSN ______-____-________ Grade ___________

Spouse’s Name ____________________________________________

Last, First, MI

SSN ______-____-________ Grade ___________

SPONSOR’S INFORMATION

Branch of Service ______________ DEROS ______________

Retired military Y N (circle one) If yes, branch of Service ______________

Unit/organization _______________________________________________

Mailing address ___________________________________

___________________________________

Duty telephone ________________ Alternate ________________

Home telephone ________________ Cell phone ________________

Home address ___________________________________

Name

___________________________________

Street and house number

___________________________________

Postal code and town

BANK INFORMATION TO ESTABLISH AUTOMATIC BILL PAYMENT

____________________ ____________________ ____________________

Bank BLZ/routing no. Konto/account no.

________________ ____________________ ________________

Effective date Signature Today’s date

________________________

Signature of applicant

________________________

Date

FOR OFFICIAL USE ONLY

Figure C-1. Sample UTAP Request—Continued

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

FOR CMWRF OR USAFE SERVICES FUND USE ONLY

Strom/Electric Co Customer No.

Zähler/Meter No. Stand/Reading

Gas/Gas Co Customer No.

Zähler/Meter No. Stand/Reading

Wasser/Water Co Customer No.

Zähler/Meter No. Stand/Reading

Other Co Customer No.

Zähler/Meter No. Stand/Reading

NOTE: For additional information or assistance, call your UTAP coordinator at

DSN _______________, civilian _______________; or

fax ________________, civilian _______________.

____________________________

Signature of TRO representative

FOR OFFICIAL USE ONLY

Figure C-1. Sample UTAP Request—Continued

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

STANDARD CONTRACT FOR TAX-FREE DELIVERY OF

UTILITIES TO MEMBERS OF THE U.S. FORCES

1. Reference. Letter, Federal Minister of Finance, of 22 December 2004, subject: Turnover Tax Relief

Pursuant to Article 67, Paragraph 3, Supplementary Agreement to the NATO Status of Forces

Agreement (NATO SOFA SA).

2. General.

a. This agreement is concluded in accordance with the authorization referenced above between the

IMCOM-Europe CMWRF Tax-Relief Office/USAG _______________ Tax-Relief Office and

__________________ (name of the utilities company) (hereafter referred to as the “Contractor”) for the

tax-free delivery of utilities and water to members of the U.S. Forces. The IMCOM-Europe CMWRF

Tax-Relief Office/USAG _______________ Tax-Relief Office (hereafter referred to as the

“Customer”), which is registered on the List of Official Procurement Agencies and Organizations of the

Foreign Armed Forces Entitled to Effect Purchases Subject to Tax Relief (Status: February 2008), will

be the exclusive contracting party to the Contractor.

b. In acknowledgement of the following:

● The Stromgrundversorgungsverordnung (StromGVV) (Ordinance Concerning the Basic Power

Supply) and the Niederspannungsanschlussverordnung (NAV) (Ordinance Concerning the Supply

of Low-Voltage Electrical Energy) for the supply of electrical energy from the low-voltage

network of the Contractor.

● The Gasgrundversorgungsverordnung (GasGVV) (Ordinance Concerning the Basic Gas

Supply) and the Niederdruckanschlussverordnung (NDAV) (Ordinance Concerning Low Pressure

Supply) for the supply of gas by the Contractor.

● The Verordnung über Allgemeine Bedingungen für die Versorgung mit Wasser (AVBWasserV)

(General Conditions for Water Supply) for the supply of water by the Contractor, and the

Verordnung über Allgemeine Bedingungen für die Versorgung mit Fernwärme

(AVBFernwärmeV) (General Conditions for the Supply of District Heat).

● The special conditions of the Contractor with respect to the above-mentioned regulations, which

were brought to the attention of the Customer.

● The Ökosteuer (so-called Environmental Tax).

● The applicable general tariffs and prices of the Contractor.

The Customer (being the party to this agreement) will—

(1) Procure utilities exempt from turnover tax, energy tax, and gas tax for military and civilian

members of the U.S. Forces and their dependents (hereafter referred to as “Users”). Users must be

registered with and administrated by the Customer pursuant to the IMCOM-Europe Utility-Tax

Avoidance Program and this agreement. Delivery of the utilities will be made directly to the User

residences to be specified.

Figure C-2. Sample Utility Contract (English)

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(2) Take over contracts already existing between the User and the Contractor. The Customer will

not be liable for claims against the User that arose before acceptance of the contract.

(3) Procure for the User utilities subject to turnover tax relief and deliverable to the User

residences to be specified, based on “special agreements on collective heating systems (gas) and heating

storage (electricity)” (Sondervereinbarungen Sammelheizungsanlage (Gas) und Speicherheizungsanlage

(Strom)) to be concluded in the future. The Customer will take over such Sondervereinbarungen

Sammelheizungsanlage (Gas) und Speicherheizungsanlage (Strom) already existing between the User

and the Contractor.

(4) Not be liable for claims against the User that arose before acceptance of the contract. The

invoice will be mailed directly to the User on behalf and by order of the Customer. Users will pay the

Contractor directly for the tax-free utilities supplied pursuant to this agreement on behalf and by order of

the Customer (that is, with the effect of discharging the Customer from any obligation). If Users do not

pay or do not pay in a timely manner, the Customer will pay partial and final invoices immediately

pursuant to the provisions established in paragraphs 3b and c.

c. The Contractor agrees to supply tax-free utilities (electricity, gas, water, district heat) to the

Customer authorized under this agreement pursuant to the terms of this contract, as long as this is

permitted by law or by the local authorities.

3. Terms and Conditions.

a. Initial Registration and Confirmation.

(1) Registration. Authorized U.S. Forces members not residing in U.S. housing areas will make

the necessary arrangements with the Customer for the delivery of utilities to the User’s residence.

(2) Confirmation.

(a) The Customer will confirm to the Contractor that the User wants to participate in the

IMCOM-Europe Utility-Tax Avoidance Program and that the User is a member of the U.S. Forces.

(b) The Customer will forward to the Contractor on a continuous basis a list of all authorized

Users, which will be updated no later than the 15th of each month and signed by a representative of the

Customer.

(3) (a) The Customer will not be charged by the Contractor for turnover tax or energy tax

pursuant to the Energy Tax Law or natural gas tax.

(b) Security deposits held by the Contractor at the time of the conclusion of this agreement

for Users authorized under this agreement will be refunded once all debts and obligations resulting from

the previous contract relationship with the User have been settled.

Figure C-2. Sample Utility Contract (English)—Continued

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

b. Payment of Utility Bills.

(1) The method of payment will be determined by the Contractor, who will inform the Customer

and the User of the billing procedure and method of payment.

(a) Partial and final invoices will be made out to the Customer and, on behalf and by order of

the Customer, mailed to the Users directly for payment. Invoices must include the Customer

identification in front of the User’s name.

(b) For suspense purposes, the Users will be identified with the letter “U” (USAREUR). On

preparation of the invoice, the Contractor will send to the Customer (IMCOM-Europe) a copy of the

invoice and a VAT-relief form (Abwicklungsschein) (three copies) for processing. The

Abwicklungsschein must be returned to the Contractor (three copies).

(2) The Customer will ensure that partial and final invoices are paid within the period of time

specified by the Contractor.

c. Late Payments.

(1) The Contractor will notify the Customer as soon as the User’s payment is overdue by

forwarding copies of the reminder and dunning notices. If the User fails to pay despite reminder and

dunning notices, the Contractor will issue a special payment request to the Customer 14 days after

sending the second dunning notice.

(2) The Customer will pay final and partial invoices within 14 days after receipt of a special

payment request from the Contractor. This request for payment will be forwarded to the Customer

exclusively.

d. Yearend Invoice.

(1) Yearend invoices will not include turnover tax, energy tax, or natural gas tax.

(2) The Customer will receive from the Contractor accounting documentation showing the

amounts charged for the energy supply.

(3) If the individual yearend invoice amount is higher or lower than the sum of the partial

payments received, the difference will be paid by the User immediately or set off with the next partial

payment. If the difference cannot be credited, the amount will be refunded.

(4) The Customer will ensure that the User notifies the Contractor as well as the Customer if the

User departs before the end of the respective invoicing period. The Contractor must be notified 2 weeks

before the user moves and will then issue the final invoice in accordance with standard Contractor

procedures.

Figure C-2. Sample Utility Contract (English)—Continued

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

4. Effectiveness/Amendments/Termination.

a. This agreement will take effect on signature by both parties.

b. The terms of this agreement may be changed by mutual consent of the Contractor and the

Customer on written request.

c. This agreement will remain in effect for an indefinite period subject to cancellation by both

parties 9 months before the end of the calendar year (or the Contractor’s fiscal year in case of

divergence).

d. The Customer will ensure that Users consent to their personal data being forwarded to and

processed by the Contractor.

____________________________ ____________________________

Official Official

(Utility Company) (IMCOM-Europe CMWRF/

USAFE Services)

___________________ ___________________

date date

Stamp Stamp

Figure C-2. Sample Utility Contract (English)—Continued

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

STANDARD VEREINBARUNG ÜBER DIE STEUER- UND ABGABENFREIE

ENERGIE- UND WASSERVERSORGUNG VON MITGLIEDERN DER US-STREITKRÄFTE

1. Bezug

Schreiben des Bundesministers der Finanzen vom 22. Dez. 2004, Betr.: Umsatzsteuervergünstigungen

gemäß Art. 67 Abs. 3 des Zusatzabkommens zum NATO-Truppenstatut (ZA NTS).

2. Allgemeines

a. Diese Vereinbarung wird gemäß der in vorstehendem Schreiben gegebenen Befugnis zwischen

IMCOM-Europe CMWRF Tax-Relief Office/USAG ___________________ Tax-Relief Office und

_______________________________ (Name des Versorgungsunternehmens) (im folgenden als

„Auftragnehmer” bezeichnet) über die steuer- und abgabenfreie Energie- und Wasserversorgung von

Mitgliedern der US-Streitkräfte abgeschlossen. Alleiniger Vertragspartner des Auftragnehmers wird

IMCOM-Europe CMWRF Tax-Relief Office/USAG ___________________ VAT Office (im folgenden

als „Kunde” bezeichnet), welches in die List of Official Procurement Agencies and Organizations of the

Foreign Armed Forces Entitled to Effect Purchases Subject to Tax Relief (Liste der amtlichen

Beschaffungsstellen und Organisationen der ausländischen Streitkräfte, die zur Erteilung von Aufträgen

auf Abgabenbegünstigte Leistungen berechtigt sind) (Stand Februar 2008) aufgenommen wurde.

b. Unter Anerkennung

● der Stromgrundversorgungsverordnung (StromGVV) und der

Niederspannungsanschlussverordnung (NAV) für die Versorgung mit Strom aus dem

Niederspannungsnetz der Auftragnehmer,

● der Gasgrundversorgungsverordnung (GasGVV) und der Niederdruckanschlussverordnung

(NDAV) für die Versorgung mit Gas durch den Auftragnehmer,

● der Verordnung über Allgemeine Bedingungen für die Versorgung mit Wasser (AVBWasserV)

für die Versorgung mit Wasser durch den Auftragnehmer sowie der Verordnung über Allgemeine

Bedingungen für die Versorgung mit Fernwärme (AVBFernwärmeV) für die Versorgung mit

Fernwärme durch den Auftragnehmer,

● sowie der dem Kunden mitgeteilten Besonderen Bedingungen des Auftragnehmers zu den

vorgenannten Vorschriften,

● der sogenannten Ökosteuer,

● als auch der Allgemeinen Tarife und Preise der Auftragnehmer

wird der Kunde (als Vertragspartner)

(1) für die anzugebenden Verbrauchsstellen der Nutzer umsatz-, strom- und gassteuerfreie

Versorgungsleistungen für solche militärische und zivile Angehörige der US-Streitkräfte und deren

Familien (im folgenden als „Nutzer” bezeichnet) beziehen, die nach dem IMCOM-Europe Utility-Tax

Avoidance Program und dieser Vereinbarung beim Kunden registriert sind und von diesem verwaltet

werden. Die Versorgungsleistungen werden an den von den Nutzern näher bezeichneten

Verbrauchsstellen erbracht.

Figure C-3. Sample Utility Contract (German)

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

(2) in bereits zwischen den Nutzern und dem Auftragnehmer bestehende Verträge eintreten. Für

Forderungen, die gegenüber dem Nutzer vor Vertragseintritt entstanden sind, haftet der Kunde nicht.

(3) für die anzugebenden Verbrauchsstellen der Nutzer umsatzsteuerfreie Versorgungsleistungen

für diese aufgrund noch abzuschließender Sondervereinbarungen Sammelheizungsanlage (Gas) und

Speicherheizungsanlage (Strom) beziehen. Der Kunde tritt in bereits zwischen Nutzern und

Auftragnehmer bestehende Sondervereinbarungen Sammelheizungsanlage (Gas) und

Speicherheizungsanlage (Strom) ein.

(4) für Forderungen, die gegenüber dem Nutzer vor Vertragseintritt entstanden sind, nicht

haften. Die Rechnung wird im Namen und im Auftrag des Kunden den Nutzern direkt zugesandt. Die

Nutzer zahlen die Kosten für die steuerfreien Versorgungsleistungen, die sie nach dieser Vereinbarung

erhalten, im Namen und im Auftrag des Kunden (d. h. mit befreiender Wirkung für den Kunden) direkt

an den Auftragnehmer. Falls der Nutzer nicht oder nicht rechtzeitig zahlt, ist der Abschlags- und/oder

Rechnungsbetrag nach Maßgabe der in nachstehendem Abs. 3b und c getroffenen Regelungen

unmittelbar durch den Kunden zu begleichen.

c. Der Auftragnehmer erklärt sich damit einverstanden, an den nach dieser Vereinbarung

berechtigten Kunden steuerfreie Versorgungsleistungen (Strom, Gas, Wasser und Fernwärme) gem.

dieses Vertrags zu erbringen, solange es gesetzlich oder behördlich zulässig ist.

3. Bestimmungen und Bedingungen

a. Erstregistrierung und Bestätigung

(1) Registrierung: Berechtigte Angehörige der US-Streitkräfte, die nicht in amerikanischen

Wohnsiedlungen leben, haben beim Kunden Versorgungsleistungen zu veranlassen.

(2) Bestätigung

(a) Der Kunde bestätigt dem Auftragnehmer, dass der Nutzer an dem IMCOM-Europe

Utility-Tax Avoidance Program teilnehmen will und er ein Mitglied der US-Streitkräfte ist.

(b) Der Auftragnehmer erhält vom Kunden kontinuierlich bis zum 15. eines jeden Monats

eine aktualisierte Aufstellung aller berechtigten Nutzer, die von einem Vertreter des Kunden

unterschrieben ist.

(3) (a) Umsatzsteuer, Stromsteuer nach dem Stromsteuergesetz sowie Erdgassteuer werden dem

Kunden vom Auftragnehmer nicht in Rechnung gestellt.

(b) Sicherheitsleistungen, die beim Abschluss dieser Vereinbarung von den aus dieser

Vereinbarung berechtigten Nutzern noch beim Auftragnehmer hinterlegt sind, werden nach Abwicklung

sämtlicher sich aus dem bisherigen Vertragsverhältnis mit dem Nutzer ergebender Ansprüche und

Verpflichtungen zurückerstattet.

Figure C-3. Sample Utility Contract (German)—Continued

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

b. Bezahlung der Rechnungen für Versorgungsleistungen

(1) Der Auftragnehmer bestimmt das Abrechnungsverfahren und teilt dem Kunden und dem

Nutzer Abrechnungs- und Zahlungsmodus mit.

(a) Abschlagsforderungen/Rechnungen werden auf den Kunden ausgestellt und dem Nutzer

im Namen und im Auftrag des Kunden zur Begleichung direkt zugesandt. Auf der Rechnung muss der

Kunde vor dem Namen des Nutzers aufgeführt sein.

(b) Die Nutzer werden mit dem Wiedervorlagekennzeichen U gekennzeichnet. Bei

Ausstellung der Rechnung wird eine Rechnungskopie erstellt, die dem Kunden (IMCOM-Europe) zur

weiteren Bearbeitung zusammen mit einem Abwicklungsschein in dreifacher Ausfertigung übersandt

wird. Der Kunde hat dem Auftragnehmer den Abwicklungsschein in dreifacher Ausfertigung

zurückzusenden.

(2) Der Kunde hat dafür zu sorgen, dass die Abschlagsforderungen/Rechnungen innerhalb der

vom Auftragnehmer festgesetzten Frist beglichen werden.

c. Zahlungsverzug

(1) Der Auftragnehmer benachrichtigt den Kunden, sobald der Nutzer mit seinen Zahlungen im

Rückstand ist. Dies erfolgt durch Übersendung von Kopien der Zahlungserinnerung und Mahnungen.

Zahlt der Nutzer trotz Zahlungserinnerung und Mahnungen nicht, ergeht 14 Tage nach Versendung der

2. Mahnung eine besondere Zahlungsaufforderung an den Kunden.

(2) Der Kunde bezahlt die Abschlagsforderung/Rechnung innerhalb von 14 Tagen nach Erhalt

einer besonderen Zahlungsaufforderung des Auftragnehmers. Diese Zahlungsaufforderung wird

ausschließlich dem Kunden zugesandt.

d. Jahresrechnung

(1) Die Jahresabrechnungen werden ohne Umsatz-, Strom- und Erdgassteuer erstellt.

(2) Der Kunde erhält vom Auftragnehmer einen Abrechnungsnachweis über die

Rechnungsbeträge für Energielieferungen.

(3) Ist der jeweilige Rechnungsbetrag höher als die Summe der vereinnahmten

Abschlagszahlungen, wird der Differenzbetrag vom Nutzer unverzüglich beglichen; ist der Betrag

niedriger, wird der Differenzbetrag mit der nächsten Abschlagszahlung verrechnet. Ist eine Verrechnung

nicht möglich, wird der Betrag erstattet.

(4) Der Kunde hat dafür Sorge zu tragen, dass der Nutzer bei Auszug vor dem Ende des

jeweiligen Abrechnungszeitraumes sowohl den Auftragnehmer als auch den Kunden benachrichtigt. Die

Benachrichtigung des Auftragnehmers hat 2 Wochen vor dem Auszug zu erfolgen. Der Auftragnehmer

erstellt daraufhin in üblicher Weise die Schlussrechnung.

Figure C-3. Sample Utility Contract (German)—Continued

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

4. Inkrafttreten/Änderung/Kündigung

a. Diese Vereinbarung tritt mit der Unterzeichnung durch die Vertragsparteien in Kraft.

b. Die Bestimmungen der Vereinbarung können auf schriftlichen Antrag einer der Vertragsparteien

in gegenseitigem Einvernehmen geändert werden.

c. Diese Vereinbarung ist unbefristet gültig und kann von beiden Vertragsparteien mit einer Frist

von 9 Monaten zum Ende des Kalenderjahres (bei Abweichung gegebenenfalls zum Ende des

Geschäftsjahres des Auftragnehmers) gekündigt werden.

d. Der Kunde sorgt dafür, dass sich die Nutzer mit der Weitergabe ihrer Daten an und der

Verarbeitung ihrer Daten durch den Auftragnehmer einverstanden erklären.

____________________________ ____________________________

Bevollmächtigter Bevollmächtigter

(Versorgungsunternehmen) (IMCOM-Europe CMWRF/

USAFE Services)

___________________ ___________________

Datum Datum

Stempel Stempel

Figure C-3. Sample Utility Contract (German)—Continued

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

APPENDIX D

INSTRUCTIONS FOR COMPLETING AE FORM 215-6B

D-1. TABLE D-1

Table D-1 provides instructions for completing AE Form 215-6B. All items to be completed by the tax-

relief office (TRO) will be typed or entered using the Internet Tax-Relief Automation Assistance Center

(iTRAAC) system, which provides automated printing. The glossary defines abbreviations used in the

table.

Table D-1

Instructions for Completing AE Form 215-6B

Block Instructions Who Completes

1 Enter the TRO designation and APO address as reported to the

German Government and listed in the BMF Protocol List. Enter the

civilian area code and telephone number of the TRO.

iTRAAC/TRO

2 Type the full name and title of the tax-relief official. The tax-relief

official will sign.

iTRAAC/TRO

3 Enter the TRO order number according to paragraph D-2, the issue

and expiration dates (no more than 2 years after the date of issue

for NF-1 or 90 days for NF-2 forms), and the official TRO seal

(and rubber stamp on the first copy).

iTRAAC/TRO

4 If box 4 is used (NF-1), box 5 will be crossed out. The TRO will

mark the box to authorize the agent (customer) to make purchases

of up to €2,499.99 (excluding VAT). The vendor will enter the

purchase price (minus VAT) when the purchase is made.

iTRAAC/TRO and

vendor or customer

5 If box 5 is used (NF-2), box 4 will be crossed out. The TRO will

mark the box to authorize the applicant to make purchases of

€2,500 or more (excluding VAT). The TRO will enter the purchase

price (minus VAT) based on the vendor cost estimate provided by

the customer.

iTRAAC/TRO

6 Type the full name of the sponsor. iTRAAC/TRO

7 The sponsor will sign this block when a purchase is made. Sponsor

8 Enter the date when the purchase is made. Sponsor

9 Type the full name of the Family member (if applicable) authorized

to use the form in place of the sponsor.

iTRAAC/TRO

10 The authorized Family member (block 9) will sign this block when

a purchase is made.

Family member

11 Enter the date when the purchase is made. Family member

12 If block 4 is used (NF-1), the vendor will enter a description of the

goods or services. If block 5 is used (NF-2), the TRO will enter a

description of the goods or services. This description may be in

German or English.

Vendor or

iTRAAC/TRO

13 The vendor will stamp this block, sign it, and enter the date of the

purchase.

Vendor

TROs may print additional information within the bottom margin. iTRAAC/TRO

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

D-2. ORDER NUMBERS

TROs will sequentially number each AE Form 215-6B, block 3, with a number showing the iTRAAC

program code, TRO city code, calendar year, and sequential number. For example, the order number

NF1-HD-09-00001 means the following:

iTRAAC program

code:

NF1 (for unpriced purchase orders of up to €2,499.99 (NF2 would be used

for priced purchase orders of €2,500 or more))

TRO city code: HD (for Heidelberg)

Calendar year: 09 (for 2009)

Sequential number: 0001 (indicates this is the first form issued in that year)

City and garrison codes are as follows:

Tax Office

City

Tax Office

Abbreviation

Tax Office

City

Tax Office

Abbreviation

Bamberg BA

Mannheim MA

Baumholder BR

Miesau MI

Dexheim DX

Oberammergau OB

Garmisch GA

Pulaski PU

Geilenkirchen GE

Ramstein RA

Grafenwöhr GR

Schinnen SN

Heidelberg HD

Schweinfurt SF

Hohenfels HO

Sembach SE

Illesheim IL

Spangdahlem SP

Kaiserslautern KL

Stuttgart ST

Katterbach KA

Vilseck VI

Landstuhl LU

Wiesbaden WI

D-3. VENDOR INFORMATION HANDOUT

The Vendor Information Handout is available in English and German as a PDF download from the

iTRAAC website (https://public.euromwr.army.mil/itraac/downloads.htm) and from the iTRAAC

software. This handout may be reproduced locally.

D-4. CUSTOMER INFORMATION HANDOUT

The Customer Information Handout is available as a PDF download from the iTRAAC website

(https://public.euromwr.army.mil/itraac/downloads.htm) and from the iTRAAC software. This handout

may be reproduced locally.

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

GLOSSARY

SECTION I

ABBREVIATIONS

AFI Air Force instruction

AFM Air Force manual

AFPD Air Force policy directive

APF appropriated fund

AR Army regulation

BA battle assembly

BLZ Bankleitzahl

BMF Bundesministerium der Finanzen

CATV cable television

CD compact disk

CG, USAREUR Commanding General, United States Army Europe

CMWRF Community Morale, Welfare, and Recreation Fund

CNE-C6F Commander, U.S. Naval Forces Europe/Commander, U.S. Sixth Fleet

COMUSAFE Commander, United States Air Forces in Europe

DEROS date eligible for return from overseas

DOD Department of Defense

EU European Union

FMWR Family and morale, welfare, and recreation

GEZ Gebühreneinzugszentrale

HNLFOA Host Nation Liaison Field Operating Activity, United States Army Installation

Management Command, Europe Region

HQ USAREUR Headquarters, United States Army Europe

ID identification

IMA individual mobilization augmentation

IMCOM-Europe United States Army Installation Management Command, Europe Region

IP Internet protocol

iTRAAC Internet Tax-Relief Automation Assistance Center

Kfz Kraftfahrzeug

MP military police

MwSt Mehrwertsteuer

NAF nonappropriated fund

NATO North Atlantic Treaty Organization

no. number

OJA Office of the Judge Advocate, Headquarters, United States Army Europe

SA NATO SOFA Supplementary Agreement to the North Atlantic Treaty Organization Status of

Forces Agreement

TDY temporary duty

TLA temporary lodging allowance

TRO tax-relief office

U.S. United States

USAFE United States Air Forces in Europe

USAG United States Army garrison

USAREUR United States Army Europe

USEUCOM United States European Command

USFC-E United States Forces Customs - Europe

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

USNAVEUR United States Naval Forces, Europe

UTAP Utility-Tax Avoidance Program

VAT value-added tax

VIN vehicle identification number

SECTION II

TERMS

dependent Family member

● The lawful spouse, legitimate unmarried children and stepchildren under age 21, and unmarried

illegitimate children and stepchildren under age 21 whose paternity has been judicially determined, or

who live with and receive more than 50 percent of their support from the sponsor.

● Parents, parents-in-law, adoptive parents, adoptive parents-in-law, and unmarried children over 21

years old who are mentally or physically incapacitated and whose incapacitation began before their 21st

birthday.

● Unmarried children age 21 or 22 whose sponsors are U.S. military members or DOD civilian

employees and who are attending an accredited institution of higher learning in a full-time status.

● Family members of DOD civilians, accredited contractors, and foreign military and civilian personnel

who reside in the same household as their sponsor unless the sponsor is required because of official duty

to reside in a separate household. Children must be unmarried and meet the age or student requirements

(or both) as indicated above.

NATO Prüfgruppe

German Tax Audit Group responsible for Baden-Württemberg, Bavaria, Hessen, and Rheinland-Pfalz.

proforma invoice

An invoice that commits a seller to sell goods or services to a buyer at a specified price and according to

specified terms.

SECTION III

GERMAN TERMS

Abwicklungsschein

German tax-relief document certifying value-added tax exempt delivery to and receipt by U.S. Forces

entities

Angebot

offer

Betriebsstättenfinanzamt

commercial finance office

Gebühreneinzugszentrale der öffentlich-rechtlichen Rundfunkanstalten in der Bundesrepublik

Deutschland

An agency collecting fees to finance public broadcasts (radio and public television).

AE Reg 215-6/USAFE Inst 34-102 ● 24 Nov 09

Kostenübernahmeerklärung

coverage statement

Kostenvoranschlag

cost estimate

Kraftfahrzeug (Kfz) Zulassung

German motor-vehicle registration

Makler Courtage

rental-agent fees (“finder’s” fees)

Mehrwertsteuer

value-added tax

Proforma-Rechnung

proforma invoice

Rechnung

invoice

Steuerfahndung

tax investigation

Truppenzollordnung

Forces’ Customs Ordnance

Wintergarten

sun room

Zollamt

customs office

Zollfahndung

customs investigation60