US Forces Value-Added Tax (VAT) Relief Support program provides service to individual members of the US Forces. The program is authorized by the German government as a privilege to US Forces personnel. The service is not an entitlement or a right.

The intent and purpose of the program is to support eligible Soldiers and civilians for their personal purchases of materials and/or services that are for their own personal use.

Use of this support by US Forces Soldiers and civilians is voluntary.

Participation by German vendors is also voluntary.

The program permits US Forces members to make common purchases, for things such as groceries, clothing, furniture, light fixtures, electronics, car repairs without paying the Value-Added Tax. Unfortunately, many restrictions apply.

The program is based on rules that were provided to the US Forces by German government authorities. There are control procedures to ensure that eligible Soldiers and civilians follow the rules.

Non-compliance with the rules results in loss of eligibility for VAT relief. Cases of noncompliance are referred to commanders, Military Police investigative authorities, and/or German authorities. In addition, non-compliance cases may result in disciplinary actions.

Please note that this program does not support official purchases. For tax relief on IMPAC credit card purchases and any other official purchase, please see the unit resource manager or official responsible for procurement.

Please become familiar with the following information before participating in the in the individual VAT relief program.

If there are any questions with any of the following information, please check with the nearest US Army Garrison Tax Relief Office before making a VAT-free purchase.

Just because a vendor accepts a VAT form, this does not necessarily mean that the tax free purchase complied with the legal requirements. Within this information, US Forces personnel are referred to as “customers”.

A purchase and the VAT Relief transaction with the vendor must generally occur on the same day. The rules do not allow VAT Relief after making a purchase (e.g. by going back to the vendor the next day or even later with a VAT relief form).

Non-official group functions (bus trips) or group purchases (e.g. heating oil) are eligible for Tax

Relief Support provided all members of the group are entitled to Tax Relief support. See the nearest Tax Relief office for details on groups that include non-eligible participants (e.g. weddings).

Participation by vendors is voluntary. Vendors are not required to accept VAT Relief Forms.

Check with the vendor prior to making a purchase.

Customers are required to return the top (white) copy of the AE Form 215-6B to a Tax Relief office after making a purchase using such a VAT Relief Form (regardless of amount).

The NF-1 VAT form is only valid for a certain 2 year period. Each VAT form has an issue and expiration date printed in the top right corner (AE Form 215-6B). Forms are only valid for purchases during this period.

The NF-2 VAT form is only valid for the specific purchase it was printed/issued for.

Customers may have no more than 10ea. NF-1 VAT forms outstanding at any time.

Tax relief offices may issue NF-2 VAT forms one at a time. Customers must fully complete their NF-2 transaction and return the completed top (white) copy of the AE From 215-6B to the tax relief office. After receiving the completed form, the tax relief office may help the customer begin another NF-2 transaction.

For VAT free firearm purchases the order form must be completed to include make, model, caliber, and serial number of the firearm intended for purchase.

For all VAT free vehicle purchases, the order form must be completed to include make, model, model year, and vehicle identification number (VIN) of the vehicle. Payment for Purchases:

All NF-1 transactions (€2499.99 and less) are paid by the customer directly to the vendor using cash, credit/debit cards, bank transfers, cashier’s checks, etc. In essence, whatever the vendor is willing to accept.

All NF-2 transaction (€2500 and over) payments must be made by the VAT Relief Office to the vendor and must be cashless. Customers may not pay the vendor directly for NF-2 transactions.

Customers have the following payment options (check with VAT Office):

• a) Cash for the full amount of the purchase. After receiving the cash, MWR issues a check to the customer that is payable to the vendor.
• b) A cashier’s check made out to CMWRF and the vendor (if the bank permits this). The Tax Relief Office will then either issue a MWR check for the vendor or endorse the cashier’s check (making it payable to the vendor).
• c) A cashier’s check made out to the customer and CMWRF. The Tax Relief Office will then either issue a MWR check for the vendor or endorse the cashier’s check (making it payable to the vendor).

NOTE: Service Federal Credit Union allows non-member ID card holders to draw US dollar cash advances on VISA credit cards. Customers may use this kind of cash advance for a no-fee conversion to Euro cash at Community Banks.

Purchases less than € 2500 (up to € 2499.99):

Customers may not use NF-1 or “unpriced” VAT Relief Forms for: a) Purchases of € 2500 or more (even if combining 2 or 3 forms) b) Business purposes (home based business, etc.) c) Purchases on behalf of, or for individuals not entitled to Tax Relief (e.g. German Neighbors) d) Purchases using payment plans or credit purchases offered by vendors e) Utilities (electricity, water/sewage, gas, telephone service) f) Legal and other administrative fees in connection with purchase/sale of real estate. g) Vehicle purchases if the car will not be registered into the USAREUR vehicle registry.

Using two or more NF-1 forms for a purchase totaling € 2500 or more (splitting a single purchase across several forms) is not permitted.

The final or standard invoice or sales receipt after the transaction must be made out to CMWRF (your name and address may follow underneath). This rule does not apply to smaller cash register transactions where only cash register tape is used as a sales receipt. Customers are obligated to ensure that the vendor makes out the standard invoice or sales receipt as described above. Invoices showing only the customers name are not eligible for VAT Relief (even for NF-1). Purchases of € 2500 or more:

The NF-2 VAT relief form is also called the “priced” tax relief form.

Customers who want to make VAT free purchases of € 2500 or more are required to use the NF-2 VAT relief form.

To gain NF-2 support for purchases of € 2500 or more, customers must provide a proper advance cost estimate (Angebot/Kostenvoranschlag) from the vendor to the tax relief office before making the purchase. Rules require the vendor to make out the cost estimate with “CMWRF” as the purchaser. Tax relief offices will not issue VAT forms for final or standard invoices, or order confirmations. As the customer makes the VAT free purchase with the NF-2 form, the vendor must make out the final or standard invoice to CMWRF (customer’s name and address may follow underneath). Invoices showing only the customer’s name are not eligible for VAT Relief.

Some purchases over €2,500 (except for vehicles and furniture) require prior approval (check with your local Tax Relief Office).

Use of “priced” or NF-2 VAT Relief Forms is not authorized for:

• a) Business purposes (home based business, etc.)
• b) Purchases on behalf or for individuals not entitled to Tax Relief (e.g. German Neighbors)
• c) Utilities (electricity, water/sewage, gas, telephone service)
• d) Legal and other administrative fees in connection with purchase/sale of real estate.
• e) High-value works of Art, precious metals (gold coins, gold, silver, platinum, etc.) – it is best to check with the Tax Relief Office prior to making that purchase.
• f) Costs associated with home construction, home improvement, renovation, or customized
furnishings with the exception of minor repairs (e.g. painting, wall paper).
• h) Vehicle purchases if the car will not be registered into the USAREUR vehicle registry.

In case of kitchen purchases, tax relief offices will require customers to sign a “notification and release” (AER 215-6, Section 2-23) and provide the advance cost estimate for the kitchen to the tax relief office for review and advance approval. Kitchens purchases may not exceed a value of €15,000 (excl. tax).

If the final amount is not known ahead of time (e.g. wedding receptions, larger car repairs, long term hotel stays, etc.) check with the VAT Relief Office for instructions.

If there are any questions with any of the following information, please check with the nearest US Army Garrison Tax Relief Office before making a VAT-free purchase.

Further details are available from your local Tax Relief Office, the AE Regulation 215-6, or https://public.euromwr.army.mil/MWR_tax.htm