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54529 Spangdahlem
Building 126, Room 103

49.656.561.7801

52fss.fsr.vat@us.af.mil

 

VAT/UTAP Office

The Value Added Tax (VAT) Program is a wonderful way to save 7-19% on purchases made on the local economy. There are two types of forms: one for purchases under 2,500€ and one for purchases over 2,500€.

The Utility Tax Avoidance Program (UTAP) is for eligible DoD personnel who reside in housing on the economy. UTAP legally allows you to avoid paying German tax on gas and electricity.

Value Added Tax (VAT)

Tax Office

General

The VAT (Value Added Tax) Office is a wonderful way to save 7-19% on purchases made on the local economy. There are two types of forms: one for purchases under 2,500€ and one for purchases over 2,500€.

VAT Forms are $10 each. Each form is valid for 2 years.

TIP: Return VAT forms as you use them. That way you will always be able to get new ones!

Forms & Helpful Info

Please bring the following documents to purchase a VAT form: *This document is fillable and must be signed by an Active Duty Member or Sponsor.

Copy of Orders

VAT Form 5 (AE Form 215-6A) (NEW)

Contact Email

We ask that you send your email to:
52fss.fsr.vat@us.af.mil

UTAP

Tax Avoidance Program

General

The Utility Tax Avoidance Program (UTAP) is for eligible DoD personnel who reside in housing on the economy. UTAP legally allows you to avoid paying German tax on gas and electricity. 

Forms & Helpful Info

Please bring the following documents to enroll in the program:

UTAP Forms 1-3 (Sign Up) 

Housing Registration – E.ON

Housing Registration – SWT

  • UTAP Form 4 (Termination)
    *Complete this form while out-processing.
  • Copy of Orders
  • Copy of Rental Agreement Signed by the Housing Office
  • Fee of $99
Contact Email

We ask that you send your email to:
52fss.fsr.vat@us.af.mil

Value Added Tax (VAT)

Frequently Asked Questions

What is VAT tax/What are VAT forms?

In Germany the amount paid for merchandise includes 19 % value added tax (VAT). VAT forms are a way to save this 19% on purchases made on the local economy for any item authorized under AE Reg 215-6 (e.g. car repairs, heating oil, clothing, furniture, household goods, pet services, etc.). There are two types of forms: one for purchases under 2,500€ and one for purchases over 2,500€.

What can VAT forms be used on?
VAT forms can be used on all purchases made on the local German economy authorized under AE Reg 215-6 that include the 19% VAT tax. Common items include car repairs, heating oil, clothing, furniture, household goods, pet services, etc. For a more detailed explanation, please read the Regulations.
How long are VAT forms good for?
NF-1 VAT Forms (goods under 2500 €) are good for 2 years from the date of purchase. NF-2 VAT Forms (goods over 2500 €) are only good for 90 days from the date of purchase.
How much do VAT forms cost?
VAT Forms are $10 each. Each form is valid for 2 years.
Can I use a VAT form for a purchase OVER 2500€?
Yes, however, you will need to come into our office to apply for it first. For more information and details on how to obtain and use an NF-2 VAT form, please contact the VAT/UTAP office directly BEFORE placing any orders, signing any documentation, or giving any down payments. This could disqualify you from obtaining an NF-2.
Can my spouse use my VAT forms?
Your spouse may use your VAT Forms IF they are listed as an authorized family member on the form. To do this, you as the Sponsor must list them on Form 5 when you sign up to give them permission to use your VAT forms and you must also show proof of Command Sponsorship/SOFA status.
How do I sign up for VAT forms/What documents will I need?
To sign up for the VAT program, you will need to bring Form 5 completed (front & back) by the sponsor along with a copy of active orders or a logistical support letter to the VAT/UTAP Office.
What are VAT violations and how do I get one?

There are many ways to commit a violation, however the most popular are:

  1. Backdating – You must have a VAT form already issued to you BEFORE placing any orders or starting any services. For example, you cannot start a car repair one day and pick up your VAT form the next day. This would be considered a violation and you would receive a strike on your account.
  2. Using Expired VAT Forms – The expiration date is listed on the top right section of each VAT form, which is 2 years from the date of purchase. Using an expired VAT form is another way to receive a strike on your account.
  3. Splitting an Invoice – You are not authorized to spend more than 2500 € at one business in the same day. The rule is: one VAT Form per business, per day. Spending more than 2500 € at one place in the same day by using multiple NF-1 VAT forms is another way to obtain a strike.

If you commit a violation, you will be barred in the system from using or receiving new VAT forms until you go back to the vendor, pay back the taxes and bring our office a receipt along with the entire VAT form back from the vendor. The VAT program is a privilege program, and you will be barred from using VAT forms if you receive 3 strikes.

I am in-processing, what are the steps?

In-Processing Checklist

I am out-processing, what are the steps?

Out-Processing Checklist

Value Added Tax (VAT)

Tax Avoidance Program

What is the UTAP program?
The UTAP program is designed to provide active duty military members and authorized civilians tax-relief services on their electric, heat, and gas bills while living on the German economy. By registering for the program, you can save up to 19% on your electric, heat, and gas bills. This program is administered by 52 FSS Value Added Tax (VAT) Office, which acts as your security guarantor with the utility companies.
How do I sign up for the UTAP program/what documents will I need?
To sign up for the UTAP program, SPONSOR will need:

  • $99 Fee (cash, credit or debit)
  • Completed Forms 1, 2 & 3
  • Your Banking Info/20-digit IBAN
  • Orders/Logistical Support Letter
  • Housing Contract/ Rental Agreement (must be in SPONSOR’S name)
  • Meter Registration Form (must be in SPONSOR’S name)
  • Picture(s) of your meter(s)

Review Forms

Can my spouse sign up for me?
In order to sign up, the SPONSOR must be present unless the Spouse has special Power of Attorney privileges. If you are a MIL-to-MIL couple, either you or your spouse may come in to sign up for both of you; however, we recommend each of you filling out Form 1, and both of you signing Forms 2 and 3 so that both names can be on the UTAP account.
How does my utility billing work in Germany?
Billing in Germany operates off of flat rate-monthly payments and annual reconciliations. This means you will be assigned an estimated monthly payment based off of the number of people in your household and the size of your home. You will pay this amount every month for an entire year regardless of how much you actually use. Once a year, a representative for your utility provider may come to your home to obtain readings of your meters. They will take those readings to total up your usage for the year and calculate how much you over- or under-paid for the year. If you overpaid, you will be issued a refund for how much you overpaid by. If you underpaid, you will be billed and charged the amount you underpaid by. They will then assign you a new flat rate amount for the next 12 months based off your average usage for that prior billing year.
Once I am signed up for UTAP, what do I need to do?
After visiting the UTAP office for your UTAP sign up, you will need to keep an eye out in your APO box for your Welcome Letter from your utility provider(s). This can take up to 4-6 weeks to be generated after your sign-up. We advise you to set aside your utility allowance to the bank account/IBAN you registered with UTAP for your first monthly payment in the event you have not received your Welcome Letter to your APO box yet.
What is a Welcome Letter?
The Welcome Letter is an important document your utility provider will mail to you as confirmation that your account is registered with that utility provider’s network. It will tell you what your monthly flat rate is, when your monthly due dates are, and when your annual reconciliation is expected to take place.
What if I haven’t received my first bill/ welcome letter?
If it has been more than 6 weeks since you signed up for UTAP and you still have not received your Welcome Letter or seen any payments pull from your bank account, please contact the UTAP office for assistance.
How often do I need to submit meter readings to the UTAP office?
In order to keep your payments accurate and to avoid having a large annual bill, we recommend submitting meter readings to the UTAP office 90 days after you move in and every 3-4 months after that. German companies do flat-rate billing, and if you are under-paying every month for an entire year it could result in a large sum due at the end of your annual billing cycle.
How do I send a meter reading?

You can either stop by the UTAP office with a picture of your meter(s) or e-mail your meter reading(s) to the UTAP office at

52fss.fsr.vat@us.af.mil

When submitting meter readings, be sure to include the sponsor’s name, the house address, and the date the reading was taken.

What are my responsibilities as a UTAP customer?
When you sign an application for the UTAP program, you are signing an official contract. The application is a written contract with the utility company and governs policies and regulations set forth by the German Tax Office. As a member of the UTAP program, YOU are responsible for all utility bills incurred in your name. You are responsible for checking your bank account each month to verify that your payments are being pulled. If there is an issue with the payment either not being pulled or something looks unusual in your bank statement, please contact the UTAP office as soon as possible, so we can investigate it for you. Please note that some issues cannot be resolved if you wait too long to tell us.
What are some things I can do to keep my account in good standing?
  • Bring in all mail you get from your utility provider to the UTAP office, so we can go over them with you and keep records up to date.
  • Check your bank account regularly to verify your payments are pulling.
  • Ensure that you have sufficient funds for your monthly payments.
  • Set aside additional funds on top of your flat rate to give yourself a safety net in case you end up owing for your annual reconciliation.
  • Submit meter readings every 3-4 months.
  • Submit a meter reading during your annual reconciliation.
  • Notify the UTAP office of any changes to your account (i.e. new bank account, new meter number, new contact e-mail, new APO box, etc.).
  • Ask questions. Do not try to figure something out on your own. Please just ask us if you are unsure about something.
What happens if I miss a payment?
If you had insufficient funds in your bank account when your due date comes and your utility provider cannot successfully pull your monthly payment, this can result in your account being delinquent, your automatic payments will be turned off, and you may accrue additional late fees. If your account goes delinquent 3 times, you will be removed from the UTAP program and return to a tax-paying status. If you miss a payment, notify the UTAP office for instructions on how to resolve this.
What if I am PCSing? How do I terminate my UTAP account?
  • Take a photo of all your meters when you do the final walkthrough with your landlord.
  • The sponsor (or individual with a POA) will need to visit our office within a minimum of 3-5 business days before their final out-processing date and bring:
    • Photo of your final meter reading(s)
    • Form 4 completely filled out (front & back)
    • Copy of your orders
  • Once we receive the above items, we will send your information to your utility company to get your estimated final bill and forward to you.
    • IF YOU OWE: You will need to make the payment at your bank and bring us a copy of the receipt before being signed off vOP.
    • IF YOU ARE RECEIVING A REFUND: You will receive the deposit within the next 10-14 business days and we will automatically sign you off on VOP.
      Review Forms
What if I am moving homes? Does my UTAP transfer?

Unfortunately, UTAP does not transfer homes with you so you will be required to pay another $99 sign-up fee to re-enroll. We are not automatically notified if you move; you need to let us know yourself.

To terminate your old house, please bring in a photo of your final meter reading(s) and Form 4 to our office completely filled out. Once you terminate the account for the previous home, then you can sign up for an account for the new home. To sign up for the new house, you will need to bring your new Meter Registration Form to our office along with another $99 fee, completed Forms 1, 2, and 3, Orders/Logistical Support Letter, and your new Housing Contract.

Review Forms

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