VAT OFFICE

• NF-1 for under €2500 purchases (without tax)
• NF-2 for €2500 and over purchases. With a purchase base price of €2500 at 19% Tax, you save €475.
• Method of accepted payment is credit card only
• You can have up to ten NF-1 forms issued at a given time and only 1 NF-2 form at a time. To purchase more, used ones must be turned in.
• You have up to 7 days from your arrival to Germany to purchase VAT forms for car rentals and TLF stays
• VAT Forms can be purchased at any of the VAT Offices Germany wide.
Ramstein Air Base, Spangdahlem, Geilenlirchen, Baumholder, Kleber Kaserne (Kaiserslautern), ROB (Kaiserslautern – in Java), Landstuhl, Ansbach, Grafenwoehr, Hohenfels, Garmisch, Stuttgart, Wiesbaden

In Germany the MWST (VAT Tax) paid on merchandise is 19 %  or 7% . VAT forms are a way to avoid paying these taxes 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: NF-1 form is for purchases under 2,500€ and the NF-2 form is for 2,500€ and over.

VAT forms can be used on all purchases made on the local German economy authorized under AE Reg 215-6 that include the VAT tax (there are some exclusions).

Common items purchased include car repairs, heating oil, clothing, furniture, household goods, pet services, etc. For a more detailed explanation, please read the Regulations AE Reg 215-6. Note: Vendors are not required to accept the form, so ask the vendor if they accept the NATO Tax form prior to making a purchase, the further you are from US Bases the fewer Vendors will know of the form.

Obtaining tax-relief for home repair is only for expenses that are typically a tenant’s responsibility. Regardless of whether the U.S. Forces member owns or rents the dwelling.

• Split purchases – more than €2499.99 at one vendor in a day.
• Real estate or construction of permanent structures and fees associated with them.
• Weapons purchases must comply with the USAFE Instruction 31-205.
• Purchases outside of Germany.
• Process tax-relief after the purchase is complete or ordered.
• Contracts exceeding 30 days.
• Someone using a form that is not generated on the form.
• Making purchase for someone else that is not on the form, whether they have SOFA privileges or not.
• No business items.
• If you are not sure if the purchase is authorized, contact the VAT Office

To sign up for the VAT program, you will need to bring an Application Form completed (front & back) by the sponsor along with a copy of active orders or a logistical support letter to the VAT/UTAP Office.

Download Form

NF-1 VAT Forms (goods under 2500 €) are $10 each and are good for 2 years from the date of purchase.

NF-2 VAT Forms (goods 2,500€ and over) are $100 each and are good 90 days from the date of purchase.

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.

See Checklist

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 the Application when you sign up to give them permission to use your VAT forms and you must also show proof of Command Sponsorship/SOFA status (family member name must be on orders).

When you have opened a VAT account you may purchase a VAT form at any VAT Office Germany wide.

Ramstein Air Base
Spangdahlem
Geilenlirchen
Baumholder
Kleber Kaserne (Kaiserslautern)
ROB (Kaiserslautern – in Java)
Landstuhl
Ansbach
Grafenwoehr
Hohenfels
Garmisch
Stuttgart
Wiesbaden

A household is only authorized 10 NF-1 VAT forms out at a time. Once 10 forms are out you must turn in used forms to purchase more.

Only 1 NF-2 form is authorized and must be returned to purchase another. If you lose the form another one cannot be issued.

Only the white copy of the 215-6B gets turned into the VAT Office. You keep the pink copy for your records. The rest stays with the Vendor.

If a form is turned in incomplete you will be asked to come back in and complete the form.

See an example

There are many ways to commit a violation, however the most common 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 car repairs 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.

The only exceptions are when you first PCS or TDY into Germany you have 7 days from arriving to purchase a Tax form for the purpose of a Rental Vehicle and Lodging.

1. 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.
2. 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 on 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 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.

1. Return all the forms you have purchased. There are no refunds for unused Forms.
2. Go to a VAT office and inform them of the PCS or ETS and have the household account deactivated.