- The German Federal Ministry of Finance (BMF) has issued an update regarding the list of NATO headquarters for the purpose of VAT exemptions.
- The update is based on the Supplementary Agreement to the Protocol on NATO Headquarters and the VAT exemption under § 4 No. 7 sentence 1 letter d of the German VAT Act.
- Article 14 (2) of the Supplementary Agreement exempts supplies and services provided by a NATO headquarters, as well as supplies and services to a headquarters, under certain conditions.
- The conditions for VAT exemption are similar to those for VAT exemption under Article 67 of the Supplementary Agreement to the NATO Status of Forces Agreement.
- Section 4 No. 7 sentence 1 letter d of the German VAT Act exempts supplies and services to intergovernmental institutions and their members in another member state, subject to certain conditions.
- The delivery of new vehicles, which is subject to acquisition tax under § 1b (2) and (3) of the German VAT Act, is explicitly excluded from the VAT exemption under § 4 No. 7 of the German VAT Act.
- NATO headquarters are considered intergovernmental institutions.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
