NAAFI operate an Official Procurement Agency (OPA) to enable the Head of Household (HoH) to make tax free purchases from German suppliers for goods and services (relieved of German VAT (Mwst.)). Immediate Family as Entitled Persons can purchase, via the HoH but must registered for NATO SOFA Status SOFA ID Card (www.gov.uk) and permission recorded with NAAFI OPA. The facility is provided in accordance with current Force Standing Order FSO(G)) 1005. All persons using the facility should ensure that they are familiar with the restrictions specified in the order. The HoH must Register with the NAAFI OPA for first use and on renewal of SOFA ID Card.
On posting/reassignment back to the UK on Transfer of Residence (ToR), any new goods purchased within the previous 6 months must be declared. Entitled Persons are reminded to retain original receipt for any high value goods as proof of date of purchased.
GERMAN TAX-FREE PURCHASES
Purchases <2500 Euros in value
The Payment at ‘Point of Sale System’ (PPSS) for purchases under 2500€ will still apply. Entitled Persons may purchase the documentation needed to relieve German tax and pay for the item(s) at the time of purchase. The process for making a purchase is as follows:
- HoH may hold up to 5x Local Purchase Order (LPO) forms and Abwicklungsschein (ABW) (German Tax Form) at a cost of 3.00€.
- The documents will be made valid until the SOFA expiry date for the HoH and will have the Name(s) of the Entitled Person(s) and their SOFA ID Card No. on the LPO.
- Entitled Person (Purchaser) should present the 2x copies of the LPO and an ABW to the Supplier (Shop) at point of purchase along with their SOFA ID Card (www.gov.uk) as proof of entitlement. The Purchaser should not allow their SOFA ID Card to be photocopied by the Supplier, if this occurs it should be reported to
- Supplier should fill out the details and stamp both copies of the LPO and ABW at point of purchase and take the red copy of the ABW and the Embossed copy of the LPO
- Supplier should return to the Purchaser the green copy of the ABW and the 2nd LPO along with the invoice/receipt.
- Purchaser is advised to retain a copy of the receipt as their guarantee but must return the stamped documents and a copy of the receipt/invoice to the NAAFI OPA.
- HoH is responsible for the return of used and unused paperwork to the NAAFI OPA.
- NAAFI OPA will provide free replacements of any unused, serviceable forms.
All purchases must be for the personal use of Entitled Persons and where goods are supplied or services delivered to residential property, it must be for the Registered at Work Address (RWA). Repairs to Privately Owned Means of Transport, must be the personal property of an Entitled Person and if a Motor Vehicle it must be registered with the Vehicle Licensing Office (VLO).
All purchases will be audited monthly by Customs & Immigration; any inconsistencies may require the tax to be paid back to the German Authorities. Restrictions on further use of the NAAFI OPA and administrative sanctions may be taken against any person found abusing the system.
Purchases >2500 Euros in value
All purchases must be paid for from the OPA bank account, not direct from the purchaser to the supplier. The HoH must have at least 6mths remaining to serve in Germany and will need to supply their passport details which will be entered on the documentation. The process for making a purchase > 2500€ is as follows:
- HoH requests a Local Purchase Order (LPO) for a purchase >2500€ and a Form 80 if purchasing goods (not requirement if just purchasing services or items for immediate consumption).
- Entitled Person will need to know details of the goods or service and details of the supplier.
- All goods and services must be for the intended use in the Residence of Work Address (RWA). Entitled Persons purchasing goods or services for a privately owned residence in Germany should seek advice in advance through their respective NSE.
- NAAFI OPA will provide a Local Purchase Order (LPO) which needs to be handed to and accepted by the supplier before any contractual arrangement is agreed or signed.
- If the bill is dated before the LPO has been issued by the NAAFI OPA, the purchase will be deemed invalid, and the tax may need to be paid on the purchase.
- HoH will need to pay the NAAFI OPA the administration fee and the price of the goods or services.
- Payments may be made by cash or bank transfer to the account below using the reference number on the LPO Form as identification.
- OPA will not accept a payment of more than €5,000 in cash for any one purchase and payments from a cash transfer service will not be accepted.
- Bank transfers must be made from a bank account in the name of the person making the purchase.
The supplier must provide an invoice (Rechnung) for the goods or services made out to “NAAFI OPA” and must include the following information:
- Name of Purchaser (HoH).
- OPA Local Purchase Order number.
- Total price without tax (Netto).
They will pay the supplier on behalf of the purchaser, once they have received the following:
- An original invoice.
- Full payment for the item and the administration fee.
- A copy of the Special Import License (GEO Form 80).
- The ABW will be sent to the supplier
The HoH as the purchaser must ensure that:
- Goods are delivered, or Services provided to the Registered at Work Address (RWA) or personal property (Privately Owned Means of Transport) of the purchaser.
- HoH should retain original receipt for any high value goods not just for guarantee but as proof of date of purchase.
Funds can be transferred direct from a UK account or German account. Details will be supplied by the NAAFI OPA.
Please note that there may be bank charges involved which you should check with your bank.
OPA DELIVERY AND TIMELINES - SENNELAGER
The NAAFI OPA located in Normandy Barracks (Bldg 88), is open 9am to 3pm Monday to Friday.
Orders will be completed within 24 hrs and will be ready for collection from the Coffee Forum in Sennelager Families Shop, during shop opening hours.
A SOFA ID Card will be required to be shown when collecting the paperwork.
REMOTE PURCHASING – OUTSIDE SENNELAGER
It is recognised that not all personnel live within easy reach of the OPA Office, therefore Customers are able to access the same service remotely via email to -
- Full name
- SOFA ID Card Number.
Once confirmation has been received from the GEO, an account will be opened, and the NAAFI will confirm via email.
Remote purchases <2500 Euros
The HoH will be able to requests up to 5x LPO and ABW in the same way as those persons with physical access to the office on camp. Any admin fee can be paid to the NAAFI OPA Bank Account and the documents will be posted within 2 working days of your payment clearing the bank account.
On completion of purchase all copies of the paperwork should be sent to the NAAFI OPA as advised in email correspondence.
Remote purchases >2500 Euros
The process is essentially the same as for desk service, however scanned copies of documents will be accepted to release funds and originals should be posted to the OPA.
The current process will remain extant and a payment of €50.50 per vehicle purchase will be charged as an administration fee.
ARTICLE 151 PURCHASES TAX FREE OUTSIDE GERMANY
This is processed via the NSE for purchases outside Germany but inside the EU.
Purchases <1000 Euros
Any items (not services) purchased tax-free outside Germany must be formally imported iaw Article 151. The customer (HoH) is to fill out the 151 Form (available from NSE) and hand (post) it to their relevant NSE to have it stamped and authorised to confirm that they are entitled. The authorised 151 form will then need to be sent to the supplier by the customer with a copy of the receipt to request a refund of tax.
Purchases >1000 Euros
As above, however a Special Import License (GEO Form 80) is required. The customer (HoH) is to fill out a GEO Form 60 and forward it to their relevant NSE to be processed. The customer will receive a GEO Form 80 from the NSE stamped and authorised to confirm that they are entitled. The form must be retained by the customer for presentation to German Customs if requested.