Tax Free Shopping EU Market


 
General:
The JFCBS 15-10 tax-free scheme allows entitled personnel (entitled to "downtown” shopping. Annex B "Entitlement to JFCBS tax- free facilities”) to purchase, free of value-added tax (VAT/BTW), an extensive range of goods from traders within the EU community equivalent to items which can be bought in military shopping centres or canteens.
The goods purchased through the JFCBS tax-free system must be for personal use by the authorised purchaser. These tax-free items may not be sold or otherwise transferred to persons not entitled, nor used for commercial purposes.

Durable consumer goods need to be in the possession of the entitled person for at least 3 years. The goods need to be delivered at the entitled person's host nation address and the entitled person will need to have the good in possession at his address in the Netherlands throughout the 3 years.

Items excluded from this scheme are:

  • Cars, boats, motorcycles, campers, caravans and trailers more than 750 kg total weight;
  • Food, drink and tobacco goods;
  • Goods which are designed to be fitted permanently to real estate;
  • Labour costs, i.e. car servicing, hiring etc.;
  • Any item costing less than €46,- (VAT included);
  • In case of any doubt, the NLD Tax Inspector will decide.
 
Procedure:

  1. The entitled personnel will need to download a HQ JFCBS Form 619 certificate 15-10 (Annex F) from the JFCBS web page and complete this certificate in accordance with the attached instructions (Para 1 entitled personnel / Para 5. shop / company / Internet Company).
  2. The entitled personnel buys a non-excluded good on the EU- Market / Internet at a price that includes VAT and agrees with the shop / company / Internet Company that VAT will be refunded.
  3. Completed HQ JFCBS Form 619 will be checked (entitlement / non- excluded good) and stamped at the HQ JFCBS Tax handling office. Copies, of both the purchase invoice and the HQ JFCBS Form 619, have to be brought by the entitled personnel and handed over, to personnel of the TAX handling office, together with the originals. They will be stored by the HQ JFCBS Tax handling office for a minimum of 5 years and referred to the NLD Tax authorities upon request.
  4. The entitled person returns one stamped copy of the form to the shop / company / Internet Company who should then refund the VAT.
  5. Only 1 Form 619 can be used per purchase invoice.
  6. The NLD Tax authorities may request that the entitled person proves that they hold the goods, form and purchase invoice a there address in the Netherlands for a period of up to 3 years or until the end of their tour at JFCBS.
The Morale Welfare Activities Policy Committee (MWAPC) will levy a charge of €3 per form to authorise the refund of VAT on goods bought from traders. This revenue will then directly benefit the JFCBS community.

Penalties.
Personnel infringing any of the regulations pertaining to the control of rationed goods and the purchase of tax-free commodities will be liable to severe disciplinary action. This action may be separate and distinct from any action taken by appropriate host nation police and tax authorities.
 
Violations by entitled personnel will also render them liable to confiscation of ration cards and suspension from entry to B&S Central Store facilities. Such action, as deemed appropriate in each case, will be taken by COM BSG, based on advice from the BSG SES PM, and with due notice to the National Support Unit concerned.
 
Further, NSU Commanders may, in the interests of good order and discipline, confiscate JFCBS ration cards and impose suspension from entry into all B&S Central Store facilities, with due notice to COM BSG.
 
Download the form and the 'fill in instructions':
For Fill in Instructions follow this link
 
 

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