Umsatzsteuervergünstigungen auf Grund des Zusatzabkommens zum NATO-Truppenstatut, Neuauflage der Liste der amtlichen Beschaffungsstellen

BMF, Schreiben vom 14.12.2022, III C 3 - S 7492/19/10001 :005 (DOK 2022/1241290), BStBl I 2022, 1689

1 Anlage

Die Liste der amtlichen Beschaffungsstellen in der Fassung des BMF-Schreibens vom 11. März 2022 – III C 3 – S 7492/19/10001 :004 (2022/0209264) –, BStBl 2022 I S. 346, geändert durch das BMF-Schreiben vom 24. November 2022 – III C 3 – S 7492/19/10001 :004 (2022/1179768) –, BStBl 2022 I S. XXX, wird durch die beiliegende Liste mit dem Stand vom 1. Januar 2023 ersetzt.

Dieses Schreiben wird im Bundessteuerblatt I veröffentlicht. Es steht ab sofort für eine Übergangszeit auf den Internetseiten des Bundesministeriums der Finanzen zum Herunterladen bereit.

Anlage

Liste

der amtlichen Beschaffungsstellen und Organisationen der ausländischen

Streitkräfte, die zur Erteilung von Aufträgen auf

abgabenbegünstigte Leistungen berechtigt sind

(Stand: 1. Januar 2023)

A. Amerikanische Truppen

I. Organisationen mit haushaltsrechtlichem Sondervermögen und aus Haushaltsmitteln finanzierte Stellen

1. Army and Air Force Exchange Service (AAFES)

   (1) HQ Army and Air Force Exchange Service, Dallas

   (2) Army and Air Force Exchange Service, Europe Region (AAFES-E)

2. IMCOM EUROPE G-9 (Family & MWR) sowie

   (1) USAG Rheinland-Pfalz Family & MWR

   (2) USAG Wiesbaden Family & MWR

   (3) USAG Stuttgart Family & MWR

   (4) USAG Ansbach Family & MWR

   (5) USAG Bavaria Family & MWR

3. Community Morale, Welfare, and Recreation Fund (CMWRF) and USAFE AFAFRICA VAT Relief Offices:

   (1) USAG Stuttgart Tax Relief Office, Germany

   (2) USAG Garmisch Tax Relief Office, Germany

   (3) USAG Kaiserslautern Tax Relief Office, Germany

   (4) USAG Ansbach Tax Relief Office, Germany

   (5) USAG Bavaria Tax Relief Office, Germany

   (6) USAG Wiesbaden Tax Relief Office, Germany

   (7) USAG Baumholder Tax Relief Office, Germany

   (8) USAG Baden-Württemberg Tax Relief Office, Germany

   (9) USAG Rheinland-Pfalz Tax Relief Office, Germany

   (10) USAFE 86 FSS/SVFV Ramstein Tax-Relief Office

   (11) 52 FSS/FSR Spangdahlem Tax Relief Office

   (12) 470 ABS/SVFA Geilenkirchen Tax Relief Office

4. USAFE Services Fund (A1SRC – NAF Contracting)
5. American Forces Network (AFN) Fund
6. Department of Defense Dependent Schools (DODDS) Fund
7. HQDA MWR Fund (AFRC Garmisch)
8. The Stars and Stripes Fund
9. DTRA Annex, Fort Belvoir, Virginia

10. HQ, 409^th Contracting Support Brigade (CSB), Sembach sowie

    (1) Theater Contracting Center (TCC), Kaiserslautern

    (2) 928^th Contracting Battalion (CBN) & Regional Contracting Office (RCO) Bavaria

    (3) Regional Contracting Office Benelux Sint-Stevens-Woluwe

    (4) Regional Contracting Office Stuttgart

    (5) Regional Contracting Office Wiesbaden

11. 266^th Theater Finance Command
12. USAREUR Vehicle Registry Fund/USAREUR-AF Vehicle Registry Fund

13. U.S. Army Corps of Engineers (USACE):

    (1) USACE Europe District

    (2) USACE Huntsville Engineering & Support Center (HNC), Huntsville, Alabama

14. Defense Finance & Accounting Service (DFAS) – Europe

15. Defense Logistics Agency (DLA):

    (1) DLA Troop Support Philadelphia

    (2) DLA Troop Support Philadelphia – European Region

    (3) DLA Distribution Europe

    (4) DLA Disposition Services Europe & Africa

    (5) DLA Installation Management Europe & Africa

    (6) DLA Energy Europe & Africa

    (7) DLA Energy, Fort Belvoir, Virginia

    (8) Defense Energy Supply Center – Europe (DESC-E)

    (9) Defense Energy Support Center, Fort Belvoir, Virginia

    (10) DLA J6 Information Operations Europe/Africa/CENTCOM

    (11) DLA Troop Support Europe & Africa

16. Defense Contract Management Agency – Southern Europe

17. U.S. Army Non-Appropriated Fund (NAF) Contracting Offices:

    (1) AMIM-WRQ-E, IMCOM NAF Contracting Office Europe

    (2) USAG Vicenza, Italy

    (3) USAG Benelux, Belgium

18. USAREUR Billeting Fund/USAREUR-AF Billeting Fund

19. USSOCOM

    (1) Regional Contracting Office, Ramstein

    (2) SOCAFRICA Contracting Office J42, Moehringen

20. HQ, 414^th Contracting Support Brigade, Vicenza, Italy sowie

    (1) Regional Contracting Office Africa (Vicenza, Italy)

    (2) Regional Contracting Office Italy (Vicenza, Italy)

    (3) Regional Contracting Office Livorno (Livorno, Italy)

21. U.S. Air Force (USAF) Contracting Activities:

    (1) 31 Contracting Squadron, Aviano Air Base, Italy

    (2) 52 Contracting Squadron, Spangdahlem Air Base

    (3) 700 Contracting Squadron, Kapaun Air Station, Kaiserslautern

    (4) 764 Enterprise Sourcing Squadron, Ramstein AB, Germany

    (5) 48 Contracting Squadron, RAF Lakenheath, United Kingdom

    (6) 501 Regional Contracting Office, RAF Alconbury, United Kingdom

    (7) 765 Contracting Flight, Lajes Field, Azores, Portugal

    (8) 496 Air Base Squadron, Operational Contracting Office, Moron, Spain

    (9) 772 Enterprise Sourcing Squadron (FA8903), Lackland AFB, US

    (10) 435 Air Expeditionary Wing, Ramstein AB

22. Field Operating Base-Europe, Stuttgart

23. 405^th Army Field Support Brigade (AFSB)

    (1) 405^th AFSB LRC Wiesbaden

    (2) 405^th AFSB LRC Stuttgart

    (3) 405^th AFSB LRC Bavaria

    (4) 405^th AFSB LRC Kaiserslautern

    (5) 405^th AFSB LRC Ansbach

    (6) 405^th AFSB BASOPS Maintenance Division

24. DODDS European Procurement Office
25. Regional Health Contracting Office – Europe, Landstuhl

26. 200^th Material Management Center (MMC) (Provisional) Petroleum Management Division (PMD)

    ...