With the BMF letter, paragraph 64 and paragraph 65 sentence 2 of the BMF letter of December 22, 2004 ( BStBl I p. 1200) in the version of the BMF letter of August 14, 2019 ( BStBl I p. 837) changed. The American troops use a simplified procurement procedure, which is intended to make it easier for the troops and the civilian entourage to purchase services for official needs for immediate use worth up to EUR 2,500 (cf. Item 64 of the BMF letter of 22 December 2004 – IV A 6 – S 7492 – 13/04 -, Federal Tax Gazette 2004 I p. 1200). In this process, the procurement authority of the official procurement body is delegated to the card holders (troop and civilian component) through the use of a GPC VISA credit card or GPC Mastercard credit card. In addition, in these cases, the GPC-VISA/Mastercard credit card replaces the written procurement order required in other cases.
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