- The text discusses regulations regarding VAT exemptions based on the supplementary agreement to the NATO headquarters protocol and the VAT exemption according to § 4 No. 7 sentence 1 letter d of the VAT Act.
- The regulations cover the application of VAT exemptions for deliveries and other services performed by a headquarters, as well as deliveries and other services to a headquarters.
- These VAT exemptions are subject to certain conditions, which are similar to the conditions for VAT exemptions under the supplementary agreement to the NATO status of forces agreement.
- The text also includes provisions for the implementation of these regulations and concludes with final provisions.
- The regulations are based on discussions with the top financial authorities of the states.
Source: bundesfinanzministerium.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.
