VAT_SOP_ FINAL.pdf

Standard Operating Procedures (SOP) for Value Added Tax exemptions (VAT) on the U.S. Facility in Redzikowo Base, Poland

Standard Operating Procedure (SOP) Military Complex 6039 in Redzikowo Base , Poland

DATE: 20 July 2016 References:

1. Agreement between the Government of the Republic of Poland and the Government of the United States of America concerning the deployment of a ballistic missile defense system in the territory of the Republic of Poland signed at Warsaw on August 20, 2008.

2. Agreement between the Government of the Republic of Poland and the Government of the United States of America on the status of the Armed Forces of the United States of America in the territory of the Republic of Poland signed at Warsaw on December 11, 2009.

3. The Implementing Arrangement between the Government of the United States of America and the Government of the Republic of Poland on the status of the Armed Forces of the United States of America in the territory of the Republic of Poland regarding Official Tax Exemptions, signed on April 27, 2015.

1.0 Introduction

The purpose of this SOP is to provide the standard procedures for VAT exemptions by eligible United States forces organizations, United States Government Purchase Card holders, or, United States forces contractors under a long-term written contracts. This SOP has been prepared in accordance with Article 18 of the Agreement between the Government of the United States of America and the Government of the Republic of Poland on the status of the Armed Forces of the United States of America in the territory of the Republic of Poland, signed on December 11, 2009, and, the Implementing Arrangement between the Government of the United States of America and the Government of the Republic of Poland on the status of the Armed Forces of the United States of America in the territory of the Republic of Poland regarding Official Tax Exemptions, signed on April 27, 2015.

2.0 Basis of Understanding

Nothing in this SOP is intended to or can exceed or increase any party’s responsibilities under any existing international agreement between the Republic of Poland and the Government of the United States of America.

3.0 Points of Contact

The following Points of Contact (POCs) will serve as the primary points of contact for purposes of administering this SOP. The POCs will communicate and disseminate information as appropriate.

Designated U.S. Forces Point of Contact at Redzikowo:

1. Navy Support Facility Redzikowo Base Commander - TBD

2. Missile Defense Agency Global Deployment Site Lead – LTC John Fann

3. U.S. Army Corps of Engineers Redzikow Resident Office Executive Officer –

MAJ Kathryn Werback

Designated MoND Point of Contact at Redzikowo:

1. Polish Base Commander

2. Deputy Polish Base Commander

The Polish Base Commander will also designate a point of contact that will collect all VAT and Excise Duty Exemption Certificates and Single Authentication Certificates delivered by Designated U.S. Forces Representatives or U.S. Contractors at Redzikowo.

4.0 Designated U.S. Forces Representatives at Redzikowo:

The following individuals are considered designated U.S. Forces Representatives at Redzikowo and are authorized to sign VAT and Excise Duty Exemption Certificates on behalf of U.S. Forces. The U.S. Forces will use its best efforts to update this list regularly or as necessary. The list of designated representatives is not intended to be exclusive but is provided to expedite submission and authentication of VAT and Excise Duty Exemption Certificates.

1. U.S. Army Corps of Engineers Designated Representatives:

a) Harrington, Jeffery – Contracting Officer;

b) Olivas, Daniel – Project Office Lead;

c) Plummer, Frank – Office Engineer;

d) Raposa, Rachael – Contracting Officer;

e) Santos, Dayon – Contracting Officer

f) Thomas Smiley – Administrative Contracting Officer;

2. U.S. Navy Designated Representatives:

3. Missile Defense Agency Designated Representatives:

5.0 The VAT Exemption Process and Responsibilities.

Step Action Responsible Party Description Remarks

1.

Providing the VAT and Excise Duty Exemption

Certificate Form.

United States Forces

(U.S. Forces)

English and Polish version of the form provided in the Annex of the Implementing Arrangement (IA) Regarding Official Tax Exemptions. This form will either be initiated by the United States Forces or will be provided to a contractor under contract with the United States forces.

When providing the VAT and Excise Duty Exemption Certificate Form to a Contractor, the U.S. Forces will provide instructions on completing Blocks 1 and 3.

2.

Completing the VAT and Excise Duty

Exemption Certificate Form.

U.S. Forces/ U.S. Forces Contractor

a. The VAT and Excise Duty Exemption Certificate Form

– Blocks 1 and 3 shall be completed.

b. Block 1 shall include the name and address of the eligible U.S. Forces Organization and/or Contractor.

c. Block 3 shall include:

o The name and VAT number of the contractor/supplier o A detailed description of the goods and/or services provided, or, o Will reference an attached contract /order form/ invoice that reflects to goods and/or services to be provided.

a. U.S. Forces Contractors shall provide the completed VAT and Excise Duty Exemption Certificate Form to a designated U.S. Forces Representative via electronic mail if possible.

b. The list of designated U.S.

Forces Representatives for Redzikowo is provided in Paragraph 4.

c. Paragraph 4 is not intended to be exclusive and is only provided to expedite submissions. Annex A shall be updated as necessary by the U.S. Forces.

3.

Approval of the VAT and Excise Duty

Exemption Certificate Form by U.S. Forces.

U.S. Forces

a. A designated U.S. Forces Representative will review and, if acceptable, will date and sign in Block 2 of the VAT and Excise Duty Exemption Certificate Form

b. If prepared by a Contractor the VAT and Excise Duty Exemption Certificate Form will then be returned to the Contractor by mail, or, the Contractor will be notified that the Form is ready to be picked up by the Contractor.

a. U.S. Forces shall complete their review and approval within 7 calendar days of submission by the U.S.

Forces contractor.

b. If the Single Authentication procedures outlined in Step 6 and 7 are utilized the U.S.

Forces will fill out and complete Block 5 of the VAT and Excise Duty Exemption Certificate Form.

4.

Submittal of the VAT and Excise Duty

Exemption Certificate Form for approval by the Polish Ministry of

National Defense (MoND).

U.S.

Forces/U.S.

Forces Contractor

a. If prepared by a Contractor, the VAT and Excise Duty Exemption Certificate Form will be mailed/delivered to a designated MoND representative by either a designated U.S. Forces Representative or U.S.

Forces Contractor representative.

b. If prepared by a member of the U.S. Forces, a designated U.S. forces representative will mail/deliver the VAT Exemption Certificate Form to a designated MoND representative.

a. The list of MoND Points of Contact for Redzikowo is provided in Paragraph 3.

b. The Points of Contact in Paragraph 3 are not intended to be exclusive and is only provided to expedite submissions. Annex B shall be updated as necessary by the the MoND.

5.

Approval of the VAT and Excise Duty

Exemption Certificate Form by MoND.

MoND

a. The designated MoND POC will review the VAT package and date and sign in Block 4 of the VAT Form

b. The VAT and Excise Duty Exemption Certificate Form will either be returned to the Contractor by mail, or, the U.S. Forces/U.S.

Forces Contractor will be notified that the Form is ready to be picked up.

a. MoND shall complete their review and approval within 7 calendar days of submission by the U.S. Forces or a U.S.

Forces contractor.

b. “Single Authentication” procedures as discussed in Step 6 and 7 may also be utilized.

6.

Preparation of the

Single Authentication Form.

U.S.

Forces/U.S.

Forces Contractor

a. The U.S. Forces will prepare the Single Authentication Form provided in Annex C and will mail/deliver the Single Authentication Form to a designated MoND representative.

b. The U.S. Forces will include a copy of the long term written contract as an attachment to the Single Authentication Form.

a. Annex A and B provides the format for the Single Authentication Form

b. Annex A and B shall be updated as necessary.

7.

Approval of the Single Authentication Form by

MoND.

MoND

The designated MoND POC will review the Single Authentication Form, issue a certificate number and date and sign the Form.

MoND shall complete their review and approval within 7 calendar days of submission by the U.S. Forces.

6.0 Future Revisions

It is understood by both parties that this document may evolve as the construction project progresses and future revisions may be warranted. Changes to Paragraph 3, Points of Contact, and Paragraph 4, Designated U.S. Forces Representatives at Redzikowo, may be executed unilaterally at any time by either party. Changes to the SOP outside of Paragraph 3 and Paragraph 4 will be made based on mutual agreement by both parties.

Signed in Słupsk, this _______ day of July 2016, in two duplicate copies, in Polish and English languages, both texts being equally authentic.

WITOLD BARTOSZEK

Colonel, POL A Redzikowo Polish Base Commander & Commander of the Polish Force Protection Battalion

Annex A - Single Authentication Certificate (Poświadczenie) in English.

Annex B – Single Authentication Certificate (Poświadczenie) in Polish.

Annex A

Single Authentication Certificate

Certificate no: XXXX Date:

SUBJECT: VAT and Excise Duty Exemption Single Authentication Certificate

1. As the representative authorized by the Minister of National Defense of the Republic of Poland, I hereby issue this certificate for the below referenced eligible United States forces organization, United States Government Purchase Card holder, or, contractor under a long-term written contract:

2. This certificate entitles an eligible United States forces organization, United States Government Purchase Card holder, or, contractor under a long-term written contract listed in point 1 above to exemption from VAT and/or excise duty for supply of goods and/or services on the basis of the below referenced contract:

Contract no .............................................. date Supplier:

Subject:

Value:

Information on contract amendments (if annexing):

3. This certificate constitutes a permission to dispense with stamp under Box 4 of VAT and excise duty exemption certificate duly completed by United States forces organization, United States Government Purchase Card, or, contractor under a long-term written contract listed in point 1 above, for the purpose of implementing the contract mentioned in point 2. A copy of this document shall be attached to a duly executed VAT and excise duty exemption certificate.

4. Any amendment introduced to the part of contract related to the quantity or variety of goods and array of services requires the issuance of a new certificate.

5. This document is issued pursuant to Article 18 of the Agreement between the

Government of the United States of America and the Government of the Republic of Poland on the status of the Armed Forces of the United States of America in the territory of the Republic of Poland, signed on December 11, 2009, and, Article 2 of the Implementing Arrangement between the Government of the United States of America and the Government of the Republic of Poland on the status of the Armed Forces of the United States of America in the territory of the Republic of Poland regarding Official Tax Exemptions, signed on April 27, 2015.

ANNEX B

Poświadczenie nr: XXXX Dnia:

DOTYCZY: zwolnienia z podatku VAT i podatku akcyzowego.

1. Jako upoważniony przedstawiciel Ministra Obrony Narodowej Rzeczypospolitej

Polskiej, niniejszym wydaję poniższe poświadczenie dla uprawnionej organizacji sił zbrojnych Stanów Zjednoczonych, uprawnionego przedstawiciela Rządu Stanów Zjednoczonych Ameryki lub wykonawcy budowlanego, który zawarł umowę długoterminową ze stroną amerykańską:

2. Poświadczenie dotyczy zwolnienia uprawnionej organizacji sił zbrojnych Stanów Zjednoczonych, uprawnionego przedstawiciela Rządu Stanów Zjednoczonych Ameryki lub wykonawcy budowlanego, który zawarł umowę długoterminową ze stroną amerykańską, wymienionego w pkt. 1, z podatku VAT i/lub podatku akcyzowego w związku z zaopatrzeniem w towary i/lub usługi na podstawie nw. umowy:

Umowa nr .............................................. z dnia Dostawca:

Przedmiot umowy:

Wartość umowy:

Informacje o zmianach do umowy (w przypadku jej aneksowania):

3. Niniejsze poświadczenie stanowi zezwolenie na rezygnację z pieczęci w polu nr 4

Świadectwa zwolnienia z podatku VAT i podatku akcyzowego wypełnionego przez organizację sił zbrojnych Stanów Zjednoczonych, uprawnionego przedstawiciela Rządu Stanów Zjednoczonych Ameryki lub wykonawcy budowlanego, który zawarł umowę długoterminową ze stroną amerykańską, wymienionego w pkt. 1, w związku z realizacją umowy o której mowa w pkt. 2. Kopię poświadczenia załącza się do oryginału Świadectwa.

4. Zmiana umowy w części dotyczącej ilości lub asortymentu zamawianych towarów lub zakresu kontraktowanych usług wymaga wydania nowego świadectwa.

5. Niniejszy dokument wydawany jest zgodnie z artykułem 18 Umowy między Rządem Rzeczypospolitej Polskiej a Rządem Stanów Zjednoczonych Ameryki o statusie sił zbrojnych Stanów Zjednoczonych Ameryki na terytorium Rzeczypospolitej Polskiej, sporządzonej w Warszawie dnia 11 grudnia 2009 roku, oraz, artykułem 2 Porozumienia Wykonawczego między Rządem Rzeczypospolitej Polskiej a Rządem Stanów Zjednoczonych Ameryki o statusie sił zbrojnych Stanów Zjednoczonych Ameryki na terytorium Rzeczypospolitej Polskiej dotyczące zwolnień podatkowych dla celów oficjalnych, sporządzonego w dniu 27 kwietnia 2015 roku.