Utilities Tax Avoidance Program (UTAP)

The finance ministries of the NATO Forces established the Utility Tax Avoidance Program (UTAP) to allow authorized customers tax-free utilities with participating utility companies.

The UTAP program is designed for service members assigned to Europe, or U.S. civilians working for the U.S. Forces and some contractors, provided they are under the Tessa Agreement.

DoD mandates the use of UTAP in an effort to secure effective tax relief from foreign taxes on residential consumption of electricity, gas and water in Germany. To be eligible for UTAP individuals must receive their utilities from a provider that has a contractual agreement with the Tax Relief Office (TRO).

Some utilities could fall under additional cost "Nebenkosten", paid directly to the landlord, these costs are not covered by UTAP. For people who own their residence, all utility costs are covered by UTAP.

Providing your banking information is a requirement to enter the UTAP program.

Applicable guidelines:

Status of Forces Agreement, Army in Europe Regulation 215-6. DoD mandates the use of UTAP in an effort to secure effective tax relief from foreign taxes on residential consumption of electricity, gas and water in Germany. To be eligible for UTAP individuals must receive their utilities from a provider that has a contractual agreement with the Tax Relief Office (TRO). If utility cost are listed as additional cost "Nebenkosten" and paid directly to the landlord, they are not covered by this program. All utility costs are covered for home owners. German banking account information is required for enrollment.

UTAP Overview Hand Out

UTAP can save you hundreds of dollars annually off your utilities. With UTAP you will save 19% Value Added Tax on Electrical and Gas. Additionally, in some states select companies can save up to 11% additional cost per kwh on electricity tax and up to 7% on Gas (Eco Tax). Call your local UTAP office for more information about the companies that work with UTAP in your area and their tax exemptions. Providing your banking information is a requirement to enter the UTAP program.

Service Percentage Discounted (Taxes)

Electricity             19% VAT & up to 11% electricity tax (select companies only)

Gas                        19% VAT & up to 7% eco tax (select companies only)

IMPORTANT: To benefit from tax relief on utilities, you must register for the Utility Tax Avoidance Program (UTAP) through the Tax Relief Office within 24 hours of your move-in date. This ensures you are billed without taxes, as registering directly with utility companies will not provide tax exemption.

Welcome to Bavaria, Germany!

Now that you have found a new place to call home, please review the requirements below to sign up for utilities with UTAP. You must register with the UTAP program at least 24 hours after your move-in date to ensure timely processing and avoid delays in utility tax relief benefits.

The following are REQUIRED to enroll for the UTAP program:

• A bank account that allows direct debit with a valid IBAN & SWIFT number
  (read the SEPA handout)
• Signed and completed Request for Utility-Tax Relief Form
• MarktLocation-ID (MaLo)/Residence Locator Number (MaLo info)
• Pictures of the meter serial numbers and readings, taken on the day you sign your lease agreement (sample Meter Readings)
• Signed copy of your lease/rental agreement or proof of ownership
• Copy of your orders
• Valid Common Access Card (CAC), or passport and SOFA card for eligible contractors
• UTAP Application Fee $99 - Cash, Credit Card (Visa/Mastercard/Amex/Discover/Military Star Card)

There are two ways you can enroll for UTAP:

1. Online Submission at https://forms.osi.apps.mil/r/tGhRr4Wn1A
2. Via Email to usarmy.bavaria.id-europe.list.utap@army.mil with subject line "UTAP Enrollment - LAST NAME" along with all required documents and information.  

You will receive a welcome packet from the utility provider within a few days of signing up to confirm your enrollment. If you need additional assistance with understanding the welcome packet, or if you have not received a welcome packet 30 days after enrolling for UTAP, please contact the Tower Barracks Tax Relief Office (TRO) at Bldg 539, DSN 526-9075 or CIV 09641-70-526-9075 for further assistance. 

MOVE-IN CHECKLIST

Auf Wiedersehen! We hope you enjoyed your stay!

Now that you are moving on and leaving Germany, please review the requirements below to ensure a smooth transition and close out your utilities with UTAP.

Requirements to Close Out from the UTAP Program:

• Completed Request for Final Bill Form (Due to the UTAP office on your move-out date)
• MarkLokations-ID (MaLo)/Residence Locator Number

• Pictures of all meter serial numbers and readings on your move-out date.

• Your bank account must remain open for at least 90 days after your departure from Germany. If you have a different IBAN and BIC from your initial enrollment, you must provide updated banking information to the Tax Relief Office (TRO).

• Payment of your final bill/open account balance.
  • ​​​​​​​Your final bill is due 14 days after the date of the bill.

  • If your account balance is not paid, they will attempt to withdraw the funds one more time.

  • If the account is still not paid, the amount due will be sent for collection with additional handling fees. Failure to pay your final bill may result in wage garnishments for the amount due, unpaid debt reported to the U.S. Treasury, or negative impacts your credit score ─ all of which could potentially lead to long-term financial consequences.

You can submit your request along with all required information to close-out from the UTAP program by submitting the required forms and information via email to usarmy.bavaria.id-europe.list.utap@army.mil with “UTAP Close Out – LAST NAME” in the subject line, or by visiting the TRO during business hours.

LINK TO MOVE-OUT CHECKLIST

UTAP Online Enrollment (secured M365 form, must be accessed with official army.mil account)
See Move-In Checklist below for required documentation that must be submitted with your online-application. To complete online enrollment, you must make payment of $99 on Webtrac

UTAP Enrollment Memo/Application Form
Enrollment Form (fillable), must be brought into the Tax Relief Office (TRO) for processing. See Move-In Checklist below for required documentation that must be brought along with you to the Tax Relief Office. 

UTAP Issues Form
If you have a specific issue that requires UTAP support, please utilize this form and submit to the TRO.

UTAP Final Bill Form
Once you know your move-out date, complete this form to request a final bill from your utility provider. 

UTAP Move-In Checklist
UTAP Move-Out Checklist

For any UTAP-related concerns, you can contact the Tax Relief Office at:
Phone:               DSN 526-9075 or CIV 09641-70-526-9075
Email:                 usarmy.bavaria.id-europe.list.utap@army.mil
Location:           Tower Barracks (Grafenwoehr), Building 539 Room 129

In Germany, utility company billing operates differently than in the U.S., making it essential to submit accurate meter readings as part of the UTAP program. Unlike the U.S., where utility bills are typically based on actual monthly usage, German utility companies often estimate consumption and issue annual reconciliations based on actual meter readings. By submitting your meter readings on time, you ensure that your bills reflect your actual usage, preventing overcharges or unexpected adjustments at the end of the billing cycle. Accurate meter readings also help maintain compliance with the UTAP program, ensuring proper tax relief and avoiding discrepancies in your account.

If you are living in economy housing, you will have to provide electricity meter readings to your electricity supplier whenever they ask for it. Generally, that happens once a year. These readings should be done regardless of whether you are a UTAP customer (tax-free) or a regular direct customer (taxed) with the electricity company. It works similarly with gas and water meters. Check with your housing office to see what is included in the rent and what isn’t. Water for example may be a landlord responsibility that is billed to you via an add-on to the rent (Nebenkosten). The actual reading can be provided to your electricity supplier via Internet (in some cases), telephone, returning the filled out meter reading post card, or by giving the meter reading to your UTAP office for forwarding.

Each electricity meter has its own unique serial number. Make sure you are reading your meter and not your neighbors’, in case you live in a multi-family home. Electricity meters are generally located in the basement or hallways, and sometimes inside grey metal cabinets.

Some meters only have one row of numbers to be read (single meter), other meters have two rows of numbers to be read (dual meter). The difference is that the single meter simply reads the power you consume. The dual meter reads the power consumed during the day (HT) on one line and the power consumed during the night (NT) on the second line. Power at night time is generally cheaper. For a single meter you provide only one read number to the supplier, for a dual meter you provide both readings to the supplier.

Click below to view sample requests for meter readings:

Bayernwerk Letter (English)

Bayernwerk Letter (German)

Stadtwerke Weiden Ablesekarte

Providing Meter Readings:

1. Provide meter readings when requested by the utility company or by UTAP.  Meter readings can be provided to the UTAP office via email at usarmy.bavaria.id-europe.list.utap@army.mil      
2. German utility companies will NOT send monthly bills. They will estimate your utility usage based on size of quarters and family size.   Based on that estimate they will calculate an estimated monthly amount to be paid. This monthly amount is deducted automatically from your bank account every month. At the end of a billing year the utility company will notify you by mail or email and ask for the meter reading.

The utility company will calculate your actual usage and compare that against the monthly pro-rated payments you have made. If you paid more than you used you will receive a refund, if you used more than what your payments cover, you will have to pay the balance in full. Adjustments to the monthly pro-rated amounts will generally be made at that time. This will vary of course depending on your personal needs and family size. Your housing office can provide additional information.

How can I provide meter readings?​​​​​​​

1. Take a clear picture of your meters and be sure to note the date you read the meters. Then provide it to the UTAP office for forwarding to your utility company. Each electricity meter has its own unique serial number. Make sure you are reading your meter(s) and not your neighbors'.
2. You can send your meter readings via email
   1. Send to usarmy.bavaria.id-europe.list.utap@army.mil
   2. Subject Line: Meter Reading
   3. Attach: Clear photos of your meter readings with serial numbers
   4. The body of your email should include the following information:
      1. Sponsor Name (Last Name, First Name)
      2. Sponsor’s Email Address
      3. Date of Readings

SAMPLE IMAGES OF METER READINGS

What do I need to watch out for?​​​​​​​

1. You need to understand that European utility companies work differently than US utility companies.
2. Watch out for the annual meter reading request.
3. If you fail to provide reading(s) they can use an "estimated" reading. That is something you absolutely do not want because if that estimate happens to be low and this happens 3 years in a row you will be hit with a rather large close-out bill because upon a move-out a true meter reading will be required.

The Tax Relief Office provides information on various utility providers available for UTAP enrollment but does not endorse any specific company. Rates, services, and customer support vary by provider, and this information is shared solely for your convenience. If you have a preferred utility company, you may select it on the UTAP enrollment form during registration.

How can the UTAP office support you?
We stand ready to answer utility related questions and to explain utility bills or letters sent by utility companies. We also talk with the utility company for/with you in case of questions or problems.

What does the UTAP office not do?
We are not there to pay your bills for you and we also do not provide assistance for LQA reconciliations. If you fail to pay your utility bills or you are late, the VAT office will be required to pay the bill. In such a case, the VAT office will notify your commander, suspend VAT privileges, start collection proceedings and garnish your pay. In addition we will notify the respective LQA cell. Keep in mind that LQA generally includes a certain portion of money earmarked for utilities. Not using this money for paying your utilities may be considered misappropriation. We also do not get involved in landlord/tenant disputes.