Utility Tax Avoidance (UTAP)

**Effective June 6th, 2025, new legal regulations require that registration of your utilities with the UTAP office are submitted within 24-hours (one business day) **

• Before you finalize the signing of your contract, please make sure your landlord has given you the MARKLOKATIONS-ID(MaLo) /Residence Locator # for each meter (This number is supplied to you by your landlord.  It is an 11 digit and is not located on the meter number) REQUIRED .  The landlord should also provide you with the Energy Efficiency Report *IF AVAILABLE*.
• Please make sure that your WATER and/or FERNWÄRME utilities are kept under  operational costs (Nebenkosten/Operating Costs)

• Visit the UTAP office one business day from the day of the signed lease and provide the following documents:  

  1.  A hard copy of your lease.

  2,  Your official PCS orders,

  3.  All contractors must provide CAC card, Passport and SOFA card.

  4.  Your MARKLOKATIONS-ID(MaLo) /Residence Locator# -REQUIRED

  5.  Your Energy report and the meter number(s) IF AVAILABLE  

• On the day of the walk-through of your home but no later than 1 business day., please revisit the UTAP office with a signed Meter Reading -Übergabeprotokol sheet completed by either Mission Essential or your landlord and hard copy of the meter pictures.

• Pay the UTAP APPLICATION FEE – Cash or Credit Card (VISA, MasterCard, Discover, AMEX or Miltary Star card.

• New Move-in Requirement: Retroactive registrations (over 1 business day from the date of the lease) are no longer applicable.  The utility provider will apply higher rates under the new German Utility Law.

• New Move-Out Requirement: Within one business day from the day you move out , you must completely deregister your meter(s). Your account will remain open if you fail to provide the meter readings. This will hold you responsible for the utility usage and be required to pay, even if someone else moves in.

Congratulations on your new home! Please see the requirements below to sign your utilities with UTAP:

• Before you finalize the signing of your contract, please make sure your landlord has given you the MARKLOKATIONS-ID(MaLo) /Residence. Locator # *REQUIRED*and the Energy Report of the home *IF AVAILABLE*.
• Please make sure that your WATER and/or FERNWÄRME is under your operational costs (Nebenkosten)- if applicable

YOU HAVE ONE BUSINESS DAY FROM THE DAY YOU SIGN YOUR LEASE TO SIGN UP FOR YOUR UTILITIES WITH UTAP.

• Visit the UTAP office (ONE BUSINESS DAY) prepared with: a hard copy of your lease, your orders, your MARKLOKATIONS-ID(MaLo) /Residence Locator# *REQUIRED*and Energy report and the meter number(s)IF AVAILABLE*. 
• If you are a contractor, you must provide your CAC, Passport and SOFA card.
• Once you complete the walk-through of your home, please revisit the UTAP office with a signed Meter Reading -Übergabeprotokol sheet, hard copy of the meter pictures, completed by either Mission Essential or your landlord.\ within one business day.
• Pay the UTAP APPLICATION FEE – Cash or Credit Card (VISA, MasterCard, Discover, AMEX or MiltaryStar card.
• Once you receive your Welcome packet via email within a few days of sign-up, bring it in so a UTAP representative can go over with it with you.
• Make sure you provide annual meter readings- It is always the anniversary date of when you moved in.
• Make sure you keep all annual bills for reconciliation purposes.

For any concerns, please contact us at usarmy.stuttgart.incom.mbx.vat-utap@army.mil

UTAP CHECKLIST For your Move In. docx

We are sorry to see you go! Please see the requirements to close out UTAP and your utilities with UTAP:

• Once you know you have a move out date, WITHIN 14 days, you need to come by with your the MARKLOKATIONS-ID(MaLo) /Residence Locator # and the meter numbers-*REQUIRED*.

YOU HAVE ONE BUSINESS DAY FROM THE DAY YOU MOVE OUT TO COMPLETELY DEREGISTER YOUR METER(S) – if you do not give meter readings, your account stays active and you remain responsible for the utility, and you will continue to pay, even if someone else moves in

• Once you complete the walk-through of your home, please revisit the UTAP office with a signed Meter Reading -Übergabeprotokol sheet, hard copy of the meter pictures, completed by either Mission Essential or your landlord.
• Your bank account must remain open for 90 days. If you are changing banks, please make sure you have your new IBAN and BIC available with you.
• Your final bill will be sent to you via the email that you provide on your close-out form.
• Once you receive your final bill, it is due 14 days afterwards (the date will be on the bill). If it is not paid, they will attempt to draft it out one more time. If still not paid, it is sent for collection with additional handling fees.

For any concerns, please contact us at usarmy.stuttgart.incom.mbx.vat-utap@army.mil

UTAP CHECKLIST For your Move Out. docx

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 and gas 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 to include water, sewage, trash and others fall under operational costs referred to as "Nebenkosten".  These are paid directly to the landlord and are not covered by UTAP. For home owners, a copy of the notary documentation from the purchase of the property must be provided. Providing your banking information is a requirement to enter the UTAP program.

IMCOM UTILITES TAX AVOIDANCE UTAP .pdf

• UTAP can save you hundreds of dollars annually off your utilities. With UTAP you will save 19% Value Added Tax on Electricity and Gas.

Submit your Meter Reading to UTAP online. 

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 in person or by clicking on the above link.
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.
3. 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. The actual reading(s) will be provided to the UTAP office who will notify the utility company.  Complete the meter reading post card by recording the meter reading and date of reading.  Then provide it to the UTAP office for forwarding. Each electricity meter has its own unique serial number. Make sure you are reading your meter(s) and not your neighbors'.

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.

German Routing Numbers

Local IBAN and BIC required. 

Common German BIC Numbers:

• Community Bank BIC # MNBIDEF1XXX
• Service Credit Union BIC # SCRUDE51XXX
• WISE
• N26

*****UTAP does not endorse any of the above bank institutions**********