I have just come across this situation and googled it, result:
I have a customer who is a serving soldier in the UK army, stationed in Germany. ( myself and my business is based in the UK) He said he can buy products VAT free, is this right, and if so, what do i have to do? Is there a form or anything i need? i hope someone can help please!!! The replies were inconclusive.
Searched HMRC site but can't find anywhere, any ideas?
I believe he will need to have it delivered to the regimental address (BFPO?) and to complete a form 15(10) which the regimental finance person should be able to supply. Not sure if this needs to be sent out with the order or whether it is used to claim the vat back though.
I can answer this from the perspective of having been posted abroad with my husband, USA not Germany which being in the EU has different rules. You can buy from the UK VAT and gave it delivered to your BFPO address. Some retailers e.g. Amazon just refund the VAT after delivery as they can tell that a particular BFPO number is outside the UK. Other vendors require you to give the firm the form signed and stamped by your regiment/ PO writer.
I forgot to say if your client is using BFPO to run a business I am not sure it's allowed. I am sure I saw something on a military spouses forum that it wasn't allowed, sure if it applies ti your client but just in case thiught I should mention it