Will VAT be eligible for an organisation within an EU-member state?

1.57K viewsPrevious INEA CEF Calls (2014 and 2015)

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In line with the second subparagraph of Article 8(7) of the CEF Regulation and Article 126(3)(c) of the Financial Regulation, VAT paid by beneficiaries of grants awarded following this call for proposals is eligible except:

deductible VAT (VAT paid by the beneficiary for the implementation of taxed activities or

exempt activities with right of deduction);

VAT paid for the implementation of activities engaged in as a public authority by the

beneficiary where it is a Member State, regional or local government authority of a

Member State or another body governed by public law of a Member State. Considering

that beneficiaries that are public bodies of Member States are expected to carry out

activities as public authorities (to exercise prerogatives of public powers), VAT paid by

beneficiaries that are public bodies established in Member States is, in principle, ineligible.

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