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In what cases will the VAT be an eligible expenditure, and in what not?
Pursuant to rule 7 of the Commission Regulation (EC) No. 448/2004 of 10 March 2004 amending the Commission Regulation No. 1685/2000 on detailed principles of the implementation of the Council Regulation No. 1260/1999 on acceptance of expenditures for activities co-financed from structural funds, VAT is eligible if beneficiary is not entitled to deduct the calculated VAT from a given purchase. Therefore, in the case of a beneficiary who is a VAT taxpayer, that tax is not eligible, unless the beneficiary declares that he/she has no possibility to deduct VAT for a given service/purchase conducted within the project, and in the case of a beneficiary who is not a payer of that tax, VAT will be an eligible expenditure.


 



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