Home Register Feedback SiteMap Disclaimer Copyright Contact
About Us
Public Workshops
Customised Workshops
Horizon Europe Links
Leaflets, Tools & Presentations
Horizon2020 Links
FP7 Financial Info and FAQs
FP7 Links
FP6 Financial Info & FAQs
FP6 Links
Project Admin
FP6 Financial Info & FAQs --> Project --> Cost Statements --> Eligible and Ineligible Costs --> Eligible and Ineligible Costs FAQs


How can my University claim back VAT costs if we cannot claim them back locally?


By definition VAT is recoverable by all businesses. However in certain States and Associated States, VAT is not recoverable by some institutions or in some circumstances. In many of the older established EU States this has been rectified by bringing income of some, if not all, of these institutions into charge for VAT and therefore the State refunds VAT on expenses. Usually where the VAT is not recoverable by the organisations, notably Universities, they also do not need to collect VAT on fee income.


Unfortunately the Commission does not distinguish between VAT recoverable and VAT which is not recoverable. No indirect taxes can be financed by the EU. In Universities in countries where VAT is not charged on fees and despite the fact that VAT on expenses can not be recovered form the State, it cannot be charged to the EU.


Incidentally the principle is similar to VAT paid on expenses incurred in other States where that VAT cannot be set-off locally, but is still not an eligible expense for EU.

Site Developed by S.Y. Technologies Last updated: 10/21/2021