Yes, VAT is eligible in Horizon Europe, except when the beneficiary can deduct or refund the VAT.
References
AMGA 6.3 Ineligible costs and contributions
The following costs or contributions are ineligible:
- costs or contributions that do not comply with the conditions set out above (Article 6.1 and 6.2), in particular:
- costs related to return on capital and dividends paid by a beneficiary
- debt and debt service charges
- provisions for future losses or debts
- interest owed
- currency exchange losses
- bank costs charged by the beneficiary’s bank for transfers from the granting authority
- excessive or reckless expenditure
- deductible or refundable VAT (including VAT paid by public bodies acting as public authority)
- costs incurred or contributions for activities implemented during grant agreement suspension (see Article 32)