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Is VAT eligible in Horizon Europe?

Yes, VAT is eligible in Horizon Europe, except when the beneficiary can deduct or refund the VAT.


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‚Äôs 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)

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