You are currently viewing Is VAT eligible in Horizon Europe?

Is VAT eligible in Horizon Europe?

Yes, VAT is eligible in Horizon Europe, except when the beneficiary can deduct or refund the VAT (Value-Added Tax).

According to article 6.3 of the Horizon Europe Model Grant Agreement, VAT is eligible in a Horizon Europe project. Beneficiaries can claim it as a cost. The only exception is when the beneficiary does not pay the VAT or gets it reimbursed. Below the references from the MGA.

Value-Added Tax (VAT) is a tax, which is payable on sales of goods or services within the territory of the Member States of the EU. The tax, in all cases, is ultimately payable by the final consumer of the good or service. Click here for more information about 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)

Leave a Reply