Is VAT an eligible cost?
Commission Regulation (EC) No 448/2004, Rule No 7, states that VAT does not constitute eligible expenditure except when it is genuinely and definitively borne by the final beneficiary. VAT which is recoverable, by whatever means, cannot be considered eligible, even if it is not actually recovered by the final beneficiary or individual recipient. The certifying body may require from the Legal representative of the Project Partner a declaration or a certificate showing the VAT status of the institution involved.
