UPDATED: Guidelines on VAT Exemption Procedures for EU Funded Projects

The guidelines are a form of instructions that are intended to ease the process of VAT exemption for newly awarded EU projects located in the IPA countries.

Following the first Value Added Tax (VAT) Guidelines that were produced in June 2011, this VAT Guidelines is now updated to reflect the changes, if any, in each of the countries. Since the last updated version in 2013, this version now reflects the changes seen in both Kosovo and the Former Yugoslav Republic of Macedonia. In addition, this version does not include Croatia as was the case in the previous versions.

The information within this set of guidelines on VAT Exemption for the Instrument for Pre-Accession Assistance (IPA) countries has been gathered by each TACSO country office and compiled by the TACSO Regional Office. The information is based on each country’s specific requirements in terms of VAT exemption for European Union (EU)/IPA funded projects.

Please note that the statements within the guidelines have been provided as an informal advice, to the best knowledge of the authors and in good faith. They do not necessarily reflect the views of the European Union and/or SIPU International AB as well as all the TACSO Offices.

SIPU International AB as well as the TACSO offices disclaim all responsibility for the effects of the advice whose use is exclusively at the recipients’ own risk. Please contact the appointed institutions in your country for more information.

In case of comments or corrections, please contact the TACSO national and regional office.

The Guidelines from 2011 and from 2013 can be found at the corresponding links.

*Please note that the updated version (January 2016) is now available at this link.