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, since the last version in 2015, to reflect the minor changes for Kosovo and Serbia.

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, 2013 and 2015 can be found at the corresponding links.