UPDATED: Guidelines on VAT Exemption Procedures for EU Funded Projects 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. The biggest change is seen in Albania, which in June 2011 was not included in the first set of Guidelines because at that time it was not possible to provide adequate guidelines on the VAT procedures in the country. Due to the joint efforts of the Albanian civil society, TACSO Albania and the European Union Delegation (EUD) in Albania, instructions were issued for VAT exemptions that target Civil Society Organisations (CSOs) funded through the Instrument for Pre-Accession Assistance (IPA). 

The information within this set of guidelines on VAT Exemption for the 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 EU/IPA funded projects. 

Download: Guidelines on VAT Exemption Procedures for EU Funded Projects in the IPA Countries - June 2013

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. Contact details are located on the back page.

Document type
  • Practical Advice/Guide
Language

English

Publication Year

2013

Geographical focus
  • General/no specific focus
Scientifc field / Thematic focus
  • General

Entry created by Desiree Pecarz on July 3, 2013
Modified on July 3, 2013