This Guide provides information for grant beneficiaries of EU funds in the Western Balkans and Türkiye on how to exempt them from paying VAT. The document includes information about the procedures for registering for VAT exemption and obtaining VAT exemptions (or refunds) when making purchases. This guide has been prepared by the EU TACSO 3 team as a ready reference to VAT exemption and VAT refund requirements for civil society organisations funded by the European Union in the Western Balkans and Türkiye. It is aimed primarily at civil society organisations in the region that are recipients of EU grant funds, either country-level or regional. The guide is compiled from available documentation and guidance and will be updated regularly if there are changes.
View moreThe guidelines are a form of instructions that are intended to ease the process of VAT exemption for newly awarded EU projects. The information within this set of guidelines is based on each country’s specific requirements in terms of VAT exemption for EU/IPA-funded projects.
View moreFollowing the first Value Added Tax (VAT) Guidelines that were produced in June 2011, this VAT guideline 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).
View moreFollowing the first Value Added Tax (VAT) Guidelines that were produced in June 2011, this VAT guideline 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.
View moreThe 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 guideline is now updated, since the last version in 2015, to reflect the minor changes for Kosovo and Serbia.
View more
