https://www.epo.org/en/node/non-deductible-vat-eligible-cost-example
Is non-deductible VAT an eligible cost? For example, if our research institute cannot recover the VAT from institutional activities, can we claim the cost of an outsourcing expense (VAT included) in our financial report?
For reimbursables, expenses with VAT can be reimbursed if the VAT rate and the amount are clearly shown on the supplier's invoice and the grant receiver declares they are not able to recover the VAT paid.
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