Today is Saturday, 2021.10.16

European Commission clarifies the position on „VAT eligibility” for Russian beneficiaries and partners

European Commission sent a Letter to the Ministry of Regional Development of the Russian Federation resolving the long awaited „VAT eligibility” question for Russian Beneficiaries and Partners on 22 November 2012. The Letter clarifies the conditions for the VAT to become eligible in five Cross Border Cooperation (CBC) programmes within the European Neighbourhood and Partnership Instrument (ENPI) 2007-2013, in which the Russian Federation participates.

The explanation of the „VAT eligibility conditions” applicable for Russian beneficiaries and partners:

- “Pursuant to provisions set forth in the letter Nr. DEVCO/F/MC/pn(2012)1380769 of 22 November 2012 to the Ministry of Regional Development of the Russian Federation, the Value Added Tax (VAT) is deemed eligible for Russian Beneficiaries and Partners of the ENPI CBC Programmes on condition that it cannot be recovered, and the project Beneficiary/Partner provides legal evidences of that”.


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