Recipients of EU funds in the Western Balkans and Turkey are generally exempt from paying VAT. It is therefore a common requirement that grant recipients, including civil society organisations, ensure that they do not pay VAT on their procurement of goods, services and works. Payment of VAT is considered an unacceptable cost in this respect. However, the procedures for registering for VAT exemption and obtaining a VAT exemption (or refund) when making a purchase are not always straightforward and change frequently.

This guide was prepared by the EU TACSO 3 team as a ready reference for VAT exemption and VAT refund conditions for EU-funded civil society organizations in the Western Balkans and Turkey.

It is intended primarily for civil society organizations in the region that are recipients of EU grants, either at the national or regional level.

The guide is compiled from available documentation and guidelines and will be updated regularly if there are changes.