How should CLLD project partners consider the amounts in the reference cost table when defining the draft budget, particularly with regard to value-added tax (VAT)?

The amounts indicated in the reference cost table are net amounts, i.e., excluding value-added tax (VAT).

However, VAT can be taken into account in the preparation of the draft budget and in the plausibility check of the costs if the project partner is not entitled to deduct input VAT. In such cases, VAT represents an actual cost factor and may be included in the calculation.

The lack of entitlement to deduct input VAT must be substantiated with appropriate documentation.