Pakkumiskutse andmed
Olek
Esitamise kuupäev
10/07/2019
Vastuse kuupäev
16/07/2019
Keel
Olek
Vastatud
Küsimuse andmed
Teema
Would it be possible to receive some additional information regarding the VAT:
Küsimus
Does the VAT exemption also refer to subcontracting arrangements, or only to the coordinator and in the case of a joint tender to the co-tenderers?
Vastus
16/07/2019
In case of a joint tender, only the leader of the consortium (i.e. the entity invoicing the European Commission) may be entitled to direct VAT exemption. There is no direct VAT exemption for the other entities of a consortium, or subcontractors. They should follow their national rules and intra-European rules in case they belong to different countries.