Check award documentation to see if VAT is or is not allowable:
For any awards from NIH or other DHHS agencies (CDC, HRSA, etc.), the VAT would not be allowed because the foreign component of those awards is significant. VAT would need to be paid from non-sponsored funds. See sample NIH language below:
- Customs and Import Duties: Allowable under grants to domestic organizations when performance will take place entirely within the United States, its possessions, or its territories, or when foreign involvement in the project is incidental to the overall grant-supported project. Charges may include consular fees, customs surtaxes, value-added taxes, and other related charges. Consular fees, customs surtaxes, value-added taxes, and other related charges are unallowable on foreign grants or the foreign component of a domestic grant.
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