All actions: Is VAT included in the budget allocated for MSCA grants? Can it be claimed separately where eligible?

Non-deductible VAT is eligible for reimbursement under Horizon Europe, including MSCA. This would mean that VAT incurred on purchasing consumables or subcontracting activities that would fall under the Institutional unit costs category of MSCA grants could be eligible, provided it aligns with national VAT regulations.

However, beneficiaries should bear in mind that institutional costs in MSCA are calculated based on unit costs and not as actual costs.