Value Added Tax (VAT) is a consumption tax often assessed in European countries. Georgia Tech is not exempt from VAT.  If VAT is charged on an invoice for purchases made on funds not associated with a sponsored award, the tax should be paid. However, if VAT is charged for purchases related to a sponsored award, the campus contact should check to see if the tax is an allowable cost according to terms of the award.  Depending upon the circumstances it may be possible to apply for a refund. Since claiming a refund involves both commission fees and administrative costs, it may be cost prohibitive to do so. If the amount of VAT charged is substantial, please contact the Senior Tax Compliance Manager in the Controller’s Office.  They will help to determine if a refund should be pursued and will assist with seeking a refund.