Erasmus+

Tempus

Higher Education

For Students

STEP 1: Tempus partner institution submits a REQUEST for IPA DEU Certificate, accompanied with Tempus Grant Agreement (at least the first page of the Agreement and the page indicating signatures, as well as the list of partners and an updated version of the estimated budget and Table 10 Budget breakdown by partner institution). Please note that the allocated budget per partner and per budget heading should be provided to enable the EU Delegation to easily determine the amount of costs eligible for the VAT exemption. The request should be sent to: Delegation of the European Union / VAT Office via email This email address is being protected from spambots. You need JavaScript enabled to view it. ) and cc: National Tempus Office BiH (NTO) at: This email address is being protected from spambots. You need JavaScript enabled to view it.; the grant-holder and partner institutions (compulsory) .

 

In the request the Partner should indicate:1) Name and postal address of grant holder, 2) Number of grant agreement of the grant holder, 3) Date of signature of the agreement by the grant holder, 4) Contract duration 5) Exact title of project Total value of the grant, 7) total eligible amount without VAT allocated per partners, 8 Exact name, postal address and VAT number (if applicable) of the Tempus partner institutions in BiH, and 9) (in case of IMPORT only ), please provide additional information and documents indicated in STEP 5 below. It should be emphasized in the request that IPA DEU Certificate will be used for IMPORT of goods as well as for VAT exemption within BiH.

 

It is highly recommendable that one Partner submits the REQUEST on behalf of all other Partners from BiH involved in that particular project. The EU Delegation will use this information to issue one IPA DEU Certificate per project (regardless of the number of partners involved in the project). The applying partner institution and/or grant-holder shall be held responsible for the accuracy of information provided within the request, as well as for ensuring that the submitted budget is updated. The applying partner institution shall be responsible for keeping the original IPA DEU Certificate, and providing a copy for other partners.

STEP 2: The NTO keeps record of the request and forwards it to an operational verifier at the Education, Audiovisual and Culture Executive Agency (EACEA), if necessary.

STEP 3: The EU Delegation will finalize the procedure (issue IPA DEU Certificate, informsTempus Partner to come and collect the Certificate).

In cases of any relevant changes in the Grant Agreement, the IPA DEU Certificate holding partner and/or the grant-holder must inform the EU Delegation about the change(s) and submit an updated version of the Grant Agreement with supporting documents.

STEP 4: After receiving the IPA DEU Certificate from the EU Delegation, the Partner provides a copy of the Certificate to a supplier, who will than issue the original invoice (FAKTURA/RACUN), containing the following clause: ‘’Oslobodjeno od placanja PDV-a u skladu sa clanom 29. stav 2. Zakona o porezu na dodanu vrijednost – Potvrda IPA DEU broj: (dobavljac mora navesti kontrolni broj Potvrde) and with no VAT calculated (Please see Article 7 of the Instruction – Annex 1).

Please note that the invoice will be valid only if clearly addressed to the partner institution indicated in Tempus Grant Agreement (Grant-holder or Partner), including the note “within the framework of Tempus project (Name and Number of the Project) coordinated by (full name and postal address of the Grant-holder)”.

The VAT amount should NOT be stated on invoice(s), (please insert 0, 00 KM in the VAT amount section).

STEP 5: (Only in case of IMPORT): In addition to the above mentioned information/documents, the applying partner institution needs to provide the following information to the EU Delegation (via email): 1) name of the end user of goods, 2) value of imported goods, 3) name of supplier/importer of goods, 4) number of sheets and items in Specification of Goods. 5) pro-forma invoice with the value of goods prior the import. Moreover, Specifications of Goods - in three original copies (properly filled, signed and stamped) and a Statement of End User (printed on memorandum of the end user, signed, and stamped) needs to be submitted to EU Delegation by post (address: Skenderija 3a, 71000 Sarajevo, Finance, Contracts and Audit Section)

After receiving IPA DEU Certificate and specifications, Tempus Partner should submit the following documents for approval to the Ministry of Civil Affairs BiH (MCP), Department of Education[1] (please refer to Article 5 of the Instructions – Annex 1): 1) copy of invoice, 2) copy of IPA DEU Certificate, 3) copy of Agreement, 4) list of partners, 5) Specification of Goods (approved by EU Delegation) and 6) Statement of End User.

STEP 6: Follow all other procedures indicated in the enclosed Instruction (see Annex 1).

All correspondence with NTO and the EU Delegation for this purpose must be in English.


[1] to be sent to the following address: Ministarstvo civilnih poslova BiH, Trg BiH 1, 71000 Sarajevo