Has VAT become acceptable expenditure?

in case if the total budget of the project (including VAT) is at least EUR 5 000 000 and it is recoverable under national VAT legislation or if total budget (including VAT) of the project is below EUR 5 000 000, and the project is state aid relevant, the recoverable VAT is not eligible. In other cases VAT is eligible and Applicant can include VAT into the planned Budget.