Other Cost Categories — Internally Invoiced Goods & Services and Specific Cost Categories (Article 6.2.D)

D. Other cost categories

D. Other cost categories [OPTION 1 for programmes without specific cost categories: Not applicable ] [OPTION 2 for programmes with specific cost categories:

1. Other cost categories (D.X): Types of costs — Form — Eligibility conditions — Calculation 1.1 What? If eligible under the Grant Agreement, the beneficiaries/affiliated entities may charge costs under ‘Other cost categories’.

Such cost categories exist in several EU programmes:

− Financial support to third parties (FSTP) (all programmes except RFCS, EUAF, CUST/FISC, CCEI, PERI, TSI, UCPM; see Article 6.2.D.1 FSTP)

− Internally invoiced goods and services (HE, DEP, EDF; see Article 6.2.D.2 Internally invoiced goods and services)

− HE Access to research infrastructure costs (see Article 6.2.D.X HE_RI)

− HE PCP/PPI procurement costs (see Article 6.2.D.X HE_PCP/PPI)

− HE ERC additional funding (see Article 6.2.D.X HE_ERC_Additional funding)

− CEF Studies (see Article 6.2.D.X CEF_Studies)

− CEF Synergetic elements (see Article 6.2.D.X CEF_Synergetic elements)

− CEF Works in outermost regions (see Article 6.2.D.X CEF_Works in outermost regions)

− CEF Land purchase ( see Article 6.2.D.X CEF_Land purchase)

− LIFE Land purchase (see Article 6.2.D.X LIFE_Land purchase)

− AMIF EMN ad hoc queries (see Article 6.2.D.X AMIF_EMN ad hoc queries)

1.2 Depending on the provisions of the specific cost categories, they must be declared as actual costs (or any other cost type, e.g. unit cost, flat rate or lump sum).

1.3. The costs must comply with the eligibility conditions set out in each specific cost category.

1.4 The calculation method will depend on the type of cost and the provisions of each specific cost category.

Eligibility conditions

Calculation

In your Grant Agreement, this option is labelled ‘actual costs’ (NOT ‘unit or actual costs’; see Data Sheet, Point 3).

This budget category covers travels and related accommodation and subsistence allowances needed for the action. For some programmes, it is specifically broken down in the following sub-categories:

− Travel

− Accommodation

− Subsistence.

1.2 If the actual costs option is activated in the Grant Agreement, the costs must be declared as actual costs.

1.3 The costs must comply with the eligibility conditions set out in Article 6.2.C.1, in particular:

− fulfil the general conditions for actual costs to be eligible (i.e. incurred during the action duration, necessary, linked to the action, etc.; see Article 6.1(a)) and

− be in line with the beneficiary’s usual practices on travel.

The travels for which costs are claimed must be necessary for the action (e.g. to present a paper explaining the results at a conference). Travel costs related to an event at which the beneficiary carried out work that was not specifically related to the action are NOT eligible.

All travel costs must be limited to the needs of the action; costs related to extensions (for other professional or private reasons) are NOT eligible.

Moreover, they must be adequately recorded.

Costs for breakfast for an overnight stay (if not included in the cost of the hotel room) can be charged (as subsistence costs) to the action if it is the beneficiary’s normal practice to reimburse them.

Costs of a combined travel (i.e. where the end point of travel is different from the start) can be charged to the action ONLY up to the cost that would have been incurred if the travel would have been made exclusively for the action (i.e. up to the theoretical cost of travelling directly back to the start point) AND if:

− it is the usual practice of the beneficiary to pay for such travels (e.g. travels combining professional and personal reasons)

− it has been an actual cost for the beneficiary.

Record-keeping

In the case of combined travel, the beneficiary must keep records of

If the beneficiary reimburses travel and/or subsistence allowances as a per diem payment, it is the per diem amount that is considered an eligible cost, NOT the actual prices paid by the person receiving the per diem. (For the purposes of the grant, these per diem costs remain actual costs, NOT simplified forms such as unit costs). They must be recorded in the beneficiary’s accounts and will be checked if there is an audit.

1.4 There is no specific calculation method; the costs must correspond to the eligible costs actually incurred (amounts paid for the travel, accommodation and subsistence).

Best practice: Beneficiaries that have special/atypical/particularly expensive travel plans should contact the granting authority for advice.

Record-keeping

In terms of record-keeping, the beneficiary must keep evidence of the

D.1 Financial support to third parties (FSTP) (all programmes except RFCS,SMP ESS, EUAF, CUST/FISC, CCEI, PERI, TSI, UCPM)

D.1 Financial support to third parties Costs for providing financial support to third parties (in the form of grants, prizes or similar forms of support; if any) are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated [on the basis of the costs actually incurred][as unit costs in accordance with the method set out in Annex 2a] and the support is implemented in accordance with the conditions set out in Annex 1. These conditions must ensure objective and transparent selection procedures and include at least the following: (a) for grants (or similar): (i) the maximum amount of financial support for each third party (‘recipient’); this amount may not exceed the amount set out in the Data Sheet (see Point 3)30 or otherwise agreed with the granting authority (ii) the criteria for calculating the exact amount of the financial support (iii) the different types of activity that qualify for financial support, on the basis of a closed list (iv) the persons or categories of persons that will be supported and (v) the criteria and procedures for giving financial support (b) for prizes (or similar): (i) the eligibility and award criteria (ii) the amount of the prize and (iii) the payment arrangements. [This cost will not be taken into account for the indirect cost flat-rate.]]

The amount must be specified in the call. It may not be more than 60 000 EUR, unless the objective of the action would otherwise be impossible or overly difficult or in the case of humanitarian aid, emergency support operations, civil protection operations, or crisis management aid (Article 207 EU Financial Regulation 2024/2509).

Eligibility conditions

Calculation

This budget category covers ‘cascading’ grants, prizes or similar (meaning where the beneficiaries of the EU grant cascade down (part of) the financial contribution to third parties, so-called ‘recipients’).

For some programmes, the specific cost category in Article 6 is complemented by specific rules in Annex 5 for carrying out the action within the meaning of Article 18 (see Annex 5 > HE Co-funded Partnerships).

Financial support to third parties may be given to natural persons (e.g. allowance, scholarship, fellowship) or legal persons (e.g. non-repayable financial assistance to local NGOs), seed money to start-ups or microcredit, or other forms. Also prizes can be given on the basis of a contest organised by the beneficiary.

Examples: 1. An action in the area of sustainable agriculture and forestry includes financial support for end-users (farmers) testing the technology developed within the action. 2. One of the work packages in Annex 1 includes funding for awarding three scholarships in the field of the action. 3. A prize announced at the beginning of the action for identifying a (new) approach to dealing with a technical implementation problem to be tackled at the end of the action. 4. A grant is given to a beneficiary foreseeing that the beneficiary should fund local NGOs which in turn provide food vouchers and microcredits to natural persons in third countries.

The financial support scheme itself is NOT an EU action; the beneficiaries are providing the financial support in their own name and under their own responsibility. When promoting the EU action (see Article 17), the financial support must therefore NOT be presented as directly provided by the EU.

What not? Support in kind (e.g. transfer of material for free) by the beneficiary to a third party is NOT considered financial support.

This cost category can only cover financial support. By contrast, cost for non-financial support or support given in-kind (e.g. vouchers) must be declared under other categories (e.g. as cost for purchases of vouchers).

The recipients are NOT party to the Grant Agreement and therefore do NOT need to be listed nor be registered in the Participant Register.

1.2 Costs of financial support to third parties must normally be declared as actual costs (or, very exceptionally, as unit costs in accordance with the method set out in Annex 2a — currently only for SMP COSME EYE and ERDF-TA IVY).

1.3 The actual costs must comply with the eligibility conditions set out in Article 6.2.D.1, in particular:

− fulfil the general conditions for actual costs to be eligible (i.e. incurred during the action duration, necessary, linked to the action, etc; see Article 6.1(a))

− respect the maximum amount of financial support to third parties as set out in the description of the action (DoA; Annex 1) — normally up to EUR 60 000 per recipient, but higher amounts are possible if necessary for the objectives of the action and agreed with the granting authority (in the call conditions/Grant Agreement)

Systematic exceptions are foreseen for specific types of funding, such as humanitarian aid, emergency support operations, civil protection operations, or crisis management aid (see Article 207 FR 2024/2509).

and

− comply with the other conditions for the support that are set out in Annex 1, and in particular:

− for cascading grants (or similar):

− the maximum amount per third party

− the criteria for determining the exact amount of financial support (e.g. EUR 2 000 per hectare; EUR 30 000 per student for a two-year scholarship)

Unless otherwise specified in the Grant Agreement, the financial support provided by the beneficiaries may take any form (e.g. a lump sum or the reimbursement of the costs incurred by the recipients when implementing the supported activities); for the purposes of the EU grant, these remain however actual costs.

− a clear and exhaustive list of the types of activities that qualify for financial support for third parties (e.g. financial support for third parties allowed for technology-testing activities)

These activities should benefit, primarily, the recipients (NOT the beneficiaries).

− the persons or category(ies) of persons that may receive it (e.g. farmers; PhD students, SMEs)

The procedures for selecting the recipients should be described in Annex 1.

− the criteria for giving financial support (e.g. physical characteristics of the agricultural plots which make them suitable for the purpose of the action).

These criteria should respond to the objectives set out in the call conditions.

− for prizes:

− the amount of the prize (e.g. EUR 10 000)

− a clear and exhaustive list of the types of activities that qualify for financial support to third parties and the award criteria for assessing the quality of entries in light of the objectives and expected results

− the conditions for participation and the conditions for cancellation of the contest, if any (e.g. eligibility and exclusion criteria; deadline for submission of entries; possibility of jury interview)

The criteria must be objective.

− the payment arrangements (usually one payment).

− for other forms of financial support to third parties, at least:

− the maximum amount per recipient

− the criteria for determining the exact amount

− the types of activities to be funded

− the types of recipients eligible. These conditions must also already be part of the proposal.

The FSTP conditions (type of activities, eligible countries, etc) may have to follow similar principles as those that apply to the beneficiaries themselves under the EU grant, if this is provided in the call conditions (of the EU grant). These conditions must then also be specified in the description of the action (DoA; Annex 1). Unless otherwise provided for in the call conditions, financial support to third parties needs to be given directly from the EU grant beneficiary to the (final) recipients, without further intermediaries. The specific cost category in Article 6 is, for some programmes (HE, DEP, HUMA etc), complemented by specific rules in Annex 5 for carrying out the action within the meaning of Article 18.

1.4. Regarding the actual cost calculation, the costs must correspond to the eligible costs actually incurred (i.e. the amounts paid by the beneficiary for the cascading grants, prizes or similar to the third parties during the duration of the action).

Specific cases (FSTP (D.1)):

(Micro)Loans and other financial instruments — If a call allows financial support to third parties, directly or via implementing partners, in repayable form such as (micro)loans or other financial instruments with a long-term character that exceed by their nature the duration of the action and the EU Grant Agreement, Annex 1 must provide for specific conditions on cost eligibility and acceptance.

For general guidance on financial support to third parties, see Guidance on good practices for implementing FSTP in EU grants.

Eligibility conditions

Calculation

2.1 What? If eligible under the Grant Agreement with the unit cost option (most programmes, e.g. I3, ERDF-TA, IMREG, EMFAF, IMCAP, SMP, ERASMUS, CREA, CERV, JUST, ESF/SOCPL, EU4H, AMIF/ISF/BMVI, EUAF, CUST/FISC, PERI (partial), TSI, UCPM), the beneficiaries/affiliated entities may charge 'Travel and subsistence costs' as unit costs.

In your Grant Agreement, this option is labelled 'unit or actual costs' (NOT 'actual costs'; see Data Sheet, Point 3).

This budget category covers travels needed for the action, broken down in the following sub-categories:

− Travel

− Accommodation

− Subsistence.

2.2 If the unit cost option is activated in the Grant Agreement, the costs must be declared using the unit cost fixed by the authorising decision C(2021)35 and set out in Annex 2a.

Which unit cost? Check the opening date of your call — the unit costs that you must use for your grant will always depend on the date on which the call for proposals was opened.

Land travel' means:

- for calls with opening date before 31 July 2024: trips between 50 and 399 km by any form of land-based travel (bus, rail or car) and trips above 400km by rail

- for calls with opening date as from 31 July 2024: trips between 50 and 399 km by any form of land-based travel, and trips between 400 and 600 km by rail.

Travel below 50km will not be reimbursed using the travel unit costs. Such costs can be reimbursed using actual costs, if it is the usual practice of the beneficiary to reimburse such short-distance travel.

If a particular instance of travel, accommodation or subsistence in the action is not covered by one of the unit costs mentioned in the authorising decision C(2021)35, actual costs may be used (in same way as 'Travel and subsistence as actual costs' above).

In practice, this is usually the case for:

− travel between 50 and 399km in a non-EU country

− travel between 50 and 399km between a Member State and a non-EU country (except for land-based travel between Member States and bordering countries for calls with opening date as from 31 July 2024)

− land travel between 50 and 399km in LU, CY or MT

− ferry or boat travel from island to island or island to mainland

− for calls with opening date as from 31 July 2024: land travel above 400 km or above 600 km where specific unit costs for distances between 400 and 600 km are provided

− for calls with opening date as from 31 July 2024: journeys less than 400 km which necessitate air travel because land travel is not possible or appropriate (see specific case below).

The amounts per unit are prefixed by the authorising decision.

2.3 The costs must comply with the eligibility conditions set out in Article 6.2.C.1, in particular:

Commission Decision of 12 January 2021 authorising the use of unit costs for travel, accommodation and subsistence costs under an action or work programme under the 2021-2027 multi-annual financial framework (C(2021)35) as amended by Commission Decision C(2023)4928 of 26.07.2023.

− fulfil the general conditions for unit costs to be eligible (i.e. units used during the action duration, necessary, linked to the action, correct calculation, etc; see Article 6.1(b)) and

− be purchased for the action and in accordance with Article 6.2.C.

2.4 The costs must be calculated, for each travel and person travelling, in accordance with the methodology set out in the authorising decision and Annex 2a.

Regarding travel:

The formulas for calculating the travel are:

- for calls with opening date before 31 July 2024:

− by air above 400km: {amount depending on distance band} x {number of journeys}

− by rail above 400km: {amount depending on distance band} x {number of journeys}

− combined air and rail above 400 km: {amount depending on distance band} x {number of journeys}

− land travel (50 – 399km) in 1 Member State: {amount for intra-Member State} x {number of journeys}

− land travel (50-399km) between 2 Member States: {amount for inter-Member State travel} x {number of journeys}

− travel between EU and one of EU's outermost regions and overseas countries and territories (OCTs)5: {specific unit cost for that OCT} x {number of journeys}

− journey of less than 400 km not covered by land transport (e.g. Helsinki/Tallinn): {unit cost for air travel (400-600 km)} x {number of journeys}

− travel to/from places more than 400 km from a primary airport (e.g. certain regions in Finland): {relevant unit cost for air travel} x 150% {number of journeys}

- for calls with opening date as from 31 July 2024:

– by air or combined air and rail above 400km: {amount depending on distance band} x {number of journeys}

– land travel in 1 Member State (50 – 399 km and 400 – 600k where relevant): {amount for intra-Member State} x {number of journeys}

– land travel between 2 Member States (50 – 399 km and 400 – 600k where relevant): {amount for inter-Member State travel} x {number of journeys}

– land travel between a Member State and a bordering country (50 – 399 km and 400 – 600 km where relevant): {amount for Member State and specific connection} x {number of journeys}

All unit costs are an amount to cover a return trip. However, the calculation of the distance should be done on the basis of the 1-way distance between the points.

For calculating the 'distance' between two points for land or air travel, beneficiaries must use the distance calculators available on the Europa website.

Enter start and end points of your travel. Do NOT enter intermediate stops, transfer locations etc.

The distance calculators are mandatory. The distance produced by the calculators is the only distance that can be used for the calculation of the unit costs — even if this does not correspond to the actual distance of the travel.

Example

For example, the land travel calculator defines the distance between towns A and B as 380 km. However, because the train line deviates slightly to also serve town C, the actual distance travelled is 410 km. For the purposes of the unit cost, only the distance of 380 km between towns A and B is relevant (as calculated by the distance calculator).

The start and end-points entered will normally be the place of employment of the person and the location of the meeting.

If, following the event, the person will travel to a place other than the start point, the amount to be declared will be the theoretical cost of returning to the same starting point, unless the different destination is necessary for the implementation of the action. In that case, the unit cost can be calculated using the longer of the distances (e.g. if travel from Dublin – Brussels – Athens is justified for the action, the unit cost to be applied can be calculated on basis of the longer flight from Brussels – Athens).

Where the trip involves 3 journeys and is necessary for the implementation of the action (e.g. Madrid – Brussels – Berlin – Madrid), the unit costs can be calculated on the basis of 2 separate return flights: Madrid – Brussels and Berlin – Madrid.

For checking the distance of travel to/from places more than 400km from a primary airport, the following are the 'primary airports' to be used (— only relevant for calls with opening date before 31 July 2024; for calls as from 31 July 2024, primary airports are no longer relevant and instead the amount is determined solely by calculating the distance in the normal way using the distance calculator):

Member State | Airport(s) ---|--- France | Paris (CDG) Lyon (LYS) Toulouse (TLS) Germany | Frankfurt (FRA) Munich (MUC) Berlin (TXL) Italy | Rome (FCO) Milan (MXP) Naples (NAP) Poland | Warsaw (WAW) Krakow (KRK) Wroclaw (WRO) Spain | Madrid (MAD) Barcelona (BCN) Valencia (VLC) Austria | Vienna (VIE) Innsbruck (INN) Belgium | Brussels (BRU) Charleroi (CRL) Czechia | Prague (PRG) Greece | Athens (ATH) Thessaloniki (SKG) Hungary | Budapest (BUD) Netherlands | Amsterdam (AMS) Rotterdam (RTM) Portugal | Lisbon (LIS) Porto (OPO) Romania | Bucharest (OTP) Cluj (CLJ) Sweden | Stockholm (ARN) Gothenburg (GOT) Bulgaria | Sofia (SOF) Croatia | Zagreb (ZAG) Cyprus | Larnaca (LCA) Denmark | Copenhagen (CPH) Estonia | Tallin (TLN) Finland | Helsinki (HEL) Ireland | Dublin (DUB) Latvia | Riga (RIX) Lithuania | Vilnius (VNO) Luxembourg | Luxembourg (LUX) Malta | Valetta (MAL) Slovenia | Ljubljana (LJU) Slovakia | Bratislava (BTS)

Regarding accommodation:

The formula for calculating the accommodation is:

{amount per unit [depending on country]} multiplied by {nights spent on travel}

For the EU's outermost regions or OCTs, the rate for the relevant Member State can be used as a proxy amount (— only relevant for calls with opening date before 31 July 2024; for calls with opening date as from 31 July 2024, specific unit costs for each OCT apply).

For calls with opening date as from 31 July 2024, bear in mind that a new and extended list of countries has been published in Annex 2a, and that this list contains a number of countries that were not included in the list for previous calls.

Moreover, for calls with opening date as from 31 July 2024, there is a specific unit cost for 'other countries' that are not specifically mentioned in the list. Therefore, in practice there is now a relevant unit cost to reimburse accommodation costs for any country in the world.

Regarding subsistence:

The formula for calculating the subsistence is:

{amount per unit [depending on country]} multiplied by {days spent on travel}

Subsistence unit costs are for a 24-hour period. The amount of unit costs to be declared should be calculated by rounding up or down to the nearest full number of days, except for the first day where any amount of hours will be rounded up to 1 full day.

For the EU's outermost regions or OCTs, the rate for the relevant Member State can be used as a proxy amount (— only relevant for calls with opening date before 31 July 2024; for calls with opening date as from 31 July 2024, specific unit costs for each OCT apply).

The subsistence unit costs is intended to cover meals and other incidental expenses. However, it is not necessary to verify whether the person already received a meal free of cost (for example, a meal provided by the meeting/conference organiser or breakfast included in the associated hotel amount; this does not impact the amount paid for the subsistence unit cost).

For calls with opening date as from 31 July 2024, bear in mind that a new and extended list of countries has been published in Annex 2a, and that this list contains a number of countries that were not included in the list for previous calls.

Moreover, for calls with opening date as from 31 July 2024, there is a specific unit cost for 'other countries' that are not specifically mentioned in the list. Therefore, in practice there is now a relevant unit cost to reimburse subsistence costs for any country in the world.

Record-keeping

As regards record-keeping, the beneficiaries will have to be able to prove (upon request) that an instance of travel took place and was linked to the action. The beneficiaries do not need to keep specific records on the actual costs incurred, but must keep adequate records and supporting documents to prove the number of units declared (see Article 20).

Example

Documents with a dated attendance list and description of the meeting can demonstrate that the travel took place, was necessary for the action and occurred during the action duration. To be able to identify the unit cost of each travel, the beneficiary could indicate on the attendance list the place of departure of the persons for whom travel costs are claimed. In case of an event with no attendance list (a smaller/informal meeting or event organised by a third party), the beneficiary must keep evidence to demonstrate that the person travelled and that it was linked to the action: the agenda, email invitation, the minutes or report of the event, the boarding pass, travel ticket, etc.

Specific cases (Travel and subsistence (C.1)):

Travel and subsistence for persons other than personnel (e.g. conference speakers, visiting experts) (actual or unit cost) — Travel and subsistence costs may also be eligible for persons that participate in the action on an ad-hoc basis (e.g. attending specific meetings), if this complies with the general and specific eligibility conditions in Article 6.1 and 6.2.C, in particular being necessary for the implementation of the action, and:

− their participation is foreseen in Annex 1, or

− their participation is specifically justified in the periodic technical report and approved by the granting authority (simplified approval procedure).

In line with the beneficiary's usual practices on travel, the beneficiary may purchase itself or reimburse these persons.

Carbon-offsetting (actual cost only)

Costs associated with carbon offsetting measures can be eligible if they are in line with the beneficiary's usual practices on travel (not just for the EU action) and fulfil the general and specific cost eligibility conditions (e.g. incurred during the action duration, in connection with the action as described in Annex 1 and the underlying travel is necessary for the action's implementation).

Air travel below 400 km (unit cost only)

Air travel below 400km is in principle not reimbursed (participants are expected to use land travel for such distances and can charge such land travel costs).

However, for calls with opening date as from 31 July 2024, there is some flexibility to reimburse air travel below 400km on the basis of actual costs incurred where land travel would be not possible or appropriate. This may, for instance, be the case:

- where land travel is not available for a particular route (for example, travel from an island to another island or from an island to the mainland)

- where land travel would involve an unusually long length of time (for example, an anticipated journey time of seven hours or more ('door to door') for a one-way trip of less than 399 km if there is a direct route by air travel as an alternative)

- where land travel is normally available but, due to unforeseen events, not available at the time (for example, works on a train line meaning the train connection is cancelled; proof of such circumstances should be kept on file).

Best practice: Beneficiaries who have queries in specific cases should contact the granting authority (ideally before the travel is undertaken, but at the very latest before the costs are submitted at the end of a reporting period). Costs for air travel for distances below 400 km which have not been agreed with the granting authority may be rejected or adjusted to the equivalent costs for land travel.

Travel by car (unit cost only)

Car travel below 50 km is NEVER eligible for

For distances between 50 and 399 km, travel by car can be reimbursed as a form of land travel (i.e. using the applicable ‘land travel’ unit costs).

For travel above 400 km, the situation depends on the call opening date:

− for calls with opening date before 31 July 2024: car travel can NOT be reimbursed using unit costs, but could be reimbursed on the basis of costs actually incurred, where this is in line with the usual practices of the beneficiary

− for calls with opening date as from 31 July 2024: reimbursement of car travel above 400km using unit costs is possible where the travel took place in one of the land travel connections for land travel between 50 and 399 km covered by authorising decision C(2021)35; if there is no such land travel connection, then costs can be reimbursed using costs actually incurred, where in line with and allowed by the beneficiaries usual practices.

No matter the actual distance travelled, the reimbursement is limited to the unit cost for land travel between 50 and 399 km. Example: For example, a person drives from Frankfurt in Germany to Bern in Switzerland – a distance of 420 km. Since there are unit costs for distances of 50 – 399 km for land travel between Germany and Switzerland, this travel can be reimbursed with a unit cost amount of EUR 66. If the connection by car is not covered by authorising decision C(2021)35, then costs can be reimbursed using costs actually incurred, where in line with and allowed by the beneficiaries usual practices.

Destinations with different distances in the flight-and land travel calculators (e.g. the flight calculator shows a distance below 400 km but the land travel calculator shows a distance of more than 400km) (unit cost only) — In the unit cost system, reimbursement of air travel is only possible where the travel is more than 400km, as calculated by the flight calculator. Therefore, if the flight calculator shows a distance of 390 km, the travel costs can NOT be reimbursed using the air travel unit costs.

Instead, the amounts to be claimed for this travel should be calculated according to the rules for land travel. Thus, if for instance the land travel calculator shows a distance of 440 km, the travel must be reimbursed using the relevant rules for land-based travel, i.e.:

− for calls with opening date before 31 July 2024: using the unit costs set out in Annex 2a for air, rail or combined air/rail (see table ’for travel of 400 km or more (air or rail or combined air/rail)’)

− for calls with opening date as from 31 July 2024: using unit costs if there is a corresponding unit cost for that travel (for example, land travel of 400 – 600 km within France, or between Belgium and France, or between Germany and Switzerland); if there is no applicable unit cost for that travel, then it can be reimbursed on the basis of costs actually incurred.

D.2 Internally invoiced goods and services (HE, DEP, EDF)

D.2 Internally invoiced goods and services Costs for internally invoiced goods and services directly used for the action may be declared as unit cost according to usual cost accounting practices, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions for such unit costs and the amount per unit is calculated: (a) using the actual costs for the good or service recorded in the beneficiary’s accounts, attributed either by direct measurement or on the basis of cost drivers, and excluding any cost which are ineligible or already included in other budget categories; the actual costs may be adjusted on the basis of budgeted or estimated elements, if they are relevant for calculating the costs, reasonable and correspond to objective and verifiable information and (b) according to usual cost accounting practices which are applied in a consistent manner, based on objective criteria, regardless of the source of funding. ‘Internally invoiced goods and services’ means goods or services which are provided within the beneficiary’s organisation directly for the action and which the beneficiary values on the basis of its usual cost accounting practices. [This cost will not be taken into account for the indirect cost flat-rate.]

1.1 What? This cost category will be inserted for CEF Infrastructure Projects types of action (i.e. action grants which are normally mixed work/studies actions).

In these actions, costs for studies must be charged separately in this special cost category.

The budget category covers all types of costs for studies, i.e. costs for personnel, subcontracting and purchases that relate to the studies to be undertaken within the framework of the action.

What not? This category is not applicable for CEF Project Grants types of action (i.e. studies-only actions with single funding rate.

1.2 The costs must be declared as actual costs or as unit costs in accordance with usual cost accounting practices (for costs for studies related to personnel; see Article 6.2.A).

1.3 They must comply with the eligibility conditions set out in Article 6.2.D.2, in particular:

− fulfil the general conditions for costs to be eligible (i.e. incurred/units used during the action duration, necessary for the action, identifiable and verifiable, etc; see Article 6.1(a) and (b))

− fulfil the eligibility conditions for the underlying types of costs in question (i.e. personnel , subcontracting, purchases).

1.4 Regarding the calculation, the costs must correspond to the eligible (unit or actual) costs incurred and must be calculated according to the rules applicable to the type of cost in question.

General > Article 6.2.D.[X] > CEF Synergetic elements D.3 CEF Synergetic elements

[OPTION for Infrastructure Projects: D.3 Synergetic elements Costs for synergetic elements related to another sector of the CEF Programme (transport, energy or digital) are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated on the basis of the costs actually incurred and allow to significantly improve the socio-economic, climate or environmental benefits of the action. Such costs are eligible only up to 20% of the beneficiaries’ total eligble costs. ]

— Calculation

1.1 What? This cost category will be inserted for AMIF AMN actions.

For these actions, the beneficiaries/affiliated entities may charge costs for 'EMN ad hoc queries'.

This budget category covers all the eligible costs except translation costs, including but not limited to direct personnel costs and expert costs for ad hoc queries, either launched by European Migration Network National Contact Point (EMN NCP) or the European Commission, to which they provide a written response.

1.2 They must be declared as unit costs, using the unit cost (rate per query) agreed with the granting authority (see AMIF authorising decision and Annex 2a and 2b).

The precise unit cost (amount per unit, i.e. EUR/ad hoc query answered in writing) is not prefixed by the authorising decision. It must be calculated for each grant and then entered into the unit cost table in Annex 2b of the Grant Agreement.

The formula for calculating the amount per unit (rate per query) is:

− for beneficiaries/affiliated entities using only own personnel (or personnel of another department that is part of the same legal entity) to reply to queries:

average personnel costs for one hour spent on ad hoc query (over past two years), i.e.:

{average of the annual remunerations (i.e. salaries, social security contributions, taxes and other statutory costs included in the remuneration) of the employees working on ad hoc queries (over past two years) divided by actual or usual annual working hours of one employee (over past two years)}

multiplied by

{total number of hours spent on ad hoc queries (over past two years)}

divided by

{total number of ad hoc queries (over past two years)}

Decision of 21 May 2021 authorising the use of unit costs under the European Migration Network for 2021-2027.

− for beneficiaries using only external experts (external contractors or personnel that is not part of the same legal entity) to reply to queries:

average rates per ad hoc query (over past two years), i.e.:

{total costs invoiced (over past two years) divided by total number of ad hoc queries (over past two years)}

− for beneficiaries using own personnel AND external experts to reply to queries:

total average personnel costs for ad hoc queries (over past two years), i.e.:

{({average personnel costs for one hour spent on ad hoc query, i.e.: {average of the annual remunerations (i.e. salaries, social security contributions, taxes and other statutory costs included in the remuneration) of the employees working on ad hoc queries (over past two years) divided by actual or usual annual working hours of one employee (over past two years)} multiplied by total number of hours spent on ad hoc queries (over past two years)) plus total expert costs for all ad hoc queries (over past two years)} divided by {total number of ad hoc queries (over past two years)}

1.3 The costs must comply with the eligibility conditions set out in Article 6.2.D.2, in particular:

− fulfil the general conditions for unit costs to be eligible (i.e. units used during the action duration, necessary, linked to the action, correct calculation, etc; see Article 6.1(b)) and

− relate to ad hoc queries of other EMN national contact points or the European Commission (participating in the network) that were answered in writing.

1.4 The costs must be calculated in accordance with the methodology set out in the authorising decision and Annex 2a.

The formula for calculating the costs for EMN ad hoc queries is:

{amount per unit [rate per query fixed in Annex 2b]}

multiplied by

{number of ad hoc queries answered in writing}

The rate per query is fixed by the granting authority, based on the rate proposed by the beneficiary/affiliated entity in Annex 2b (see above).

Eligibility conditions

Calculation

This budget category covers the costs for goods and services that the beneficiary itself produced or provided for the action. They may include (non-exhaustive list):

− self-produced consumables (e.g. electronic wafers, chemicals)

− use of specific devices or facilities needed for the action (e.g. clean room, wind tunnel, supercomputer facilities, electronic microscope, animal house, greenhouse, aquarium)

− standardised testing or research and development processes (e.g. genomic test, mass spectrometry analysis)

− hosting services for visiting project team members participating in the action (e.g. housing, canteen).

What not? Costs of goods or services purchased and costs of goods or services internally invoiced which are not directly used for the action (e.g. supporting services like cleaning, general accountancy, administrative support, etc).

1.2 The costs must be declared as unit costs in accordance with usual cost accounting practices. The usual cost accounting practices must define both the unit (e.g. hour of use of wind tunnel, one genomic test, one electronic wafer fabricated internally, etc) and the methodology to determine the cost of the unit.

It is NOT necessary to have a document called ‘internal invoice’ to support these costs, but the beneficiary should have a documented methodology how to determine them (such a

methodology must be part of its usual costs accounting practices). The beneficiary must also keep supporting evidence of the use of the good or service for the action and showing the number of units used.

1.3 The costs must comply with the eligibility conditions set out in Article 6.2.D.2, in particular:

− fulfil the general conditions for unit costs to be eligible (i.e. units used during the action duration, necessary for the action, identifiable and verifiable, etc; see Article 6.1(b))

− be in line with the beneficiary’s usual cost accounting practices and

− the cost accounting practices must have been applied in a consistent manner, based on objective criteria, regardless of the source of funding.

It must be the usual practice of the beneficiary to calculate a unit cost for that good or service. The unit costs is the internal cost per unit that is charged between departments of the same entity; it is not the price charged in the context of commercial sales or to grants from other fund providers.

The beneficiary must consistently apply its usual cost accounting practices to calculate the unit cost, based on objective criteria that must be verifiable if there is a check, audit, review or investigation. You must do this no matter who is funding the action.

Example: ineligible

If you set up a new unit cost which applies only to EU actions, the internally invoiced costs based on that new unit cost would be ineligible as they would not be your usual cost accounting practice. Example (eligible): If you make adjustments to comply with the Grant Agreement because the usual methodology includes an ineligible cost item, the adjusted methodology will still be considered as your usual cost accounting practice and not as a new unit cost.

1.4 The costs must be calculated using the actual costs recorded in the beneficiary’s accounts, excluding any ineligible costs or costs already included in other budget categories:

− if necessary, the unit cost must be adjusted to remove:

− cost elements that are ineligible under the Grant Agreement (even if they are part of the beneficiary’s usual methodology for determining the unit cost for its internal invoices)

Example

The beneficiary uses internal invoices for the use of an electronic microscope based on a unit cost per hour of use. The methodology to calculate the unit cost includes costs of capital (e.g. interest charged by the bank for a loan used to buy the microscope). Those costs are ineligible under the Grant Agreement (see Article 6.3) and must therefore be removed. The unit cost must be recalculated without them.

You can NOT simply apply an estimated percentage of deduction on the amount of your internal invoices to remove ineligible costs. You have to ensure that the internal invoice does not include any ineligible costs.

− costs of resources that do not belong to the beneficiary and which it uses free of charge (e.g. personnel or equipment of a third party provided free of charge), because those costs are not in its accounts (see Article 6.1(a)(v))

− costs that are already included in other budget categories (double funding of the same costs, see Article 6.1(a)(i))

Example

The beneficiary uses internal invoices for water chemistry analyses, based on a unit cost per water sample analysed. The methodology to calculate the unit cost includes the cost of the staff carrying out the analysis. However, the costs for those

persons are already charged to the action under direct personnel costs (category A.1). The cost of the staff must therefore be removed and the unit cost must be recalculated without them.

− if budgeted or estimated elements were included in the calculation of the amount per unit, those elements must:

− be relevant (i.e. clearly related to invoiced item)

− be used in a reasonable way (i.e. do not play major role in calculating the unit cost)

− correspond to objective and verifiable information (i.e. their basis is clearly defined and the beneficiary can show how they were calculated)

− only the share of the actual costs that are used for the production of the internally invoiced good or service may be included in the pool of costs used to determine the cost per unit; the share of these costs must be calculated by direct measurement (‘direct costs’). The pool must not include any indirect costs (except for in HE, see specific cases below), in particular not general administrative costs

Allocation keys resulting in a higher unit cost for the internally invoiced good or service when used in EU grants compared with other projects will NOT be accepted.

Impact on horizontal 215-days ceiling

The share of the cost of a cost item

Calculation 1.1 What? This cost category will be inserted for LIFE Project Grants.

For these actions, the beneficiaries/affiliated entities may charge costs related to land purchase separately in this special cost category, if it was set out in the call conditions.

This cost category covers costs for land purchase from private entities (including long-term lease of land or one-off compensations for land use rights), if incurred under the conditions and for the purposes set out in the Grant Agreement.

In exceptional cases, also short-term lease of land and temporary compensation may be eligible if foreseen in the call conditions.

What not? Land purchase from public bodies are not eligible.

Similarly, lease payments or one-off compensation payments to public bodies are not eligible (— with the exception of duly justified payments to local authorities, i.e. municipalities or similar, if explicitly allowed by the call conditions). Such payments are subject to a case-by-case assessment by the granting authority and must be explicitly foreseen in the description of the action (DoA; Annex 1 of the Grant Agreement) and it must be demonstrated that it is the only cost-effective solution to reach the objectives of the action.

Indirect costs for the land purchase costs are also NOT reimbursed.

1.2 They must be declared as actual costs.

1.3 They must comply with the eligibility conditions set out in Article 6.2.D.2 and any specific call conditions, in particular:

− fulfil the general conditions for costs to be eligible (i.e. incurred during the action duration, necessary, linked to the action, etc; see Article 6.1(a))

− be clearly linked to the objectives of the action, purchased specifically for the action and in accordance with Article 6.2.D.2, in particular:

− contribute to improving, maintaining and restoring the integrity of the Natura 2000 network

− be the only or the most cost-effective way of achieving the desired conservation outcome

− be reserved in the long term for uses consistent with the specific objectives of the LIFE Programme

AND

for purchases:

− the Member State concerned must ensure, by way of transfer or otherwise, the long-term assignment of the land to nature conservation purposes and the beneficiary/affiliated entity documents this by ensuring that:

− the entry into the land register includes a condition that the land will be assigned definitively to nature conservation

or

− if there is no land register or such a condition is not possible under national law, that such a condition is either included in the land sale contract or guaranteed by equivalent means.

Where both possibilities exist (sales contract and land registry entry), the option that offers the strongest long-term protection must be used.

− for land purchases by private entities: the beneficiary/affiliated entity must ensure the long-term conservation by ensuring that:

− the entry into the land register includes a condition that, in case of their dissolution or incapacity to manage the land according to nature conservation requirements, the property will be transferred to an entity primarily active in the field of nature protection

or

− if there is no land register or such a condition is not possible under national law, that such a condition is either included in the land sale contract or guaranteed by equivalent means.

Where both possibilities exist (sales contract and land registry entry), the option that offers the strongest long-term protection must be used. Where both possibilities exist (sales contract and land registry entry), the option that offers the strongest long-term protection must be used. The entity’s statutes must include a provision that, in case of dissolution, the land will be transferred to another legal body primarily active in the field of nature conservation (e.g. another conservation NGO or appropriate public body).

− for purchases of partial rights: the entry into the land register must duly reflect the long term nature conservation objectives and the requirements set out in Article 6.2.D.2 of the Grant Agreement

− for land purchased to be exchanged at a later date for another parcel on which the action will be undertaken: the exchange must be carried out before the end of the action and the land exchanged must comply with the requirements set out in Article 6.2.D.2 of the Grant Agreement.

For long-term leases:

− the lease must be of at least 20 years (unless provided otherwise in the call conditions)

− the lease must include provisions and commitments that ensure the achievement of its objectives in terms of habitat and species protection.

Land purchases must be done by one of the project participants who is either a well-established private organisation (e.g. nature conservation NGO or other) or a public body with nature conservation responsibility, and must remain in its ownership after the end of the project.

The purchased land must be the subject, during the action, of specific restoration and/or active management or restrictions of use that go beyond existing legal obligations or existing restrictions that could be imposed without purchasing the land. The purchase of land that is already in excellent conservation status (i.e. that requires no restoration or specific management or restrictions of use) is eligible only very exceptionally, if indispensable for the objectives of the project.

Evidence must be provided that the land (to be) purchased was not owned by a public authority in the 24 months before the project application was submitted to the EU.

Compliance with all applicable conditions must be specifically demonstrated in the proposal.

In particular, proposals are expected to include:

− evidence that the purchase price is consistent with the market price for the type of land and the region concerned (e.g. letter from competent authority, registered notary, real estate agent, etc)

− In case of land purchase, long term lease and one-off compensations, the beneficiaries need to demonstrate the cost-effectiveness already at proposal stage.

During the project (and at the latest with the final report), we will require a copy of the sales contract and/or entry in the land register, including the guarantee related to the long-term conservation. For countries that do not allow to include such guarantee in land registers and sales contract, you will be required to provide an equivalent guarantee, with the same legal level of protection in the long term.

1.4 They must be calculated on the basis of the costs actually incurred (full cost; not depreciation).

General > Article 6.2.D.[X] and D.[X] > AMIF EMN ad hoc queries D.2 and D.3 AMIF EMN ad hoc queries

Example: costs for use of an animal housing facility

Generally eligible as part of the unit cost: – staff working for the facility (e.g. keepers, veterinarians and other persons directly assigned to run the animal house) – consumables used for the animal housing (e.g. animal food, bedding) – depreciation of cages and other equipment directly used to the housing of the animals – generic supplies like electricity or water used in the facility – specific maintenance and cleaning of the animal house facility – costs of shared infrastructures where the animal housing is located (e.g. central heating, air-conditioning system) and their shared maintenance costs, allocated via usual key driver – shared services with allocation of the costs incurred for the animal house facility via usual key driver (e.g. shared cleaning services of the building where the animal housing is located) – depreciation costs of shared buildings allocated via usual key driver (e.g. if the animal housing is part of a main building of the beneficiary) Generally ineligible as part of the unit cost: – bank interests – provisions for future expenses – cost declared under other cost categories (e.g. personnel cost, equipment depreciation cost) and indirect cost (e.g. facility management costs allocated on the basis of the square meters the shelter occupies, general administrative costs such as those stemming from the HR, legal or accounting departments) – any other ineligible costs (see Article 6.3)

Example: costs for use of a wind tunnel facility

Generally eligible as part of the unit cost: – staff working for the facility (e.g. technicians, engineers and other persons directly assigned to the functioning of the wind tunnel) – depreciation of the equipment, including specific software and hardware necessary for the functioning of the wind tunnel – generic supplies like electricity used for the wind tunnel – insurance of the wind tunnel (or the premises in which it is located) – specific maintenance and cleaning of the wind tunnel equipment (e.g. air cooling system) – calibration/metrology tests of the wind tunnel – costs of shared infrastructures where the wind tunnel is located, allocated via usual key driver (e.g. central heating, air-conditioning system) and their related shared maintenance costs – depreciation costs of shared buildings allocated via usual key driver (e.g. if the building where the wind tunnel is located is part of a main building of the beneficiary) Generally ineligible as part of the unit cost: – bank interests – provisions for future expenses – cost declared under other cost categories (e.g. personnel cost, equipment depreciation cost) and indirect cost (e.g. power supply costs allocated to a clean room on the basis of the square meters it occupies, general administrative costs such as those stemming from the HR, legal or accounting departments) – any other ineligible costs (see Article 6.3)

Double funding risk

The same time of the person can NOT be charged twice to the grant,

Specific cases (costs of internally invoiced goods and services (D.2)):

Actual direct and indirect costs (HE)

If part of the usual cost accounting practices,

Co-owned resources— As an exception, if the resource for which the unit cost is calculated is co-owned by the beneficiary and a third party, the costs registered in the accounts of the third party for the co-owned resource do not need to be removed if:

− the third party is mentioned in the grant (e.g. as beneficiary, affiliated entity or, for HE, third party providing in-kind contributions in Annex 1) and

− the costs fulfil the other eligibility conditions of this Article (e.g. directly linked to the resource, exclude ineligible costs, etc).

General > Article 6.2.D.[X] and D.[X] > HE Access to research infrastructure costs D.3 and D.4 HE Access to research infrastructure costs

[OPTION for all HE and Euratom ToA (except HE IA, HE PCP/PPI, HE ERC Grants, HE EIC Grants and HE EIT KIC Actions): [OPTION if selected for the call: D.3 Transnational access to research infrastructure unit costs Unit costs for providing transnational access to research infrastructure are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated in accordance with the method set out in Annex 2a and exclude any cost which are ineligible or already included in other budget categories. Beneficiaries that declare costs under this cost category cannot use other cost categories such as internally invoiced goods and services or equipment costs (for charging the capital costs of the infrastructure), unless explicitly allowed in the call conditions. This cost will not be taken into account for the indirect cost flat-rate.]] [OPTION for all HE and Euratom ToA (except HE IA, HE PCP/PPI, HE ERC Grants, HE EIC Grants and HE EIT KIC Actions): [OPTION if selected for the call: D.4 Virtual access to research infrastructure unit costs Unit costs for providing virtual access to research infrastructure are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated in accordance with the method set out in Annex 2a and exclude any cost which are ineligible or already included in other budget categories. Beneficiaries that declare costs under this cost category cannot use other cost categories such as internally invoiced goods and services or equipment costs (for charging the capital costs of the infrastructure), unless explicitly allowed by the call conditions. This cost will not be taken into account for the indirect cost flat-rate.]]

1. HE Transnational or virtual access to research infrastructure unit costs (D.3 and D.4): Types of costs — Form — Eligibility conditions — Calculation 1.1 This cost category will be inserted for the Horizon Europe standard types of action (e.g. RIA, CSA, COFUND, etc) that involve transnational and/or virtual access to research infrastructure for scientific communities (‘provision of access activities’), in particular calls under Part III of the HE Work Programme, ‘Research Infrastructures’.

This cost category is optional. Beneficiaries can declare their access costs either as unit costs under this cost category OR simply as actual costs under another fitting cost category (e.g. purchase cost), OR — where duly justified and subject to certain conditions — as a combination of unit costs and actual costs. The specific cost category in Article 6 is complemented by specific rules in Annex 5 for carrying out the action within the meaning of Article 18 (see Annex 5 > HE access for research infrastructure activities).

[OPTION for AMIF EMN Actions: D.2 EMN ad hoc queries Costs for EMN ad hoc queries are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated as unit costs in accordance with the method set out in Annex 2a and relate to ad hoc queries of other EMN national contact points or the European Commission that were answered in writing.] [OPTION for AMIF EMN Actions: D.3 EMN translation of ad hoc queries Costs for EMN translation of ad hoc queries are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated as unit costs in accordance with the method set out in Annex 2a and relate to replies to ad hoc queries of other EMN national contact points or the European Commission that were translated externally (i.e. not by personnel of the beneficiary organisation).]

For these actions, the beneficiaries/affiliated entities may charge 'transnational or virtual access to research infrastructure unit costs'.

The budget category covers direct and indirect access costs for providing transnational access to research infrastructure (i.e. the installation's operating costs and costs related to logistical, technological and scientific support for users, including ad-hoc user training and the preparatory and closing activities needed to use the installation).

What not? Travel and subsistence costs for users to get transnational access are not included in the access costs. These costs can be reimbursed separately, in category C.1 Travel and subsistence; see Article 6.2.C.1.

1.2 If declared under this budget category, the costs must be declared as unit costs, using the unit cost table (rates per unit of access) agreed with the granting authority (see HE RI authorising decision17 and Annex 2a and 2b).

The 'unit of access' must be identified for each installation (i.e. the unit used to measure the quantity of access that the installation provides to its users).

The precise unit cost (amount per unit, i.e. EUR/unit of access) is not prefixed by the authorising decision. It must be calculated for each access provider and installation (you can use the calculators (calculator HE UN RI TA and calculator HE UN RI VA) provided on the call page) and then summarised in the table 'Summary of transnational/virtual access provision' in the proposal and in the unit cost table in Annex 2b of the Grant Agreement:

| Short name access provider | Short name infrastructure | Installation No | Installation Short name | Unit of access | Amount per unit | Estimated No of units | Total unit cost (cost per unit x estimated no of units) | |---|---|---|---|---|---|---|---|

The summary table in the proposal is generic (must be filled in for all proposals giving access to research infrastructure, even if they do not use the unit cost). Annex 2b is needed only for actions that use the unit cost.

The formula for calculating the amount per unit (unit of access rate) is:

- for transnational access:

{average annual total access costs to the installation (over past two years)} / {average annual total quantity of access to the installation (over past two years)}

- for virtual access:

{total virtual access costs to the installation (over the last year)} / {total quantity of virtual access to the installation (over the last year)}

The averages must be based on:

• the beneficiary's certified or auditable historical data
• costs allocated to the installation according to the beneficiary's usual cost accounting practices (including where the installation has been in operation for less than two years) and

Decision of 19 April 2021 authorising the use of unit costs for the costs of providing transnational and virtual access in Research Infrastructure actions.

- a period excluding times when the installation was not usable (out of order, under repair or undergoing long-term maintenance).

In exceptional and duly justified cases, the granting authority may agree with a beneficiary to use a different reference period than the ones referred to above (two years for transnational access and one year for virtual access).

The 'total quantity of access' means all the units of access annually provided by the installation, included access financed under previous EU grants, if any.

The 'annual total access costs to the installation' is calculated on the basis of the following categories of eligible costs:

• the direct costs incurred by the access provider for the 'annual total quantity of access to the installation', as recorded in the certified or auditable profit-and-loss accounts of the reference period for:
• personnel costs of administrative, technical and scientific staff directly assigned to the functioning of the installation and to the support of the users
• costs of contracts for maintenance and repair (including specific cleaning, calibrating and testing) specifically awarded for the functioning of the installation (if not capitalised)
• costs of consumables specifically used for the installation and the user's research work
• costs of contracts for installation management, including security fees, insurance costs, quality control and certification, upgrading to national and/or EU quality, safety or security standards (if not capitalised) specifically incurred for the functioning of the installation
• costs of energy power and water supplied for the installation where it can be verified as being supplied exclusively for the installation and as being a major cost item for the installation
• costs of general services when they are specifically included in the provided access services (e.g. library costs, shipping costs, transport costs)
• costs of software licence, internet connection or other electronic services for data management and computing when they are needed to provide access services
• costs of specific scientific services included in the access provided or needed for the provision of access

− the indirect costs for providing access to the installation, equal to 25% of the eligible direct costs AND excluding: − all contributions to the capital investments of the installation (including rental, lease or depreciation costs of buildings as well as depreciation and lease of instrumentation); those costs are not eligible unless otherwise specified in the work programme/call conditions, in which case only the portion used to provide access under the action can be eligible − travel and subsistence costs for users

− ineligible costs as referred to in Article 6.3.

Example: amount per unit

Assuming that a telescope provided 6 100 hours of access in year N-1 and 5 900 hours of access in year N-2 and that the total access costs (for the provision of these total quantities of access) in the two years calculated on the basis of the categories of costs indicated above (with the exclusion of any contribution to capital investment and of travel and subsistence costs of users) is respectively EUR 3 200 000 and EUR 2 800 000, then the unit cost is Average costs = average (3 200 000, 2 800 000) = 3 000 000 Average hours = average (6 100, 5 900) = 6 000 Unit cost = average (3 200 000, 2 800 000) / average (6 100, 5 900) = 3 000 000 /6 000 = 500 €

The detailed calculations used (one calculator sheet for each installation) must be kept by beneficiaries as supporting documents in case of audits.

The granting authority may verify that the proposed unit costs comply with the prescribed calculation method (and correct them, if needed).

The proposal and Annex 1 should describe the access services provided and the logistical, technological and scientific support given to users (including ad-hoc training and preparatory and closing activities necessary to use the installation).

As mentioned above, the use of unit costs for transnational and virtual access activities is optional, i.e. each access provider can decide for each installation whether to be reimbursed on the basis of unit costs, actual costs or a combination of the two. This decision must be taken before grant signature and applied consistently throughout the action. In duly justified cases, for example when there are significant variations in the costs for providing access, it can be updated through an amendment with the agreement of the granting authority.

Double funding risk

Costs that are declared as a specific unit cost can NOT be declared a

1.3 The costs must comply with the eligibility conditions set out in Article 6.2.D.3 and 6.2.D.4, in particular:

− fulfil the general conditions for costs to be eligible (i.e. units used during the action duration, necessary, linked to the action, correct calculation, etc.; see Article 6.1 (b))

− be incurred for providing transnational or virtual access to research infrastructure to scientific communities.

1.4 They must be calculated, for each access provider and installation, , in accordance with the methodology set out in the authorising decision and Annex 2a.

The formula for calculating the transnational or virtual access to research infrastructure unit costs is:

{amount per unit [rate per unit of access set out in Annex 2b]}

multiplied by

{number of actual units of access provided}

The unit of access rate is fixed by the granting authority, based on the rates proposed by the beneficiaries in Annex 2b (see above).

General > Article 6.2.D.[X] > HE PCP/PPI procurement costs D.5 HE PCP/PPI procurement costs

[OPTION for HE PCP/PPI: D.5 PCP/PPI procurement costs PCP/PPI procurement costs are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated on the basis of the costs actually incurred and: - are incurred for a joint pre-commercial procurement or joint or coordinated public procurement of innovative goods and services targeted by the action and described in Annex 1 and - the procurement is carried out by a ‘contracting authority/entity’ as defined in the EU public procurement Directives (in particular, Directives 2014/24/EU, 2014/25/EU and 2009/81/EC). The beneficiaries must award the procurement contracts to the tender(s) offering best value for money and use objective and transparent procedures which — unless otherwise provided in the call conditions — include: - if a preliminary market consultation is carried out: the publication of a prior information notice about the consultation in the Official Journal of the European Union - the publication of a contract notice in the Official Journal of the European Union - the publication of a contract award notice within 48 days after concluding the contract(s) in the Official Journal of the European Union in English and any additional language(s) chosen by the beneficiaries. Where the call conditions restrict participation or control due to security reasons, the beneficiaries must ensure that the performance of the contract takes place in the eligible countries or target countries set out in the call conditions — unless otherwise approved by the granting authority. For PPI procurements, beneficiaries that are ‘contracting authorities/entities’ within the meaning of the EU Directives on public procurement must also comply with these Directives and the applicable national law on public procurement. The beneficiaries which act as procurers (i.e. the buyers group and the lead procurer), the object and estimated cost for each procurement and the estimated financial contribution per member of the buyers group must be set out in Annex 1 and the estimated procurement costs per beneficiary must be set out in Annex 2. The costs for the cost categories other than procurement costs are eligible only up to 50% of the total estimated eligible costs of the action set out in Annex 2. This cost will not be taken into account for the indirect cost flat-rate. ]

Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p. 65). Directive 2014/25/EU of the European Parliament and of the Council of 26 February 2014 on procurement by entities operating in the water, energy, transport and postal services sectors and repealing Directive 2004/17/EC (OJ L 94, 28.3.2014, p. 243). Directive 2009/81/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of procedures for the award of certain works contracts, supply contracts and service contracts by contracting authorities or entities in the fields of defence and security, and amending Directives 2004/17/EC and 2004/18/EC (OJ L 216, 20.8.2009, p. 76).

— Calculation 1.1 What? This cost category will be inserted for CEF Infrastructure Projects types of action .

For these actions, the beneficiaries/affiliated entities may charge costs related to synergetic elements separately in this special cost category, if it was set out in the call conditions.

This budget category covers all types of costs for synergetic elements, i.e. costs for personnel, subcontracting and purchases that relate to elements identified as synergetic during the evaluation and concern the transport, energy or digital sectors.

What not? Synergies claimed with other programmes (e.g. Horizon Europe or Innovation Fund) are not to be considered synergetic elements in the meaning of CEF.

1.2 The costs must be declared as actual costs or as unit costs in accordance with usual cost accounting practices (for costs for synergetic elements related to personnel; see Article 6.2.A).

1.3 They must comply with the eligibility conditions set out in Article 6.2.D.3, in particular:

− fulfil the general conditions for costs to be eligible (i.e. incurred/units used during the action duration, necessary for the action, identifiable and verifiable, etc; see Article 6.1(a) and (b))

− allow to significantly improve the socio-economic, climate or environmental benefits of the action.

There is a cost eligibility ceiling: Synergetic elements costs cannot (at action level) exceed 20% of the total eligible costs (at action level). The 20% celling will be established based on the total accepted eligible costs at final payment (after assessment of the last periodic report).

1.4 Regarding the calculation, the costs must correspond to the eligible (unit or actual) costs incurred and must be calculated according to the rules applicable to the type of cost in question.

General > Article 6.2.D.[X] > CEF Works in outermost regions D.4 CEF Works in outermost regions

[OPTION for Infrastructure Projects: D.4 Works in outermost regions Costs for works in outermost regions are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated on the basis of the costs actually incurred, comply with the conditions set out in Points A-C for the underlying types of costs (personnel, subcontracting, purchase) and relate to works that are carried out in an outermost region within the meaning of Article 349 of the Treaty on the Functioning of the EU (TFEU)).]

Eligibility conditions

Calculation

2.1 What? This cost category will be inserted for AMIF AMN actions.

For these actions, the beneficiaries/affiliated entities may charge costs for ‘EMN translation of ad hoc queries’.

This budget category covers eligible direct costs relating to translation fees generated by the ad hoc queries, either launched by European Migration Network National Contact Point (EMN NCP) or the European Commission.

2.2 They must be declared as unit costs, using the unit cost (rate per translated query) agreed with the granting authority (see AMIF authorising decision and Annex 2a and 2b).

The precise unit cost (amount per unit, i.e. EUR/translated query) is not prefixed by the authorising decision. It must be calculated for each grant and then entered into the unit cost table in Annex 2b of the Grant Agreement.

The formula for calculating the amount per unit (rate per translated query) is:

average translation fees per ad hoc query (over past two years), i.e.:

{total fees for translations of (over past two years) ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

total number of translated queries (over past two years)}

2.3 The costs must comply with the eligibility conditions set out in Article 6.2.D.3, in particular:

− fulfil the general conditions for unit costs to be eligible (i.e. units used during the action duration, necessary, linked to the action, correct calculation, etc; see Article 6.1(b))

− relate to replies to ad hoc queries of other EMN national contact points or the European Commission that were translated externally (i.e. not by personnel of the beneficiary organisation).

2.4 The costs must be calculated in accordance with the methodology set out in the authorising decision and Annex 2a.

The formula for calculating the costs for EMN translation of ad hoc queries is:

{amount per unit [rate per translated query fixed in Annex 2b]}

multiplied by

{number of ad hoc queries translated}

The rate per translated query is fixed by the granting authority, based on the rate proposed by the beneficiary/affiliated entity in Annex 2b (see above).

Decision of 21 May 2021 authorising the use of unit costs under the European Migration Network for 2021-2027.

conditions — Calculation 1.1 What? This cost category will be inserted for CEF Infrastructure Projects types of action.

For these actions, the beneficiaries/affiliated entities may charge costs related to works in outermost regions separately in this special cost category, if it was set out in the call conditions.

This budget category covers all types of costs for works in outermost regions, i.e. costs for personnel, subcontracting and purchases that relate to works that are carried out in an outermost region within the meaning of Article 349 of the Treaty on the Functioning of the EU (TFEU; Guadeloupe, French Guiana, Martinique, Réunion, Saint-Barthélemy, Saint-Martin, the Azores, Madeira and the Canary Islands).

1.2 The costs must be declared as actual costs or as unit costs in accordance with usual cost accounting practices (for costs for outermost regions related to personnel; see Article 6.2.A).

1.3 They must comply with the eligibility conditions set out in Article 6.2.D.4, in particular:

− fulfil the general conditions for costs to be eligible (i.e. incurred/units used during the action duration, necessary for the action, identifiable and verifiable, etc; see Article 6.1(a) and (b))

− fulfil the eligibility conditions for the underlying types of costs in question (i.e. personnel , subcontracting, purchases)

− relate to works that are carried out in an outermost region within the meaning of Article 349 TFEU.

1.4 Regarding the calculation, the costs must correspond to the eligible (unit or actual) costs incurred and must be calculated according to the rules applicable to the type of cost in question.

General > Article 6.2.D.[X] > CEF Land purchase D.5 CEF Land purchase

[OPTION for Infrastructure Projects: D.5 Land purchase Costs for land purchase are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions and are calculated on the basis of the costs actually incurred. Such costs are eligible only up to 10% of the beneficiaries’ total eligble costs.]

Calculation 1.1 What? This cost category will be inserted for CEF Infrastructure Projects types of action.

For these actions, the beneficiaries/affiliated entities may charge costs related to land purchase separately in this special cost category, if it was set out in the call conditions.

This cost category covers costs for the purchase of land property on which the infrastructure funded by the EU grant will be built. This includes all costs related to the land acquisition (e.g. land preparation plan, legal costs, administrative costs,compensation payments to landowners and expropriation and related costs such as valuation, land surveying, deforestation compensation, etc).

Costs related to long-term renting /leasing or concession of the land can be considered as eligible, provided that it is proportional to the duration of the EU project.

Legal support costs incurred in the context of the land acquisition, long-term rental/lease or obtaining of servitudes (rights of way, etc) (whether such rights are obtained via contract, or via court litigation) and legal support for designing the procurement process or obtaining administrative permits necessary for the implementation of the action are also eligible.

What not? Costs related to the temporary renting of land for the purpose of construction works are not considered eligible under this cost category (but they may be eligible under the standard cost categories in Points A-C).

1.2 The costs must be declared as actual costs.

1.3 They must comply with the eligibility conditions set out in Article 6.2.D.5, in particular:

− fulfil the general conditions for costs to be eligible (i.e. incurred during the action duration, necessary for the action, identifiable and verifiable, etc; see Article 6.1(a)).

There is a cost eligibility ceiling: Land purchase costs cannot (at action level) exceed 10% of the total eligible costs (at action level). The 10% limit comprises all costs related to the purchase of land, including taxes, duties, legal and notary expenses and compensations for land users or assets on land (and including costs related to long-term renting /leasing or concession and eligible legal support costs; see above). The 10% ceiling will be established based on the total accepted eligible costs at final payment (after assessment of the last periodic report).

1.4 They must be calculated on the basis of the costs actually incurred (full cost; not depreciation).

General > Article 6.2.D.[X] > LIFE Land purchase D.2 LIFE Land purchase

D.2 Land purchase Costs for land purchase from private entities (or long-term lease of land or one-off compensations for land use rights) are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated on the basis of the costs actually incurred and: (a) the purchase will contribute to improving, maintaining and restoring the integrity of the Natura 2000 network set up pursuant to Article 3 of Directive 92/43/EEC, including through improving connectivity by the creation of corridors, stepping stones, or other elements of green infrastructure (b) land purchase is the only or most cost-effective way of achieving the desired conservation outcome (c) the land purchased is reserved in the long term for uses consistent with the specific objectives of the LIFE Programme (d) the Member State concerned ensures, by way of transfer or otherwise, the long-term assignment of such land to nature conservation purposes and the beneficiary documents this by ensuring that: (i) the entry into the land register includes a condition that the land will be assigned definitively to nature conservation (ii) or, if there is no land register or such a condition is not possible under national law, that such a condition is either included in the land sale contract or guaranteed by equivalent means (e) for land purchases by private entity beneficiaries: the beneficiaries ensure the long-term conservation by ensuring that: (i) the entry into the land register includes a condition that, in case of their dissolution or incapacity to manage the land according to nature conservation requirements, the property will be transferred to an entity primarily active in the field of nature protection (ii) or, if there is no land register or such a condition is not possible under national law, that such a condition is either included in the land sale contract or guaranteed by equivalent means (f) for purchases of partial rights: the entry into the land register duly reflects the long-term nature conservation objectives and the requirements set out in this Article (g) for land purchased to be exchanged at a later date for another parcel on which the action will be undertaken: the exchange is carried out before the end of the action and the land exchanged complies with the requirements set out in this Article (h) for long-term leases: the lease is of at least 20 years and includes provisions and commitments that ensure the achievement of its objectives in terms of habitat and species protection. This cost will not be taken into account for the indirect cost flat-rate.

conditions — Calculation 1.1 What? This cost category will be inserted for Horizon Europe PCP/PPI actions (i.e. calls with PCP/PPI ToA).

This cost category is used ONLY for calls that run as PCP/PPI type of action (i.e. where also the Annex 5 > HE PCP and PPI procurements provisions apply). For these calls, the rules for subcontracts and subcontractors in Article 6.2.B and Article 9.3 do NOT apply for the PCP or PPI procurement. Costs must be charged under Article 6.2.D.5 (new for 2021-2027). Other types of calls (RIA, IA, CSA, etc) are NOT subject to Article 6.2.D.5 (nor to Annex 5) —even if projects should include PCP or PPI activities. For them, the PCP/PPI activities must be handled as subcontracting in accordance with Article 6.2.B and Article 9.3. However, for BOTH groups, the detailed provisions in General Annex H of the HE Work Programme apply. If you plan to implement PCP or PPI activities in a Horizon Europe action, you should therefore always first look at the General Annex.

For these actions, the beneficiaries/affiliated entities may charge ‘PCP/PPI procurement costs’.

This budget category ‘covers only the costs of the PCP/PPI procurement (i.e. the price of the PCP/PPI procurement paid to the PCP/PPI providers, including related duties, taxes and charges, such as non-deductible, non-refundable value added tax (VAT)). Only costs of R&D services (PCP) or innovative solutions (PPI) procured by the beneficiaries are eligible.

Be aware that different duties, taxes and charges (in particular also a different VAT rate) may apply depending on the payment set-up for the procurement (centralised or decentralised payments).

What not? It does not cover the costs for the additional activities related to the PCP/PPI procurement.

‘Additional activities’ are the activities needed to prepare, manage and follow-up the PCP/PPI procurement (including testing of solutions by the lead procurer, buyers group, or other end-users) and further activities to embed the PCP/PPI into a wider set of demand side activities. Some of those are a mandatory part of the EU action (e.g. the activities needed to coordinate and implement the PCP/PPI procurement; see mandatory deliverables defined in General Annex H of the HE Work Programme); others are optional (e.g. activities to embed the PCP/PPI procurement into a wider set of demand side activities), unless otherwise specified in the work programme/call conditions.

Examples (other additional activities): Activities that aim to remove barriers to introducing an innovative solution on the market (including standardisation, certification and regulation); activities that prepare the ground for cooperation on future PCP or PPI projects; awareness raising and experience sharing/training.

Costs for additional activities must always be charged under the fitting standard cost categories, even when they involve the procurement of (non PCP/PPI) goods or services.

Example: additional activities

Personnel costs: Costs incurred by the lead procurer, buyers group and other consortium participants for consulting the market, preparing the call for tender documents etc must be charged under cost category A. Subcontracting costs: For web design or publicity campaign to promote the PCP/PPI procurement, for external experts that support the buyers group in evaluation of tenders must be charged under cost category B. Purchase costs: For travel tickets, consumables and equipment that needs to be bought by the buyers group to test innovative solutions of the providers that win the PCP/PPI contracts must be charged under cost category C.

Financial support to third parties (FSTP): To award a prize to the solution provider(s) that performed best in the PCP/PPI procurement must be charged under cost category D. In-kind contributions (free of charge): Potential end-users of the solutions (e.g. fire brigade) may make available personnel/equipment to the buyers group (e.g. Ministry of interior) to help test innovative solutions. For HE PCP/PPI actions, the costs of the personnel/equipment may be declared as eligible costs by the beneficiaries which use them under the standard cost categories A and C.2, as if they were their own (see Article 6.1).

Indirect costs for the PCP/PPI procurement costs are also NOT reimbursed.

1.2 PCP/PPI procurement costs must be declared as actual costs (i.e. the price actually paid).

1.3 The ‘PCP/PPI procurement costs’ must fulfil the eligibility conditions set out in Article 6.2.D.5, in particular:

− fulfil the general conditions for costs to be eligible (i.e. incurred during the action duration, necessary, linked to the action, etc.; see Article 6.1(a))

− be incurred for the PCP/PPI procurement described in Annex 1

− be based on the best value for money

− not be subject to conflict of interest

− awarded following objective and transparent procedures that comply with certain minimum conditions and

− for PPI: for beneficiaries that are ‘contracting authorities’ or ‘contracting entities’ within the meaning of the EU Public Procurement Directives (Directives 2014/24/EU, 2014/25/EU and 2009/81/EC): comply with these Directives and the applicable national law on public procurement

For PCP/PPI procurements, the contracts may NOT be awarded based on the lowest price as the only award criterion. In addition to the price, it is mandatory to take into account also the quality of the proposed innovative solutions in the evaluation of the tenders.

The minimum procedural conditions explicitly mentioned in Article 6 include obligations to publish in the OJEU (TED portal) — at least in English (and in any additional languages chosen by the beneficiaries) — prior information notices (PIN) to announce the open market consultation and the upcoming PCP/PPI procurement, as well as contract notices and contract award notices for the PCP/PPI call for tenders.

Regarding deadlines for publication of notices, we will consider as the ‘date of publication’ the date when you submitted the notice to the OJEU Publication Office.

Additional transparency requirements (including timing and exceptions) are set out in Annex 5 > PCP and PPI procurements and General Annex H of the HE Work Programme.

For general guidance on PCP/PPI types of action in HE, see How to set up and manage HE PCP and PPI grants, HE Programme Guide > Innovation Procurement and General Annexes B and H of the HE Work Programme.

For PCP procurements, the EU Public Procurement Directives normally do not apply (because exempted18). However, national laws on public procurement may apply if they have rules for this type of R&D service contracts. For PPI procurements, both the EU Directives and the national laws apply.

The beneficiaries which act as procurers (i.e. the buyers group and the lead procurer), the object and estimated cost for each procurement and the estimated financial contribution per member of the buyers group must be justified in Annex 1. There is NO simplified approval procedure).

Finally, there is a cost eligibility ceiling: PCP/PPI procurement costs must amount to a minimum of 50% of the total estimated costs of the action in the budget table, and all additional costs can amount to maximum 50% of the costs. This is due to the fact that the PCP/PPI procurement should be the main objective of PCP/PPI actions.

The maximum amount for additional activities is fixed at Grant Agreement signature, based on all the estimated eligible costs of the action. The maximum amount of EU funding for additional activities therefore does NOT change (i.e. will NOT be reduced by the granting authority) when at the end of the action it turns out that the costs actually incurred for PCP/PPI procurement are less than initially estimated (e.g. if the buyers group is able to procure at a better price than it had initially budgeted).

1.4 Regarding the calculation, the amount charged as eligible cost must correspond to the price invoiced for the PCP/PPI procurement(s).

See Article 14 of Directive 2014/24, Article 32 of Directive 2014/25 and Article 13(f)(j) of Directive 2009/81.

General > Article 6.2.D.[X] and D.[X] > HE ERC additional funding D.7 and D.8 HE ERC additional funding

[OPTION for HE ERC Grants: D.7 ERC additional funding Costs for ERC additional funding (e.g. start-up costs, major equipment, access to large facilities, major experimental and field work costs) are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated on the basis of the costs actually incurred, comply with the conditions set out in Points A and C for the underlying types of costs (personnel and purchases) and are incurred for activities eligible for such additional funding. Changes to this cost category require either an amendment or, exceptionally, simplified approval (ex post in the periodic report). These changes may only be accepted provided that the objectives for which the additional funding was awarded remain the same.] [OPTION for HE ERC Grants: D.8 ERC additional funding (subcontracting, FSTP and internally invoiced goods and services) Costs for ERC additional funding (subcontracting, financial support to third parties (FSTP) and internally invoiced goods and services) are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated on the basis of the costs actually incurred, comply with the conditions set out in Points B, D.1 and D.2 for the underlying types of costs (subcontracting, financial support to third parties and internally invoiced goods and services) and are incurred for activities eligible for such additional funding. Changes to this cost category require either an amendment or, exceptionally, simplified approval (ex post in the periodic report). These changes may only be accepted provided that the objectives for which the additional funding was awarded remain the same. This cost will not be taken into account for the indirect cost flat-rate.]

— Calculation 1.1 What? This cost category will be inserted for all Horizon Europe ERC actions.

For these actions, the beneficiaries/affiliated entities may charge ‘ERC additional funding’.

The budget category covers types of costs for additional funding set out in the applicable ERC Work Programme (e.g. major equipment, major fieldwork costs, etc). Check your call text.

1.2 They must be declared as actual costs.

1.3 The costs must comply with the eligibility conditions set out in Article 6.2.D.7, in particular:

− fulfil the general conditions for costs to be eligible (i.e. incurred during the action duration, necessary for the action, identifiable and verifiable, etc; see Article 6.1(a))

− fulfil the eligibility conditions for the underlying types of costs in question (e.g. costs related to a purchase of major equipment must also fulfil the specific eligibility conditions for the cost category C.2 Equipment) and

− be incurred for activities eligible for additional funding and for objectives for which it was awarded.

1.4. Regarding the calculation, the costs must correspond to the eligible costs actually incurred (i.e. the amount paid by the beneficiary) and must be calculated according to the rules applicable to the type of cost in question.

2. ERC additional funding (subcontracting, FSTP and internally invoiced goods and services) (D.8): Types of costs — Form — Eligibility conditions — Calculation 2.1 What? This cost category will be inserted for Horizon Europe ERC actions.

For these actions, the beneficiaries/affiliated entities may charge ‘ERC additional funding (subcontracting, FSTP and internally invoiced goods and services)’.

This budget category covers the types of costs for additional funding set out in the ERC Work Programme and related to subcontracting, financial support to third parties (FSTP), and internally invoiced goods and services. (e.g. major experimental work costs, access to large facilities, etc). Check your call text.

2.2 They must be declared as actual costs or as unit costs in accordance with usual cost accounting practices (for additional funding related to internally invoiced goods and services; see Article 6.2.D.2).

2.3 The costs must comply with the eligibility conditions set out in Article 6.2.D.8, in particular:

− fulfil the general conditions for costs to be eligible (i.e. incurred/units used during the action duration, necessary for the action, identifiable and verifiable, etc; see Article 6.1(a) and (b))

− fulfil the eligibility conditions for the underlying types of costs in question (i.e. subcontracting, financial support to third parties (FSTP) and internally invoiced goods and services)

− be incurred for activities eligible for additional funding and for the objectives for which it was awarded.

2.4. Regarding the calculation, the costs must correspond to the eligible (unit or actual) costs incurred and must be calculated according to the rules applicable to the type of cost in question.

Specific cases (ERC additional costs (D.7 and D.8)):

Simplified approval procedure (ERC additional costs)

If you need to make some

Examples (change that could be accepted): 1. The additional funding was awarded to purchase a particular piece of major equipment. During the implementation of the action, the PI proposes to use the additional funding to acquire a newly developed equipment that would allow the research team to carry out the action tasks in a more efficient manner. This change could be accepted. 2. The additional funding was awarded to carry out a sociological experiment in three European countries. During the implementation of the action, the PI proposes to enlarge the scope of the funded research and to include a fourth non-European country in the abovementioned experiment. This change could be accepted. Examples (change that would not be accepted):

1. The additional funding was awarded to finance a scientific expedition to Antarctica. After successfully executing the expedition, the PI proposes to use remaining additional funding to purchase equipment for the action. This change would not be accepted. 2. The additional funding was awarded to cover the internally invoiced access to large facilities of the beneficiary. During the implementation of the action, the PI proposes to use the additional funding to recruit new team members in order to explore and develop alternative lines of research. This change would not be accepted.

General > Article 6.2.D.[X] > CEF Studies D.2 CEF Studies

[OPTION for Infrastructure Projects: D.2 Studies Costs for studies are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated on the basis of the costs actually incurred and comply with the conditions set out in Points A-C for the underlying types of costs (personnel, subcontracting, purchase).]