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ELIGIBILITY OF EXPENDITURES

ELIGIBILITY OF EXPENDITURES. Rules and procedures article 3.1. Starting date for eligibility of expenditure = commitment date End of the eligibility fixed in the grant agreement VAT and other taxes and charges. Detailed eligibility provisions General principles.

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ELIGIBILITY OF EXPENDITURES

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  1. ELIGIBILITY OF EXPENDITURES

  2. Rules and procedures article 3.1 • Starting date for eligibility of expenditure = commitment date • End of the eligibility fixed in the grant agreement • VAT and other taxes and charges

  3. Detailed eligibility provisionsGeneral principles • All expenditures eligible unless otherwise stated • Expenditure actually paid out and directly linked to the implementation of the project

  4. Detailed eligibility provisionsFrequent questions • How are in-kind contributions treated? • Article 1.1.5 • Important: value can be independently assessed and audited

  5. Detailed eligibility provisionsFrequent questions • Are overheads eligible? • Article 1.1.6 • Have to be based on real costs • Relate to the implementation of the project • Allocated to the project according to a duly justified fait and equitable method

  6. Detailed eligibility provisionsFrequent questions • VAT and other taxes and charges? • Article 7 • VAT etc. eligible unless recoupable by law from the beneficiary state • Direct taxes, social security contributions on wages and salaries not eligible unless borne genuinely and definitely by the final beneficiary

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