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Horizon Europe

Det här är vår läsning av Horizon Europes publicerade villkor, inte ett besked från Horizon Europe. Det är deras eget dokument som gäller. Villkoren ändras, så kontrollera datumet vid varje regeluppsättning innan du lutar dig mot den.

Läst ur finansiärens publicerade villkor · läst 2026-09-24
Redovisning
En gång om året
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Tidredovisning
Krävs för personal i projektet

Kostnadsslag

FörbrukningsmaterialGodkänd kostnad
Purchase costs at actual cost
Indirekta kostnaderGodkänd kostnad
Högst 25 procent av de direkta kostnaderna
Indirect costs are reimbursed at a flat rate of 25 % of the eligible direct costs in categories A to D, excluding volunteers costs, subcontracting costs, financial support to third parties and any exempted specific cost categories
The flat rate replaces actual indirect costs. They are not declared separately
Konsulter och externa tjänsterGodkänd kostnad
Purchase costs at actual cost
Logi och traktamentenGodkänd kostnad
Actual costs, at the beneficiary's usual practice
Löner till anställda i projektetGodkänd kostnad
Actual costs, or unit costs according to the beneficiary's usual cost accounting practices
Must be recorded in the beneficiary's accounts and be identifiable and verifiable
Must comply with national law on taxes, labour and social security
ResorGodkänd kostnad
Actual costs, at the beneficiary's usual practice, reasonable and justified
UnderleverantörerGodkänd kostnad
Eligible at actual cost, awarded using the beneficiary's usual purchasing practices, which must ensure best value for money (or lowest price where appropriate) and no conflict of interests
The tasks to be subcontracted and the estimated cost of each subcontract must be set out in Annex 1, and the total per beneficiary in Annex 2, or approved ex post in the periodic report under the simplified approval procedure
Beneficiaries that are contracting authorities must also comply with national public procurement law
Some calls restrict the countries where subcontracted work may be performed
The MGA sets no percentage cap. Some grants select an option limiting subcontracting to a limited part of the action, which is stated in the grant, not here
Utrustning och inventarierGodkänd kostnad
Only the depreciation that falls within the action period is eligible
Duties, taxes and charges including non-deductible VAT may be included
Vidareförmedlade bidragGodkänd kostnad
Financial support to third parties is eligible where the call provides for it, and is excluded from the 25 % indirect cost base

Det här får bidraget inte gå till

  • Ineligible: costs related to return on capital and dividends paid by a beneficiary.
  • Ineligible: debt and debt service charges.
  • Ineligible: provisions for future losses or debts.
  • Ineligible: interest owed.
  • Ineligible: currency exchange losses.
  • Ineligible: bank costs charged by the beneficiary's bank for transfers from the granting authority.
  • Ineligible: excessive or reckless expenditure. · flaggas, stoppas inte · Kan tillåtas med dokumentation
  • Ineligible: deductible or refundable VAT, including VAT paid by public bodies acting as public authority.
  • Ineligible: costs incurred for activities implemented during suspension of the grant agreement.
  • Ineligible: costs already declared under another EU grant, or a grant awarded by a Member State, a non-EU country or another body implementing the EU budget, except in the cases the MGA lists.
  • Costs must be incurred within the action period set out in Article 4. The only exception is costs of preparing the final periodic report, which may be incurred afterwards.
  • Costs must be incurred in connection with the action as described in Annex 1 and be necessary for its implementation, and must be identifiable and verifiable, recorded in the beneficiary's accounts under the applicable national accounting standards and its usual cost accounting practices.
  • Costs must be reasonable and justified and comply with sound financial management, in particular economy and efficiency. · flaggas, stoppas inte · Kan tillåtas med dokumentation
  • A certificate on the financial statements may be required. Whether it is, and at what threshold, is set in Point 4.3 of the Data Sheet of the individual grant, not by the programme. Check the grant. · flaggas, stoppas inte · Kan tillåtas med dokumentation
Läst ur: ec.europa.eu

Att veta vad som står i villkoren är en sak. Att veta om just den kostnad ni bokförde i förrgår bryter mot dem är en annan. Det är det maarbles svarar på.