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Eligibility of Expenditures: Rules and Procedures for Grant Agreements

This article outlines the eligibility criteria for expenditures related to grant agreements. It specifies that expenditures are eligible from the commitment date until the end date as fixed in the agreement. All expenditures must be directly linked to project implementation and actually paid out. Key provisions include treatment of in-kind contributions, eligibility of overheads, and VAT regulations. Direct taxes and social security contributions are generally ineligible unless borne by the final beneficiary. Ensure compliance with detailed eligibility provisions to avoid issues in funding.

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Eligibility of Expenditures: Rules and Procedures for Grant Agreements

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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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