KoWi Logo
de / en

Eligible Costs

In Horizon Europe, there are four different forms of reimbursement:

  • Actual costs: Direct costs in collaborative and ERC projects are usually reimbursed as actual costs.

  • Lump sum: In this case, funding is provided by a lump sum for the entire project or work packages of the project, which is determined in advance. Examples of this type of funding include European Researchers' Night and ERC Proof of concept. 

  • Flat rate: The flat rate is only used for the reimbursement of indirect costs, which are calculated at a flat rate of 25% of the eligible direct costs.

  • Unit cost: The Marie Skłodowska-Curie Actions are the most important area of application for this form of reimbursement. Furthermore, unit costs are also used in other areas, including the allocation of internal costs.

In the context of reimbursement of actual costs, there are different cost categories:

  • Personnel costs

  • Subcontracting

  • Purchase costs

    • Travel and subsistance costs

    • Equipment

    • Other goods, works and services

  • Additional cost categories (optional for certain project types)

Basic requirements for the eligibility of costs are that they:

  • are actually incurred by the beneficiary in one of the above cost categories;

  • are incurred during the project runtime (exception: costs for the preparation of the final report);

  • are incurred in connection with the project as described in Annex I (Application) and are necessary for the implementation of the project;

  • are recorded, identifiable and verifiable in accordance with the beneficiary´s accounting rules;

  • are conform to national law;

  • follow the principles of sound financial management and are economically justifiable.