Examples of “other goods and services” include consumables, catering, printing, graphics and translations, open access publications, costs of audit certificates from qualified auditors (Certificate on the Financial Statements, CFS) as well as licence and patent fees. Unlike subcontracting costs, these are not action tasks specified in the Grant Agreement (GA), but goods and services required by the beneficiaries themselves to implement action tasks. The goods and services must be purchased from the supplier offering the best value for money and/or the lowest price.
Information about internal invoicing of costs can be found on our website.
Please note that goods and services which are treated as indirect costs in accordance with the beneficiary’s usual practice may not be charged as direct costs in EU projects.
For more details on the individual costs in this category please refer to the Annotated Grant Agreement (AGA), Article 6.2.D.3.
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