Costs of other goods, works and services in Horizon Europe

The category “other goods, works and services” (also called "purchases") include different services purchased by the beneficiaries from external third parties in order to be able to carry out their tasks within the project by themselves.

A contract about goods, works or services is concluded between a beneficiary and a third party and issues an invoice for the service provided at regular market prices. The service may not be part of one or several "action tasks" of Annex 1 to the Grant Agreement (GA).
The costs for such services are considered when calculating the 25% flat rate for indirect costs.

Examples include consumables, catering, printing, graphics, translations, Open Access publications, costs of a mandatory audit certificate from qualified auditors (Certificate on the Financial Statements, CFS), conference fees as well as licence and patent fees.
Please note that, irrespective of the named examples, 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.

Among others, the eligibility criteria require that such services must always be awarded on the basis of best value for money and/or lowest price.

Other eligibility requirements are that the costs of the service are included in the budget of Annex 2 to the GA (budget category C.3) and that the service has been purchased specifically for the project.

It is in principle not allowed to purchase such services from other beneficiaries of the same action as each beneficiary must charge his/her own costs to the action by him-/herself.

The delineation to "subcontracting":

  • subcontracting is budgeted and reported under the budget category "B. subcontracting costs" 
  • subcontracting does refer to the direct implementation of "action tasks"
  • it is obligatory to indicate the tasks of subcontracting in Annex 1 to the GA
  • the costs for subcontracting are not considered when calculating the 25% flat rate for indirect costs

More information can be found ...


T 0043577554008
Mag. Tamara-Katharina MITISKA
Mag. Tamara-Katharina MITISKA
T 0043577554009
Robert WOREL
Robert WOREL
T 0043577554611