Costs for other goods, works and services in Horizon Europe

An external provider supplies goods or delivers services, issues an invoice, and is paid a market price.
These services must not constitute an “action task” within the meaning of Annex 1 of the Grant Agreement (GA). Instead, they support the beneficiary in carrying out the project tasks themselves.

Examples

Typical examples include:

• Consumables
• Catering and events
• Printing and graphic services
• Translation services
• Open access publication costs
• Conference fees
• Licence and patent fees
• Costs for a mandatory Certificate on the Financial Statements (CFS)

Note: Costs that are treated as indirect costs according to the beneficiary’s usual accounting practice may not be charged as direct costs, regardless of their nature.

Eligibility criteria

Costs for purchases are eligible if:

• the principles of transparency and equal treatment are respected, AND
• the provider is selected based on best value for money (or lowest price, where appropriate), AND
• the costs are included in the budget (Annex 2 of the GA, category C.3), AND
• the goods or services are necessary for the project and specifically procured for it, AND
• no conflict of interest exists.

Limitations

As a general rule, purchasing such services from other beneficiaries within the same project is not allowed, since each beneficiary must declare its own costs directly to the European Commission.

Distinction from "Subcontracting"

Further information

• Annotated Grant Agreement (AGA), Article 6.2.C.3
• Online-Infopackage "Dritte in Horizon Europe" (in German only)