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" (i.e. project tasks as 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.
Also the internal invoicing of costs belongs to this cost category.
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.
More details can be found ...
- in the Annotated Grant Agreement (AGA), Article 6.2.D.3.