Travel from EU funds is generally subject to the same regulations as travel from budget funds (note the Federal Travel Expenses Act and the Foreign Travel Expenses Ordinance). Travel must be related to the project and must occur during the project period. The travel expenses law applied by the institution applies. Please make sure to carry an A1 certificate when working abroad.

Depreciation costs for equipment can be financed from EU funds if this is provided for in the EU contract (Annex I). This also applies to equipment leasing. The EU Commission stipulates that equipment must be depreciated in accordance with the house rules. A device is assigned a life on the basis of the in-house depreciation table based on the DFG device key. The equipment is depreciated on a straight-line basis over its life from the month of acquisition (invoice date). Depreciation of equipment costs through an EU project can only be done over the life of the project. For example, if a project runs for 4 years, a device with a lifetime of 8 years can be paid for at half of its gross value from EU funds.

In Horizon 2020, equipment already present at the institution before the start of the project and not yet fully depreciated can also be used in EU projects and further depreciated.

Only those consumable costs that are necessary and required for the project implementation and whose purchase took place during the project duration will be reimbursed.

An audit will only be carried out if the grant exceeds 325,000 euros (less indirect costs) per partner and only at the end of the project. An audit by the EU Commission can be carried out in Horizon 2020 up to two years after the final payment.

Note: VAT is eligible in Horizon 2020 unless it is reimbursed by another body (e.g. in the case of input tax deduction entitlement).