Travel from EU funds is subject in principle to the same rules as travel from the university budget (take into consideration the Federal Travel Expenses Act and Ordinance on Official Travel Abroad). Travel must be associated with the project and take place during the lifetime of the project. The Travel Expenses Act in force at the time when the project was set up shall apply.

Depreciation costs for equipment may be financed from EU funds where provided for in the EU agreement (Annex I). This also applies for equipment leasing. The European Commission specifies that equipment must be depreciated in accordance with the customary in-house rules. An item of equipment is assigned a service life on the basis of the in-house depreciation table based on the DFG equipment codes. The equipment is depreciated on a straight line basis over its service life starting from the month of procurement (invoice date). The depreciation of equipment costs over the course of an EU project can only be done over the life of the project. If, for example, a project runs for 4 years, only half of the gross value of an item of equipment with a service life of 8 years may be paid from EU funds.

Under Horizon 2020, equipment available to the institution prior to the start of the project that has not yet been fully depreciated may be used in EU projects and continue to be depreciated.

Only costs for consumables that are needed for the execution of the project and that were purchased during the project lifetime may be reimbursed.

An audit will only be carried out over a grant amount of €325,000 (less the indirect costs) per partner and only at the end of the project. Under Horizon 2020 rules, a European Commission audit may be carried out up to two years after the final payment is made.

Note: Value added tax may be claimed for under Horizon 2020 rules, provided that it has not been reimbursed by another body (e.g. in the event of eligibility for the deduction of input tax).