Purchase costs are: 

• Travel and accommodation expenses
• Equipment & devices
• Other goods, works and services

The corresponding expenses must comply with the rules of reimbursability as well as the institution's internal accounting principles.

Travel  from EU funds is generally subject to the same rules as travel from budgetary funds (Note: Federal Travel Expenses Act and Foreign Travel Expenses Ordinance). Travel must be associated with the project and must occur during the project period. The travel expense law applied at 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 standard house rules. A device is assigned a useful life based on the in-house depreciation table, which is based on the DFG device key. The equipment is depreciated on a straight-line basis over its useful life beginning in the month of acquisition (invoice date). Equipment costs can only be depreciated over the life of an EU project. For example, if a project runs for 4 years, a piece of equipment with a life of 8 years can be paid for at half its gross value from EU funds. In Horizon Europe, existing equipment at the facility prior to the start of the project that has not yet been fully depreciated can also be used and further depreciated in EU projects.

Other costs, Other goods, works and services, e.g. for consumables and services, for translations, advertising, publications or other dissemination measures or the protection of project results may be recognized on the basis of actual costs incurred if they are necessary and required for the implementation of the project and their purchase has taken place during the project period.

An audit will only be carried out if the grant exceeds 430,000 euros (including indirect costs) per partner and only at the end of the project. An audit by the EU Commission can be carried out in Horizon Europe up to two years after the final payment.

Note: VAT is eligible for funding in Horizon Europe, provided it is not reimbursed by another body (e.g. in the case of input tax deduction entitlement).