Download Version: September 2014 Travel and accommodation Fact sheet on

Version: September 2014
Travel and accommodation
Fact sheet on eligibility of travel and accommodation costs1
Definition
Expenditure on travel and accommodation costs of staff of the partner organisation that
relate to delivery of the project. They cover travel costs, accommodation costs, costs of
meals, visa costs, and/or daily allowances.
General principles
 Travel and accommodation costs must clearly link to the project and be essential for
effective delivery of the project activities.
 Costs must be definitely borne by the partner organisation. Direct payment by a staff
member of the partner organisation must be supported by a proof of reimbursement from
the employer.
 The principle of sound financial management should apply to the choice of transport and
accommodation. In line with the result-oriented policy approach, effectiveness should be
the leading principle. In the second instance, cost-efficiency should be ensured, taking
into account the entire cost of the mission (travel cost, staff costs related to the travel,
etc.).
 Any expenditure item defined as travel costs, accommodation costs, costs of meals or
visa costs that is already covered by a daily allowance, cannot be eligible in addition to
the daily allowance, i.e. no double funding is permissible (ref: Article 65.11 Common
Provisions Regulation (EU) No 1303/2013).
 Travel and accommodation costs of staff of organisations involved in the project as
associated partners can be eligible, as long as they are finally borne by any of the
partner organisations.
 Travel and accommodation costs of external experts and service providers cannot be
included under this budget line; they must be reported as external expertise and services
costs.
 Travel and accommodation costs of natural persons (e.g. speakers, chairpersons,
teachers, etc.) contributing to the project must be reported as external expertise and
services costs, unless the cost is borne directly by any of the partner organisations.
Budget line specific rules
 Travel and accommodation costs must be justified by activities carried out within the
project, e.g. participation in project meetings, project site visits, meetings with the
programme bodies, seminars, conferences, etc.
 Costs of travel and accommodation related to activities outside (the Union part of) the
programme area are only eligible, if they have been included in the approved Application
Form or approved by the programme following a request for travel.2 In all cases, benefits
of such activities to the programme area must be demonstrated.
 Maximum daily rates for hotel and subsistence should be respected, in accordance with
the national legislation or internal policy of the partner organisation. In duly justified
cases, costs above the maximum rates may be accepted.
1
Guidance provided in this fact sheet takes account of provisions of the regulatory framework 2014-2020 (in
particular rules on eligibility of expenditure for cooperation programmes set up in the Commission Delegated
Regulation (EU) 481/2014) and practices in use by ETC programmes in 2007-2013. The fact sheet is by no means a
legally binding document.
2 Expenditure outside (the Union part of) the programme area must follow procedures defined by the programme.
INTERACT is co-financed by the European Regional Development Fund (ERDF) | European Territorial Cooperation
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
Travel and accommodation cost should be properly documented in line with the national
legislation or internal policy of the partner organisation. In very exceptional cases
national rules concerning missing/lost documents may be accepted.
Audit trail
The following main documents must be available for control purposes:
1. Agenda or similar of the meeting/seminar/conference.
2. Paid invoices (e.g. hotel bills, travel tickets).
3. Daily allowance claims.
4. Proof of payment.
List of eligible and ineligible costs
An all-inclusive list of cost elements covered by the travel and accommodation category of costs
is provided in the Commission Delegated Regulation (EU) 481/2014. The INTERACT Matrix of
costs presents further examples of costs eligible under this budget line. Examples of ineligible
costs are also listed. Please refer to the abovementioned documents.
Programme-specific conditions
 Programmes may establish stricter rules regarding the choice of modes of transport, e.g.
they may decide that the cost of taxis is not eligible, etc.
 Some programmes may decide to use the EC scale of hotel maximum rates and daily
subsistence as a reference, defining the maximum ceiling. The EC fixed rates can apply in
particular to partner organisations that do not have any rules in this area (national,
organisational). The EC daily subsistence covers breakfast, two main meals and local
transportation. If the rates are used, no extra local travel expenses are eligible. In
addition, the daily subsistence should foresee necessary reductions whenever costs of
selected meals are covered by hosting organisations (e.g. lunch or dinner costs).
INTERACT is co-financed by the European Regional Development Fund (ERDF) | European Territorial Cooperation
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Maximum eligible rates (in EUR) for hotel and daily subsistence allowance according to
Council Regulation (EC, Euratom) No 337/2007 of 27 March 2007
Country
Hotel ceiling
Daily subsistence
Austria
130
95
Belgium
140
92
Bulgaria
169
58
Cyprus
145
93
Czech Republic
155
75
Denmark
150
120
Estonia
110
71
Finland
140
104
France
150
95
Germany
115
93
Greece
140
82
Hungary
150
72
Ireland
150
104
Italy
135
95
Latvia
145
66
Lithuania
115
68
Luxembourg
145
92
Malta
115
90
Netherlands
170
93
Poland
145
72
Portugal
120
84
Romania
170
52
Sweden
160
97
Slovakia
125
80
Slovenia
110
70
Spain
125
87
United Kingdom
175
101
Source: Council Regulation (EC, Euratom) No 337/2007 of 27 March 2007 adjusting from 1 January 2007
the scale applicable to missions by officials and other servants of the European Communities in Bulgaria
and Romania.
(http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2007.090.01.0001.01.ENG)
Note: as from 5 July 2013 the scale includes rates applicable to missions in Croatia; per diem rate is EUR
180 (daily subsistence and accommodation).
INTERACT is co-financed by the European Regional Development Fund (ERDF) | European Territorial Cooperation
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