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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 1 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 2 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 3