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Horizon Europe is the main Research and Innovation Funding Programme of the European Commission.

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Horizon 2020 is the previous Funding Programme. There are no longer calls, but projects can run until 2024.

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Digital Europe is a Funding Programme focused on bringing digital technology to businesses, citizens and administrations.

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Infosheet


Internally invoiced goods and services in Horizon Europe

Rules have changed in Horizon Europe - now based on unit costs according to usual accounting practices , and through cost divers. Practical details are listed.

Programmes HorizonEU L+F  

Published on | 3 years ago

Last updated on | 4 months ago

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Ann Van Hauwaert

ann.vanhauwaert@fwo.be

What?

Costs for goods and services which are produced or provided within the beneficiary’s organisation directly for the action on the basis of its usual cost accounting practices

Examples:

  • Self-produced consumables
  • Specialised premises for hosting research specimens (eg. Animal house)
  • Standardised testing of research processes
  • Use of specific research device/facility
  • In-house catering and housing for researchers

In Horizon 2020

  • Unit costs
  • All in average costs but WITHOUT inclusion of indirect costs in the unit costs
  • No profit
  • Personnel cost: calculation of hourly rates according to the MGA principles
  • Pro-rate depreciation costs for the relevant reporting period
  • Under “other direct costs”

AMGA H2020 (from 27.02.2017 onwards)– art. 6.2.D.5 (in version 5.2-26 June 2019 – page 101)

Horizon Europe

Principles

  • Unit costs according to usual cost accounting practices of the beneficiaries, and consistently used by the beneficiary regardless of the source of funding
  • Attributed by direct measurement or on the basis of cost drivers
  • Costs used for the action

Details

  • Needed: well documented methodology for using allocation keys based on the organisation’s usual cost accounting practices, direct and indirect costs
  • Indirect costs can be included in the unit cost and can be different than 25% as is the rate in Horizon Europe, but is based on usual accounting practices. So no flat rate can be used. It is allowed to include actual indirect costs determined via allocation keys within the internal invoices, if that is the usual cost accounting practice. The allocation per key driver must be by cost item.
  • This budget will not be included to calculate the 25% for indirect costs of the project
  • Not applicable to projects requesting transnational access and virtual access to research infrastructure unit costs
  • If catering used as part of eg. cost of visiting professor, then can be a cost driver (also catering costs from externals through invoices)
  • Cleaning cannot be an internal invoiced cost itself (it is not directly used in the action), but can be cost driver in costs for an animal housing facility
  • In budget table item D.2
  • In proposal part B - Section 3.1 (Work Plan and resources)-table3.1i (part of other cost categories)
  • Examples of eligible costs as part of the unit cost: AMGA HEU – article 6.2.D.2

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Testimonial

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Luciad - Geospatial software for mission-critical operations

Founded in 1999, Luciad serves clients in Europe, Asia and the Americas. Though it recently was acquired by Hexagon Geospatial, they kept an agile SME mindset. Thousands of end users work directly with Luciad’s geospatial applications, and major systems integrators (think Airbus Defense and Space, Lufthansa Systems, NATO, Thales…) incorporate its software in their own products.

NCP Flanders went to Leuven to interview Frederic Houbie, the Research Projects Manager at Luciad, about how he sees Horizon 2020. Luciad is a partner in the MARISA project, which is a collaborative RIA project submitted to an ICT call topic