EGI-Engage:Project reporting Authore - Report costs

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Report costs

SHORT GUIDELINES TO H2020 financial rules


  • Actual costs: can now include non-deductible VAT
    • subcontracting, financial support to 3rd parties and other costs must be based on actual costs.
  • Unit costs: only for personnel costs, eg SME owners' unit cost (Marie Curie only) or if foreseen in the call for specific category of costs
  • Average personnel cost can only be used if based on the usual accounting practices
  • Lump Sum: only if foreseen in the call for specific category of costs, eg to implement phase 1 of SME instrument
  • Flat rate: only for overhead calculation
  • Euro conversion: European central bank (daily exchanges rates)


  • Linked 3rd parties: affiliated entities or 3rd parties with a link
    • Art 14 of MGA with or without Joint and several liability (for their EU contribution)
  • 3rd party - Contributions in kind free of charge or against payment are possible: eg seconded resource and are rules by Art 11 or 12 of the MGA. However the partner CANNOT charge indirect costs.
  • Subcontractors: selection and work criteria should be justified, verifiable
    • Art 13 MGA
  • Contractors: not direct tasks to the DoA but necessary to do part of the tasks
    • Art 10 MGA


Time recording:

Timesheets are not required if the staff is only dedicated to one project; for multi project resource a timesheet is mandatory for costs declaration purpose.

Annual productive time, 2 options:

  • Individual annual productive hours; it includes overtime and deduction for absences
  • Standard annual productive hours: This number must be at least 90% of the ‘standard annual workable hours’ (1720)

Personnel costs calculation:

  • Additional remuneration: only eligible for non profit legal entities and limited to specific criteria
  • Actual personnel costs calculation: employee costs of previous year is eligible for the first 3 months of the following year without adjustments.


The financial statements must be created in the EC portal. The 3rd parties are not granted access in the IT. Thus they have to send a signed paper form C to the lead beneficiary who will encode it into the system. The EC doesn't need to see the form C paper. The beneficiary has the obligation to encode his statement in the IT system. Although the beneficiary Financial Signatory must electronically sign his/her own financial statement, there is no such e-signature for the statements encoded on behalf of its third parties.

In PPGMS, since the beneficiaries are required to sign and submit their own Financial Statement, they will be presented with a ‘Sign and submit’ button (it will be in yellow instead of grey when the Financial Signatory logs in the system. For the submission of a Form C for a third party, the button will only have the ‘Submit’ label (instead of ‘Approve and Submit’).

For more information on the Periodic Reporting process, please refer to the Participant Portal Wiki:


  • a Certificate on the Financial Statement (CFS) is required for grant requested equal or above 325k excluding flat rate costs (indirect costs).
  • Ex-ante audit: 2 year after the payment of the balance


Receipts are offset from the grant due to the no-profit rule. It applies at the project level not per beneficiary.

Type of receipts:

  • selling assets purchased under the agreement
  • 3rd parties financial contribution specifically to be used for the action (additional grant eg global tasks repayment)
  • 3rd parties in kind contribution free of charge specifically to be used for the action and included in eligible costs

Not considered as a receipt:

  • income generated by exploiting the action (conf fees)
  • 3rd parties financial contribution not specifically dedicated to cover eligible costs of the action or with no obligation to repay amount unused at the end of the project