7.3 Ineligible expenditure

Besides expenditure not eligible because of EU or national rules or those imposed by the Project Partners, here is a non-exhaustive list of ineligible expenditures:
  • VAT unless it is genuinely and definitely borne by the Project Partner.
  • Interests on debts.
  • Costs related to fluctuation of foreign exchange rate.
  • Fines, financial penalties and expenditure on legal disputes and litigation.
  • Any costs incurred before the project start date and after the project end date as these project phases are covered by lump sums.
  • Communication material that is not in line with the EUI rules on communication.
  • Gifts (except promotional giveaways).
  • Tips.
  • Fees between Project Partners of the same project for services, supplies and work carried out within the project.
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