Costs for infrastructure and works are eligible and reported as real costs.
Costs for infrastructure and works are not to be reported at all if the project uses the simplified cost option of a flat rate of 40% to cover all other costs but staff costs.
Costs for infrastructure and works shall be limited to the following:
(a) purchase of land in accordance with point (b) of Article 64(1) of Regulation (EU) 2021/1060;
(b) building permits;
(c) building material;
(d) labour; and
(e) specialised interventions (such as soil remediation, mine-clearing).
Examples of supporting documents for the verification of expenditure
• evidence of the procurement process (announcement, selection, award) in line with the legal status/organisational/regional/national procurement rules/programme rules or the EU procurement rules;
• a document laying down the works to be provided with a clear reference to the project (e.g., technical specifications). Any changes to the contract must comply with the applicable public procurement rules and must be documented;
• an invoice or request for reimbursement providing all relevant information in line with the applicable accounting rules;
• proof of payment.
• evidence of infrastructure and works
• outputs of the work of external experts or service deliverables
• calculation scheme of depreciation, if applicable.