Monday, 3 April 2017

H2020: Internal invoices


Following lots of pressure from the research community, the EC has decided to accept the cost of internal invoices for the use of research facilities as an eligible cost. These invoices were eligible costs in FP7. But in H2020 the EC required that the consumption of each resource involved – such as the time of staff supporting the equipment, consumables and depreciation – be measured directly for each H2020 project using the facility.

Under the new version 4.0 of the grant agreement, the cost of internally invoiced goods and services used directly for an H2020 project can be claimed based on an average cost per unit of use (per hour, for example), called a “unit cost”. The unit cost must be based on actual costs of items directly linked to the production of the goods or services to be invoiced, excluding overheads.

Interestingly, the cost of support staff, consumables and depreciation of research facilities can potentially also be charged as direct costs under the EC’s LRI (Large Research Infrastructure) option. But the calculation method for this must be certified by the EC. And it is restricted to organisations with at least €20m of expensive equipment, which must represent at least 75% of their fixed assets. Last month we reported that the EC had issued only four LRI certificates during H2020. Will internal invoices allow H2020 participants to avoid the restrictions of LRI?

Kind regards
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