Kiri










Erasmus+ Programme (ERASMUS+)

Creative Europe Programme (CREA)


Draft Grant Agreement

(Erasmus+ MGA — Multi & Mono)

(CREA MGA — Multi & Mono)

















EUROPEAN COMMISSION
[NAME DG]

[Name Directorate]
[Name Unit]


GRANT AGREEMENT FOR THE

ERASMUS+ PROGRAMME (ERASMUS)1

CREATIVE EUROPE+ PROGRAMME (CREA)2




• Options highlighted in yellow need to be selected / filled in
• Options / cells highlighted in grey can be deleted if not applicable
• Footnotes in green are internal instructions and should be deleted.


GRANT AGREEMENT
Project [insert RUN] - [insert name]
PREAMBLE
This Agreement (‘the Agreement’) is between the following parties:
on the one part,
the European Union (‘EU’), represented by the European Commission (‘European Commission’ or ‘granting authority’),
and
on the other part,
1. ‘the coordinator’:
[COO legal name (short name, if any)], PIC [number], established in [legal address],
[and the following other beneficiaries, if they sign their ‘accession form’ (see Annex 3 and Article 40):
2. [BEN legal name (short name)], PIC [number], established in [legal address],
[same for each beneficiary] ]
Unless otherwise specified, references to ‘beneficiary’ or ‘beneficiaries’ include the coordinator and affiliated entities (if any).
If only one beneficiary signs the grant agreement (‘mono-beneficiary grant’), all provisions referring to the ‘coordinator’ or the ‘beneficiaries’ will be considered — mutatis mutandis — as referring to the beneficiary.
The parties referred to above have agreed to enter into the Agreement.
By signing the Agreement and the accession forms, the beneficiaries accept the grant and agree to implement the action under their own responsibility and in accordance with the Agreement, with all the obligations and terms and conditions it sets out.
The Agreement is composed of:
Preamble
Terms and Conditions (including Data Sheet)
Annex 1 Description of the action
Annex 2 Estimated budget for the action
Annex 2a Additional information on unit costs and contributions (if applicable)
Annex 3 Accession forms (if applicable)3
Annex 3a Declaration on joint and several liability of affiliated entities (if applicable)4
Annex 4 Model for the financial statements
Annex 5 Specific rules (if applicable)
Annex 6 Model for the technical report
Annex 7 List of supporting documents





TERMS AND CONDITIONS

TABLE OF CONTENTS
GRANT AGREEMENT 3
TERMS AND CONDITIONS 5
CHAPTER 1 GENERAL 17
ARTICLE 1 — SUBJECT OF THE AGREEMENT 17
ARTICLE 2 — DEFINITIONS 17
CHAPTER 2 ACTION 18
ARTICLE 3 — ACTION 18
ARTICLE 4 — DURATION AND STARTING DATE 18
CHAPTER 3 GRANT 19
ARTICLE 5 — GRANT 19
5.1 Form of grant 19
5.2 Maximum grant amount 19
5.3 Funding rate 19
5.4 Estimated budget, budget categories and forms of funding 19
5.5 Budget flexibility 19
ARTICLE 6 — ELIGIBLE AND INELIGIBLE COSTS AND CONTRIBUTIONS 20
6.1 General eligibility conditions 20
6.2 Specific eligibility conditions for each budget category 21
6.3 Ineligible costs and contributions 26
6.4 Consequences of non-compliance 27
CHAPTER 4 GRANT IMPLEMENTATION 27
SECTION 1 CONSORTIUM: BENEFICIARIES, AFFILIATED ENTITIES AND OTHER PARTICIPANTS 27
ARTICLE 7 — BENEFICIARIES 27
ARTICLE 8 — AFFILIATED ENTITIES 30
ARTICLE 9 — OTHER PARTICIPANTS INVOLVED IN THE ACTION 30
9.1 Associated partners 30
9.2 Third parties giving in-kind contributions to the action 31
9.3 Subcontractors 31
9.4 Recipients of financial support to third parties 31
ARTICLE 10 — PARTICIPANTS WITH SPECIAL STATUS 32
10.1 Non-EU participants 32
10.2 Participants which are international organisations 32
10.3 Pillar-assessed participants 32
SECTION 2 RULES FOR CARRYING OUT THE ACTION 34
ARTICLE 11 — PROPER IMPLEMENTATION OF THE ACTION 34
11.1 Obligation to properly implement the action 34
11.2 Consequences of non-compliance 35
ARTICLE 12 — CONFLICT OF INTERESTS 35
12.1 Conflict of interests 35
12.2 Consequences of non-compliance 35
ARTICLE 13 — CONFIDENTIALITY AND SECURITY 35
13.1 Sensitive information 35
13.2 Classified information 36
13.3 Consequences of non-compliance 36
ARTICLE 14 — ETHICS AND VALUES 36
14.1 Ethics 36
14.2 Values 37
14.3 Consequences of non-compliance 37
ARTICLE 15 — DATA PROTECTION 37
15.1 Data processing by the granting authority 37
15.2 Data processing by the beneficiaries 37
15.3 Consequences of non-compliance 38
ARTICLE 16 — INTELLECTUAL PROPERTY RIGHTS (IPR) — BACKGROUND AND RESULTS — ACCESS RIGHTS AND RIGHTS OF USE 38
16.1 Background and access rights to background 38
16.2 Ownership of results 38
16.3 Rights of use of the granting authority on materials, documents and information received for policy, information, communication, dissemination and publicity purposes 39
16.4 Specific rules on IPR, results and background 40
16.5 Consequences of non-compliance 40
ARTICLE 17 — COMMUNICATION, DISSEMINATION AND VISIBILITY 40
17.1 Communication — Dissemination — Promoting the action 40
17.2 Visibility — European flag and funding statement 40
17.3 Quality of information — Disclaimer 41
17.4 Specific communication, dissemination and visibility rules 41
17.5 Consequences of non-compliance 41
ARTICLE 18 — SPECIFIC RULES FOR CARRYING OUT THE ACTION 41
18.1 Specific rules for carrying out the action 41
18.2 Consequences of non-compliance 42
SECTION 3 GRANT ADMINISTRATION 42
ARTICLE 19 — GENERAL INFORMATION OBLIGATIONS 42
19.1 Information requests 42
19.2 Participant Register data updates 42
19.3 Information about events and circumstances which impact the action 42
19.4 Consequences of non-compliance 42
ARTICLE 20 — RECORD-KEEPING 43
20.1 Keeping records and supporting documents 43
20.2 Consequences of non-compliance 44
ARTICLE 21 — REPORTING 44
21.1 Continuous reporting 44
21.2 Periodic reporting: Technical reports and financial statements 44
21.3 Currency for financial statements and conversion into euros 45
21.4 Reporting language 45
21.5 Consequences of non-compliance 46
ARTICLE 22 — PAYMENTS AND RECOVERIES — CALCULATION OF AMOUNTS DUE 46
22.1 Payments and payment arrangements 46
22.2 Recoveries 46
22.3 Amounts due 47
22.4 Enforced recovery 52
22.5 Consequences of non-compliance 52
ARTICLE 23 — GUARANTEES 53
23.1 Prefinancing guarantee 53
23.2 Consequences of non-compliance 53
ARTICLE 24 — CERTIFICATES 54
24.1 Operational verification report (OVR) 54
24.2 Certificate on the financial statements (CFS) 54
24.3 Certificate on the compliance of usual cost accounting practices (CoMUC) 54
24.4 Systems and process audit (SPA) 54
24.5 Consequences of non-compliance 54
ARTICLE 25 — CHECKS, REVIEWS, AUDITS AND INVESTIGATIONS — EXTENSION OF FINDINGS 55
25.1 Granting authority checks, reviews and audits 55
25.2 European Commission checks, reviews and audits in grants of other granting authorities 56
25.3 Access to records for assessing simplified forms of funding 56
25.4 OLAF, EPPO and ECA audits and investigations 56
25.5 Consequences of checks, reviews, audits and investigations — Extension of findings 57
25.6 Consequences of non-compliance 58
ARTICLE 26 — IMPACT EVALUATIONS 59
26.1 Impact evaluation 59
26.2 Consequences of non-compliance 59
CHAPTER 5 CONSEQUENCES OF NON-COMPLIANCE 59
SECTION 1 REJECTIONS AND GRANT REDUCTION 59
ARTICLE 27 — REJECTION OF COSTS AND CONTRIBUTIONS 59
27.1 Conditions 59
27.2 Procedure 59
27.3 Effects 59
ARTICLE 28 — GRANT REDUCTION 60
28.1 Conditions 60
28.2 Procedure 60
28.3 Effects 60
SECTION 2 SUSPENSION AND TERMINATION 60
ARTICLE 29 — PAYMENT DEADLINE SUSPENSION 60
29.1 Conditions 60
29.2 Procedure 61
ARTICLE 30 — PAYMENT SUSPENSION 61
30.1 Conditions 61
30.2 Procedure 62
ARTICLE 31 — GRANT AGREEMENT SUSPENSION 62
31.1 Consortium-requested GA suspension 62
31.2 EU-initiated GA suspension 63
ARTICLE 32 — GRANT AGREEMENT OR BENEFICIARY TERMINATION 64
32.1 Consortium-requested GA termination 64
32.2 Consortium-requested beneficiary termination 65
32.3 EU-initiated GA or beneficiary termination 66
SECTION 3 OTHER CONSEQUENCES: DAMAGES AND ADMINISTRATIVE SANCTIONS 70
ARTICLE 33 — DAMAGES 70
33.1 Liability of the granting authority 70
33.2 Liability of the beneficiaries 70
ARTICLE 34 — ADMINISTRATIVE SANCTIONS AND OTHER MEASURES 70
SECTION 4 FORCE MAJEURE 70
ARTICLE 35 — FORCE MAJEURE 70
CHAPTER 6 FINAL PROVISIONS 71
ARTICLE 36 — COMMUNICATION BETWEEN THE PARTIES 71
ARTICLE 37 — INTERPRETATION OF THE AGREEMENT 71
ARTICLE 38 — CALCULATION OF PERIODS AND DEADLINES 71
ARTICLE 39 — AMENDMENTS 71
39.1 Conditions 71
39.2 Procedure 71
ARTICLE 40 — ACCESSION AND ADDITION OF NEW BENEFICIARIES 72
40.1 Accession of the beneficiaries mentioned in the Preamble 72
40.2 Addition of new beneficiaries 72
ARTICLE 41 — TRANSFER OF THE AGREEMENT 72
ARTICLE 42 — ASSIGNMENTS OF CLAIMS FOR PAYMENT AGAINST THE GRANTING AUTHORITY 73
ARTICLE 43 — APPLICABLE LAW AND SETTLEMENT OF DISPUTES 73
43.1 Applicable law 73
43.2 Dispute settlement 73
ARTICLE 44 — ENTRY INTO FORCE 74


DATA SHEET

1. General data
Project summary:

Project summary
As per description of action in Annex I.


Project number: [project RUN]
Project name: [full title]
Call: [EAC procedure number, e.g. EAC/SXX/XXXX]
Type of action: [ERASMUS+ Project Grants] [CREA Project Grants]
Granting authority: European Commission – EU
Grant managed through EU Funding & Tenders Portal: No

Project starting date5:
[OPTION 1 by default:
[first day of the month following the entry into force date]
[day after the entry into force date]]
[OPTION 2: fixed date: [dd/mm/yyyy]]

[OPTION 1: Project end date: [dd/mm/yyyy]
[OPTION 2: Project duration: [number of months, e.g. 48 months]

Consortium agreement6: n/a




2. Participants
List of participants7:
No.
Role
Short name
Legal name
Country
PIC
Total eligible costs
EUR
(BEN and AE)
Maximum grant amount
EUR
Entry date
Exit date
1
COO


[country]

[amount]
[amount]
Date of entry into force of the agreement
N/A
2
BEN


[country]

[amount]
[amount]


2.1
AE



[country]

[amount]
[amount]


3
BEN


[country]

[amount]
[amount]
[date]


BEN
(UTRO)


[country]

0
0

[date]
4
BEN
(pillar-assessed)


[country]

[amount]
[amount]

[date]
5
BEN


[country]

[amount]
[amount]
[date]

6
BEN
(IO, pillar-assessed)


[country]

[amount]
[amount]


7
AP


[country]

0
0


Total
[amount]
[amount]




3. Grant
Maximum grant amount, total estimated eligible costs and contributions and funding rate:

Grant form: Budget-based
Grant mode: Action grant
Budget categories/activity types:
• A. Personnel costs
• A.1 Employees, A.2 Natural persons under direct contract, A.3 Seconded persons
• A.4 SME owners and natural person beneficiaries
• A.5 Volunteers
• B. Subcontracting costs
• C. Purchase costs
• C.1 Travel, accommodation and subsistence
• C.2 Equipment
• C.3 Other goods, works and services
• D. Other cost categories
• D.1 Financial support to third parties
• [insert other cost category]
• E. Indirect costs
Cost eligibility options:
◦ Standard supplementary payments (see Art. 6.2.A.1)
◦ Limitation for subcontracting (see Art. 6.2.B)
◦ Travel, accommodation and subsistence (see Art. 6.2.C.1):
◦ Travel: Unit costs in accordance with the method set out in Annex 2a
◦ Accommodation: Unit costs in accordance with the method set out in Annex 2a
◦ Subsistence: Unit costs in accordance with the method set out in Annex 2a
◦ Equipment: depreciation only (see Art. 6.2.C.2)
◦ Costs for providing financial support to third parties ([actual cost][unit cost]; max amount for each recipient: EUR 60 000[[…]] 8) (see Art. 6.2.D.1)
◦ Indirect cost flat-rate: [7%][…] of the eligible direct costs (categories A-D, except volunteers costs and exempted specific cost categories, if any)(see Art. 6.2.E)
◦ VAT: Yes
◦ Double funding for Synergy actions (see Art. 6.3 (b))
◦ Other ineligible costs (see Art. 6.3)

Budget flexibility: Yes (no flexibility cap, see Art. 5.5)

4. Reporting, payments and recoveries

4.1 Continuous reporting (see Art. 21)
Standard deliverables: [as per call conditions]
Progress reports9: No/Yes

Progress report No
Month from
Month to
1
[MM/YYYY] [N/A]
[MM/YYYY] [N/A]
2
[MM/YYYY] [N/A]
[MM/YYYY] [N/A]

Deadline for submission of progress reports: 30 […] days after end of period) / [N/A]

Reports on cumulative expenditure incurred10: No/Yes
(deadline for submission: [30 November] [31 December] each year)


4.2 Periodic reporting and payments
Reporting and payment schedule (see Art. 21, 22):
Reporting
Payments

Reporting periods (RP)
Type
Deadline
Type
Deadline (time to pay)
RP No
Month from
Month to





Initial
pre-financing
[…%]
OPTION 1 by default:
30 days from entry into force

OPTION 2:
no prefinancing
1
MM/
YYYY
or
N/A
MM/
YYYY
or
N/A
Additional prefinancing report
60 days after end of reporting period
Additional pre-financing
[…%]
OPTION 1:
60 days from receiving additional prefinancing report / financial guarantee (if required) – whichever is the latest

OPTION 2:
no additional pre-financing
2
MM/
YYYY
or
N/A
MM/
YYYY
or
N/A
Periodic report
60 days after end of reporting period
Interim payment
[…%]
OPTION 1:
90 days from receiving periodic report
OPTION 2:
no interim payment
3
MM/
YYYY
MM/
YYYY
Final periodic report
(Annex 6)
60 days after end of reporting period
Final payment
90 days from receiving the final periodic report








Prefinancing payments and guarantees:
Prefinancing payment
Prefinancing guarantee11
Type
Amount
EUR
Guarantee amount
EUR
Division per participant
Prefinancing 1 (initial)
EUR [1st pre-financing amount]
or

no 1st pre-financing
guarantee amount


1 – [name]
guarantee amount




2 – [name]
guarantee amount

Prefinancing 2 (additional)
EUR [2nd pre-financing amount]
or

no additional prefinancing
guarantee amount


1 – [short name]
guarantee amount




2 – [short name]
guarantee amount


Reporting and payment modalities (see Art 21, 22):
Mutual Insurance Mechanism (MIM): No
Interim payment ceiling (if any): 90% of the maximum grant amount
No-profit rule: No/Yes12
Late payment interest: ECB + 3.5 %
Bank account for payments:
[IBAN account number and SWIFT/BIC, e.g. IT75Y0538703601000000198049; GEBABEBB]
Conversion into euros: Double conversion
Reporting language: Language of the Agreement
4.3 Certificates (see Art 24)
Certificates on the financial statements (CFS) need to accompany the requests for interim payments and payments of balances and underlying accounts for action grants above EUR 750 000 when the cumulative amount of payment requests is at least EUR 325 000.
Conditions:
Schedule: CFS must be provided with the interim and final payment requests, if the double threshold is reached
Standard double threshold (beneficiary-level):
• requested EU contribution to costs is equal to or more than EUR 325 000, and
• estimated budget: maximum grant amount exceeds EUR 750 000

4.4 Recoveries (see Art 22)
First-line liability for recoveries:
Beneficiary termination: Beneficiary concerned
Final payment: Coordinator
After final payment: Beneficiary concerned
Joint and several liability for enforced recoveries (in case of non-payment):
[OPTION 1 by default: Limited joint and several liability of other beneficiaries — up to the maximum grant amount of the beneficiary
[OPTION 2 if selected for the grant13: Unconditional joint and several liability of other beneficiaries — up to the maximum grant amount for the action]

[OPTION 1 by default: Joint and several liability of affiliated entities — n/a]
[OPTION 2 if selected for the grant14: Joint and several liability of the following affiliated entities with their beneficiary — up to the maximum grant amount for the affiliated entity indicated in Annex 2:
[AE legal name (short name)], linked to [BEN legal name (short name)]
[AE legal name (short name)], linked to [BEN legal name (short name)]]


5. Consequences of non-compliance, applicable law & dispute settlement forum
Applicable law (see Art 43):
Standard applicable law regime: EU law + law of Belgium
Dispute settlement forum (Art 43):
Standard dispute settlement forum:
EU beneficiaries: EU General Court + EU Court of Justice (on appeal)
Non-EU beneficiaries: Courts of Brussels, Belgium (unless an international agreement provides for the enforceability of EU court judgements)
6. Other
Specific rules (Annex 5): Yes
Standard time-limits after project end:
Confidentiality (for 5 years after final payment)5
Record-keeping (for 5 years after final payment) (or 3 for grants of not more than EUR 60 000)
Reviews (up to 5 years after final payment) (or 3 for grants of not more than EUR 60 000)
Audits (up to 5 years after final payment) (or 3 for grants of not more than EUR 60 000)
Extension of findings from other grants to this grant (no later than 5 years after final payment) (or 3 for grants of not more than EUR 60 000)
Impact evaluation (up to 5 years after final payment) (or 3 for grants of not more than EUR 60 000)


CHAPTER 1 GENERAL
ARTICLE 1 — SUBJECT OF THE AGREEMENT
This Agreement sets out the rights and obligations and terms and conditions applicable to the grant awarded for the implementation of the action set out in Chapter 2.
ARTICLE 2 — DEFINITIONS
For the purpose of this Agreement, the following definitions apply:
Action — The project which is being funded in the context of this Agreement.
Grant — The grant awarded in the context of this Agreement.
EU grants — Grants awarded by EU institutions, bodies, offices or agencies (including EU executive agencies, EU regulatory agencies, EDA, joint undertakings, etc.).
Participants — Entities participating in the action as beneficiaries, affiliated entities, associated partners, third parties giving in-kind contributions, subcontractors or recipients of financial support to third parties.
Beneficiaries (BEN) — The signatories of this Agreement (either directly or through an accession form).
Affiliated entities (AE) — Entities affiliated to a beneficiary within the meaning of Article 190 of EU Financial Regulation 2024/250915 which participate in the action with similar rights and obligations as the beneficiaries (obligation to implement action tasks and right to charge costs and claim contributions).
Associated partners (AP) — Entities which participate in the action, but without the right to charge costs or claim contributions.
Purchases — Contracts for goods, works or services needed to carry out the action (e.g. equipment, consumables and supplies) but which are not part of the action tasks (see Annex 1).
Subcontracting — Contracts for goods, works or services that are part of the action tasks (see Annex 1).
In-kind contributions — In-kind contributions within the meaning of Article 2(38) of EU Financial Regulation 2024/2509, i.e. non-financial resources made available free of charge by third parties.
Fraud — Fraud within the meaning of Article 3 of EU Directive 2017/137116 and Article 1 of the Convention on the protection of the European Communities’ financial interests, drawn up by the Council Act of 26 July 199517, as well as any other wrongful or criminal deception intended to result in financial or personal gain.
Irregularities — Any type of breach (regulatory or contractual) which could impact the EU financial interests, including irregularities within the meaning of Article 1(2) of EU Regulation 2988/9518.
Grave professional misconduct — Any type of unacceptable or improper behaviour in exercising one’s profession, especially by employees, including grave professional misconduct within the meaning of Article 138(1)(c) of EU Financial Regulation 2024/250919.
Applicable EU, international and national law — Any legal acts or other (binding or non-binding) rules and guidance in the area concerned.
Portal — EU Funding & Tenders Portal; electronic portal and exchange system managed by the European Commission and used by itself and other EU institutions, bodies, offices or agencies for the management of their funding programmes (grants, procurements, prizes, etc.).
CHAPTER 2 ACTION
ARTICLE 3 — ACTION
The grant is awarded for the action [insert RUN number] — [insert project name] (‘action’), as described in Annex 1.
ARTICLE 4 — DURATION AND STARTING DATE
The duration and the starting date of the action are set out in the Data Sheet (see Point 1).
CHAPTER 3 GRANT
ARTICLE 5 — GRANT
5.1 Form of grant
The grant is an action grant20 which takes the form of a budget-based mixed actual cost grant (i.e. a grant based on actual costs incurred, but which may also include other forms of funding, such as unit costs or contributions, flat-rate costs or contributions, lump sum costs or contributions or financing not linked to costs).
5.2 Maximum grant amount
The maximum grant amount is set out in the Data Sheet (see Point 3) and in the estimated budget (Annex 2).
5.3 Funding rate
The funding rate for costs is […] % of the action’s eligible costs. Contributions are not subject to any funding rate.
5.4 Estimated budget, budget categories and forms of funding
The estimated budget for the action is set out in Annex 2.
It contains the estimated eligible costs and contributions for the action, broken down by participant and budget category.
Annex 2 also shows the types of costs and contributions (forms of funding)21 to be used for each budget category.
If unit costs or contributions are used, the details on the calculation will be explained in Annex 2a.
5.5 Budget flexibility
The budget breakdown may be adjusted — without an amendment (see Article 39) — by transfers (between participants and budget categories), as long as this does not imply any substantive or important change to the description of the action in Annex 1.
However:
• changes to the budget category for volunteers (if used) always require an amendment
• changes to budget categories with lump sums costs or contributions (if used; including financing not linked to costs) always require an amendment
• changes to budget categories with higher funding rates or budget ceilings (if used) always require an amendment
• addition of amounts for subcontracts not provided for in Annex 1 either require an amendment or simplified approval in accordance with Article 6.2
• other changes require an amendment or simplified approval, if specifically provided for in Article 6.2
• flexibility caps: not applicable
ARTICLE 6 — ELIGIBLE AND INELIGIBLE COSTS AND CONTRIBUTIONS
In order to be eligible, costs and contributions must meet the eligibility conditions set out in this Article.
6.1 General eligibility conditions
The general eligibility conditions are the following:
(a) for actual costs:
(i) they must be actually incurred by the beneficiary
(ii) they must be incurred in the period set out in Article 4 (with the exception of costs relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21)
(iii) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(iv) they must be incurred in connection with the action as described in Annex 1 and necessary for its implementation
(v) they must be identifiable and verifiable, in particular recorded in the beneficiary’s accounts in accordance with the accounting standards applicable in the country where the beneficiary is established and with the beneficiary’s usual cost accounting practices
(vi) they must comply with the applicable national law on taxes, labour and social security and
(vii) they must be reasonable, justified and must comply with the principle of sound financial management, in particular regarding economy and efficiency
(b) for unit costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the units must:
• be actually used or produced by the beneficiary in the period set out in Article 4 (with the exception of units relating to the submission of the final periodic report, which may be used or produced afterwards; see Article 21)
• be necessary for the implementation of the action and
(iii) the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 20)
(c) for flat-rate costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the costs or contributions to which the flat-rate is applied must:
• be eligible
• relate to the period set out in Article 4 (with the exception of costs or contributions relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21)
(d) for lump sum costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the work must be properly implemented by the beneficiary in accordance with Annex 1
(iii) the deliverables/outputs must be achieved in the period set out in Article 4 (with the exception of deliverables/outputs relating to the submission of the final periodic report, which may be achieved afterwards; see Article 21)
(e) for unit, flat-rate or lump sum costs or contributions according to usual cost accounting practices (if any):
(i) they must fulfil the general eligibility conditions for the type of cost concerned
(ii) the cost accounting practices must be applied in a consistent manner, based on objective criteria, regardless of the source of funding
(f) for financing not linked to costs (if any): the results must be achieved or the conditions must be fulfilled as described in Annex 1.
In addition, for direct cost categories (e.g. personnel, travel & subsistence, subcontracting and other direct costs) only costs that are directly linked to the action implementation and can therefore be attributed to it directly are eligible. They must not include any indirect costs (i.e. costs that are only indirectly linked to the action, e.g. via cost drivers).
6.2 Specific eligibility conditions for each budget category
For each budget category, the specific eligibility conditions are as follows:
Direct costs
A. Personnel costs
A.1 Costs for employees (or equivalent) are eligible as personnel costs if they fulfil the general eligibility conditions and are related to personnel working for the beneficiary under an employment contract (or equivalent appointing act) and assigned to the action.
They must be limited to salaries, social security contributions, taxes and other costs linked to the remuneration, if they arise from national law or the employment contract (or equivalent appointing act) and be calculated on the basis of the costs actually incurred, in accordance with the following method:
{daily rate for the person
multiplied by
number of day-equivalents worked on the action (rounded up or down to the nearest half-day)}.
The daily rate must be calculated as:
{annual personnel costs for the person
divided by
215}
The number of day-equivalents declared for a person must be identifiable and verifiable (see Article 20).
The total number of day-equivalents declared in EU grants, for a person for a year, cannot be higher than 215.
The personnel costs may also include supplementary payments for personnel assigned to the action (including payments on the basis of supplementary contracts regardless of their nature), if:
• it is part of the beneficiary’s usual remuneration practices and is paid in a consistent manner whenever the same kind of work or expertise is required
• the criteria used to calculate the supplementary payments are objective and generally applied by the beneficiary, regardless of the source of funding used.
A.2 and A.3 Costs for natural persons working under a direct contract other than an employment contract and costs for seconded persons by a third party against payment are also eligible as personnel costs, if they are assigned to the action, fulfil the general eligibility conditions and:
(a) work under conditions similar to those of an employee (in particular regarding the way the work is organised, the tasks that are performed and the premises where they are performed) and
(b) the result of the work belongs to the beneficiary (unless agreed otherwise).
They must be calculated on the basis of a rate which corresponds to the costs actually incurred for the direct contract or secondment and must not be significantly different from those for personnel performing similar tasks under an employment contract with the beneficiary.
A.4 The work of SME owners for the action (i.e. owners of beneficiaries that are small and medium-sized enterprises22 not receiving a salary) or natural person beneficiaries (i.e. beneficiaries that are natural persons not receiving a salary) may be declared as personnel costs, if and as declared eligible in the call conditions, provided they fulfil the general eligibility conditions and are calculated as unit costs in accordance with the method set out in Annex 2a.
A.5 The work of volunteers for the action (i.e. persons who freely work for an organisation, on a non-compulsory basis and without being paid) may be declared as personnel costs, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions and are calculated as unit costs in accordance with the method set out in Annex 2a.
They:
• may not exceed the maximum amount for volunteers for the action (which corresponds to 50% of the total (ineligible and eligible) project costs and contributions estimated in the proposal)
• may not exceed the maximum amount for volunteers for each beneficiary set out in Annex 2
• may not make the maximum EU contribution to costs higher than the total eligible costs without volunteers.
If also indirect costs for volunteers are declared eligible in the call conditions, the amount of indirect costs may be added to the volunteers costs category in Annex 2, at the flat-rate set out in Point E.
B. Subcontracting costs
Subcontracting costs for the action (including related duties, taxes and charges, such as non-deductible or non-refundable value added tax (VAT)) are eligible, if they are calculated on the basis of the costs actually incurred, fulfil the general eligibility conditions and are awarded using the beneficiary’s usual purchasing practices — provided these ensure subcontracts with best value for money (or if appropriate the lowest price) and that there is no conflict of interests (see Article 12).
Beneficiaries that are ‘contracting authorities/entities’ within the meaning of the EU Directives on public procurement must also comply with the applicable national law on public procurement.
Subcontracting may cover only a limited part of the action.
The tasks to be subcontracted and the estimated cost for each subcontract must be set out in Annex 1 and the total estimated costs of subcontracting per beneficiary must be set out in Annex 2 (or may be approved ex post in the periodic report, if the use of subcontracting does not entail changes to the Agreement which would call into question the decision awarding the grant or breach the principle of equal treatment of applicants; ‘simplified approval procedure’).
C. Purchase costs
Purchase costs for the action (including related duties, taxes and charges, such as non-deductible or non-refundable value added tax (VAT)) are eligible if they fulfil the general eligibility conditions and are bought using the beneficiary’s usual purchasing practices — provided these ensure purchases with best value for money (or if appropriate the lowest price) and that there is no conflict of interests (see Article 12).
Beneficiaries that are ‘contracting authorities/entities’ within the meaning of the EU Directives on public procurement must also comply with the applicable national law on public procurement.

C.1 Travel, accommodation and subsistence
Purchases for travel, accommodation and subsistence must be calculated as follows:
• travel: as unit costs in accordance with the method set out in Annex 2a if covered by Decision C(2021)3523 or otherwise as costs actually incurred and in line with the beneficiary’s usual practices on travel
• accommodation: as unit costs in accordance with the method set out in Annex 2a if covered by Decision C(2021)3524 or otherwise as costs actually incurred and in line with the beneficiary’s usual practices on travel
• subsistence: as unit costs in accordance with the method set out in Annex 2a if covered by Decision C(2021)3525 or otherwise as costs actually incurred and in line with the beneficiary’s usual practices on travel
C.2 Equipment
Purchases of equipment, infrastructure or other assets used for the action must be declared as depreciation costs, calculated on the basis of the costs actually incurred and written off in accordance with international accounting standards and the beneficiary’s usual accounting practices.
Only the portion of the costs that corresponds to the rate of actual use for the action during the action duration can be taken into account.
Costs for renting or leasing equipment, infrastructure or other assets are also eligible, if they do not exceed the depreciation costs of similar equipment, infrastructure or assets and do not include any financing fees.
C.3 Other goods, works and services
Purchases of other goods, works and services must be calculated on the basis of the costs actually incurred.
Such goods, works and services include, for instance, consumables and supplies, promotion, dissemination, protection of results, translations, publications, certificates and financial guarantees, if required under the Agreement.
D. Other cost categories

D.1 Financial support to third parties
Costs for providing financial support to third parties (in the form of grants, prizes or similar forms of support; if any) are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated [on the basis of the costs actually incurred][as unit costs in accordance with the method set out in Annex 2a] and the support is implemented in accordance with the conditions set out in Annex 1.
These conditions must ensure objective and transparent selection procedures and include at least the following:
(a) for grants (or similar):
(i) the maximum amount of financial support for each third party (‘recipient’); this amount may not exceed the amount set out in the Data Sheet (see Point 3)26 or otherwise agreed with the granting authority
(ii) the criteria for calculating the exact amount of the financial support
(iii) the different types of activity that qualify for financial support, on the basis of a closed list
(iv) the persons or categories of persons that will be supported and
(v) the criteria and procedures for giving financial support
(b) for prizes (or similar):
(i) the eligibility and award criteria
(ii) the amount of the prize and
(iii) the payment arrangements.
This cost will not be taken into account for the indirect cost flat-rate.

Indirect costs
E. Indirect costs
Indirect costs will be reimbursed at the flat-rate of [7%][…] of the eligible direct costs (categories A-D, except volunteers costs and exempted specific cost categories, if any).
Contributions
Not applicable
6.3 Ineligible costs and contributions
The following costs or contributions are ineligible:
(a) costs or contributions that do not comply with the conditions set out above (Article 6.1 and 6.2), in particular:
(i) costs related to return on capital and dividends paid by a beneficiary
(ii) debt and debt service charges
(iii) provisions for future losses or debts
(iv) interest owed
(v) currency exchange losses
(vi) bank costs charged by the beneficiary’s bank for transfers from the granting authority
(vii) excessive or reckless expenditure
(viii) deductible or refundable VAT (including VAT paid by public bodies acting as public authority)
(ix) costs incurred or contributions for activities implemented during grant agreement suspension (see Article 31)
(x) in-kind contributions by third parties
(b) costs or contributions declared under other EU grants (or grants awarded by an EU Member State, non-EU country or other body implementing the EU budget), except for the following cases:
(i) if the grants are part of jointly coordinated Synergy actions and the funding under the grants does not go above 100% of the costs and contributions declared to them
(ii) if the action grant is combined with an operating grant27 running during the same period and the beneficiary can demonstrate that the operating grant does not cover any (direct or indirect) costs of the action grant
(c) costs or contributions for staff of a national (or regional/local) administration, for activities that are part of the administration’s normal activities (i.e. not undertaken only because of the grant)
(d) costs or contributions (especially travel and subsistence) for staff or representatives of EU institutions, bodies or agencies
(e) other28:
(i) country restrictions for eligible costs: not applicable
(ii) costs or contributions declared specifically ineligible in the call conditions.
6.4 Consequences of non-compliance
If a beneficiary declares costs or contributions that are ineligible, they will be rejected (see Article 27).
This may also lead to other measures described in Chapter 5.
CHAPTER 4 GRANT IMPLEMENTATION
SECTION 1 CONSORTIUM: BENEFICIARIES, AFFILIATED ENTITIES AND OTHER PARTICIPANTS
ARTICLE 7 — BENEFICIARIES
The beneficiaries, as signatories of the Agreement, are fully responsible towards the granting authority for implementing it and for complying with all its obligations.
They must implement the Agreement to their best abilities, in good faith and in accordance with all the obligations and terms and conditions it sets out.
They must have the appropriate resources to implement the action and implement the action under their own responsibility and in accordance with Article 11. If they rely on affiliated entities or other participants (see Articles 8 and 9), they retain sole responsibility towards the granting authority and the other beneficiaries.
They are jointly responsible for the technical implementation of the action. If one of the beneficiaries fails to implement their part of the action, the other beneficiaries must ensure that this part is implemented by someone else (without being entitled to an increase of the maximum grant amount and subject to an amendment; see Article 39). The financial responsibility of each beneficiary in case of recoveries is governed by Article 22.
The beneficiaries (and their action) must remain eligible under the EU programme funding the grant for the entire duration of the action. Costs and contributions will be eligible only as long as the beneficiary and the action are eligible.
The internal roles and responsibilities of the beneficiaries are divided as follows:
(a) Each beneficiary must:
(i) keep information stored in the Portal Participant Register up to date (see Article 19)
(ii) inform the granting authority (and the other beneficiaries) immediately of any events or circumstances likely to affect significantly or delay the implementation of the action (see Article 19)
(iii) submit to the coordinator in good time:
• the prefinancing guarantees (if required; see Article 23)
• the financial statements and certificates on the financial statements (CFS) (if required; see Articles 21 and 24.2 and Data Sheet, Point 4.3)
• the contribution to the deliverables and technical reports (see Article 21)
• any other documents or information required by the granting authority under the Agreement
(iv) submit data and information related to the participation of their affiliated entities.
(b) The coordinator must:
(i) monitor that the action is implemented properly (see Article 11)
(ii) act as the intermediary for all communications between the consortium and the granting authority, unless the Agreement or granting authority specifies otherwise, and in particular:
• submit the prefinancing guarantees to the granting authority (if any)
• request and review any documents or information required and verify their quality and completeness before passing them on to the granting authority
• submit the deliverables and reports to the granting authority
• inform the granting authority about the payments made to the other beneficiaries (report on the distribution of payments; if required, see Articles 22 and 32)
(iii) distribute the payments received from the granting authority to the other beneficiaries without unjustified delay (see Article 22).
The coordinator may not delegate or subcontract the above-mentioned tasks to any other beneficiary or third party (including affiliated entities).
However, coordinators which are public bodies may delegate the tasks set out in Point (b)(ii) last indent and (iii) above to entities with ‘authorisation to administer’ which they have created or which are controlled by or affiliated to them. In this case, the coordinator retains sole responsibility for the payments and for compliance with the obligations under the Agreement.
Moreover, coordinators which are ‘sole beneficiaries’29 (or similar, such as European research infrastructure consortia (ERICs)) may delegate the tasks set out in Point (b)(i) to (iii) above to one of their members. The coordinator retains sole responsibility for compliance with the obligations under the Agreement.
The beneficiaries must have internal arrangements regarding their operation and co-ordination, to ensure that the action is implemented properly.
If required by the granting authority (see Data Sheet, Point 1), these arrangements must be set out in a written consortium agreement between the beneficiaries, covering for instance:
• the internal organisation of the consortium
• different distribution keys for the payments and financial responsibilities in case of recoveries (if any)
• additional rules on rights and obligations related to background and results (see Article 16)
• settlement of internal disputes
• liability, indemnification and confidentiality arrangements between the beneficiaries.
The internal arrangements must not contain any provision contrary to this Agreement.
ARTICLE 8 — AFFILIATED ENTITIES
[OPTION 1 if selected for the grant: The following entities which are linked to a beneficiary will participate in the action as ‘affiliated entities’:
- [AE legal name (short name)], PIC [number], linked to [BEN legal name (short name)]
- [AE legal name (short name)], PIC [number], linked to [BEN legal name (short name)]
[same for more AE]
Affiliated entities can charge costs and contributions to the action under the same conditions as the beneficiaries and must implement the action tasks attributed to them in Annex 1 in accordance with Article 11.
Their costs and contributions will be included in Annex 2 and will be taken into account for the calculation of the grant.
The beneficiaries must ensure that all their obligations under this Agreement also apply to their affiliated entities.
The beneficiaries must ensure that the bodies mentioned in Article 25 (e.g. granting authority, OLAF, Court of Auditors (ECA), etc.) can exercise their rights also towards the affiliated entities.
Breaches by affiliated entities will be handled in the same manner as breaches by beneficiaries. Recovery of undue amounts will be handled through the beneficiaries.
If the granting authority requires joint and several liability of affiliated entities (see Data Sheet, Point 4.4), they must sign the declaration set out in Annex 3a and may be held liable in case of enforced recoveries against their beneficiaries (see Article 22.2 and 22.4). ]
[OPTION 2: Not applicable]
ARTICLE 9 — OTHER PARTICIPANTS INVOLVED IN THE ACTION
9.1 Associated partners
[OPTION 1 if selected for the grant: The following entities which cooperate with a beneficiary will participate in the action as ‘associated partners’:
• [AP legal name (short name)], PIC [number] [, associated partner of [BEN legal name (short name)]]
• [AP legal name (short name)], PIC [number] [, associated partner of [BEN legal name (short name)]]
[same for more AP]
Associated partners must implement the action tasks attributed to them in Annex 1 in accordance with Article 11. They may not charge costs or contributions to the action and the costs for their tasks are not eligible.
The tasks must be set out in Annex 1.
The beneficiaries must ensure that their contractual obligations under Articles 11 (proper implementation), 12 (conflict of interests), 13 (confidentiality and security), 14 (ethics), 17.2 (visibility), 18 (specific rules for carrying out action), 19 (information) and 20 (record-keeping) also apply to the associated partners.
The beneficiaries must ensure that the bodies mentioned in Article 25 (e.g. granting authority, OLAF, Court of Auditors (ECA), etc.) can exercise their rights also towards the associated partners.]
[OPTION 2: Not applicable]
9.2 Third parties giving in-kind contributions to the action
Other third parties may give in-kind contributions to the action (i.e. personnel, equipment, other goods, works and services, etc. which are free-of-charge), if necessary for the implementation.
Third parties giving in-kind contributions do not implement any action tasks. They may not charge costs or contributions to the action and the costs for the in-kind contributions are not eligible.
The third parties and their in-kind contributions should be set out in Annex 1.
9.3 Subcontractors
Subcontractors may participate in the action, if necessary for the implementation.
Subcontractors must implement their action tasks in accordance with Article 11. The costs for the subcontracted tasks (invoiced price from the subcontractor) are eligible and may be charged by the beneficiaries, under the conditions set out in Article 6. The costs will be included in Annex 2 as part of the beneficiaries’ costs.
The beneficiaries must ensure that their contractual obligations under Articles 11 (proper implementation), 12 (conflict of interest), 13 (confidentiality and security), 14 (ethics), 17.2 (visibility), 18 (specific rules for carrying out action), 19 (information) and 20 (record-keeping) also apply to the subcontractors.
The beneficiaries must ensure that the bodies mentioned in Article 25 (e.g. granting authority, OLAF, Court of Auditors (ECA), etc.) can exercise their rights also towards the subcontractors.
9.4 Recipients of financial support to third parties
If the action includes providing financial support to third parties (e.g. grants, prizes or similar forms of support), the beneficiaries must ensure that their contractual obligations under Articles 12 (conflict of interest), 13 (confidentiality and security), 14 (ethics), 17.2 (visibility), 18 (specific rules for carrying out action), 19 (information) and 20 (record-keeping) also apply to the third parties receiving the support (recipients).
The beneficiaries must also ensure that the bodies mentioned in Article 25 (e.g. granting authority, OLAF, Court of Auditors (ECA), etc.) can exercise their rights also towards the recipients.
ARTICLE 10 — PARTICIPANTS WITH SPECIAL STATUS
10.1 Non-EU participants
Participants which are established in a non-EU country (if any) undertake to comply with their obligations under the Agreement and:
• to respect general principles (including fundamental rights, values and ethical principles, environmental and labour standards, rules on classified information, intellectual property rights, visibility of funding and protection of personal data)
• for the submission of certificates under Article 24: to use qualified external auditors which are independent and comply with comparable standards as those set out in EU Directive 2006/43/EC30
• for the controls under Article 25: to allow for checks, reviews, audits and investigations (including on-the-spot checks, visits and inspections) by the bodies mentioned in that Article (e.g. granting authority, OLAF, Court of Auditors (ECA), etc.).
Special rules on dispute settlement apply (see Data Sheet, Point 5).
10.2 Participants which are international organisations
Participants which are international organisations (IOs; if any) undertake to comply with their obligations under the Agreement and:
• to respect general principles (including fundamental rights, values and ethical principles, environmental and labour standards, rules on classified information, intellectual property rights, visibility of funding and protection of personal data)
• for the submission of certificates under Article 24: to use either independent public officers or external auditors which comply with comparable standards as those set out in EU Directive 2006/43/EC
• for the controls under Article 25: to allow for the checks, reviews, audits and investigations by the bodies mentioned in that Article, taking into account the specific agreements concluded by them and the EU (if any).
For such participants, nothing in the Agreement will be interpreted as a waiver of their privileges or immunities, as accorded by their constituent documents or international law.
Special rules on applicable law and dispute settlement apply (see Article 43 and Data Sheet, Point 5).
10.3 Pillar-assessed participants
Pillar-assessed participants (if any) may rely on their own systems, rules and procedures, in so far as they have been positively assessed and do not call into question the decision awarding the grant or breach the principle of equal treatment of applicants or beneficiaries.
‘Pillar-assessment’ means a review by the European Commission on the systems, rules and procedures which participants use for managing EU grants (in particular internal control system, accounting system, external audits, financing of third parties, rules on recovery and exclusion, information on recipients and protection of personal data; see Article 157 EU Financial Regulation 2024/2509).
Participants with a positive pillar assessment may rely on their own systems, rules and procedures, in particular for:
• record-keeping (Article 20): may be done in accordance with internal standards, rules and procedures
• currency conversion for financial statements (Article 21): may be done in accordance with usual accounting practices
• guarantees (Article 23): for public law bodies, prefinancing guarantees are not needed
• certificates (Article 24):
◦ certificates on the financial statements (CFS): may be provided by their regular internal or external auditors and in accordance with their internal financial regulations and procedures
◦ certificates on usual accounting practices (CoMUC): are not needed if those practices are covered by an ex-ante assessment
and use the following specific rules, for:
• recoveries (Article 22): in case of financial support to third parties, there will be no recovery if the participant has done everything possible to retrieve the undue amounts from the third party receiving the support (including legal proceedings) and non-recovery is not due to an error or negligence on its part
• checks, reviews, audits and investigations by the EU (Article 25): will be conducted taking into account the rules and procedures specifically agreed between them and the framework agreement (if any)
• impact evaluation (Article 26): will be conducted in accordance with the participant’s internal rules and procedures and the framework agreement (if any)
• grant agreement termination (Article 32): the final grant amount and final payment will be calculated taking into account also costs relating to contracts due for execution only after termination takes effect, if the contract was entered into before the pre-information letter was received and could not reasonably be terminated on legal grounds
• liability for damages (Article 33.2): the granting authority must be compensated for damage it sustains as a result of the implementation of the action or because the action was not implemented in full compliance with the Agreement only if the damage is due to an infringement of the participant’s internal rules and procedures or due to a violation of third parties’ rights by the participant or one of its employees or individual for whom the employees are responsible.
Participants whose pillar assessment covers procurement and granting procedures may also do purchases, subcontracting and financial support to third parties (Article 6.2) in accordance with their internal rules and procedures for purchases, subcontracting and financial support.
Participants whose pillar assessment covers data protection rules may rely on their internal standards, rules and procedures for data protection (Article 15).
The participants may however not rely on provisions which would breach the principle of equal treatment of applicants or beneficiaries or call into question the decision awarding the grant, such as in particular:
• eligibility (Article 6)
• consortium roles and set-up (Articles 7-9)
• security and ethics (Articles 13, 14)
• IPR (including background and results, access rights and rights of use), communication, dissemination and visibility (Articles 16 and 17)
• information obligation (Article 19)
• payment, reporting and amendments (Articles 21, 22 and 39)
• rejections, reductions, suspensions and terminations (Articles 27, 28, 29-32)
If the pillar assessment was subject to remedial measures, reliance on the internal systems, rules and procedures is subject to compliance with those remedial measures.
Participants must inform the coordinator without delay of any changes to the systems, rules and procedures that were part of the pillar assessment. The coordinator must immediately inform the granting authority.
Pillar-assessed participants that have also concluded a framework agreement with the EU, may moreover — under the same conditions as those above (i.e. not call into question the decision awarding the grant or breach the principle of equal treatment of applicants or beneficiaries) — rely on the provisions set out in that framework agreement.
SECTION 2 RULES FOR CARRYING OUT THE ACTION
ARTICLE 11 — PROPER IMPLEMENTATION OF THE ACTION
11.1 Obligation to properly implement the action
The beneficiaries must implement the action as described in Annex 1 and in compliance with the provisions of the Agreement, the call conditions and all legal obligations under applicable EU, international and national law.
11.2 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 12 — CONFLICT OF INTERESTS
12.1 Conflict of interests
The beneficiaries must take all measures to prevent any situation where the impartial and objective implementation of the Agreement could be compromised for reasons involving family, emotional life, political or national affinity, economic interest or any other direct or indirect interest (‘conflict of interests’).
They must formally notify the granting authority without delay of any situation constituting or likely to lead to a conflict of interests and immediately take all the necessary steps to rectify this situation.
The granting authority may verify that the measures taken are appropriate and may require additional measures to be taken by a specified deadline.
12.2 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28) and the grant or the beneficiary may be terminated (see Article 32).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 13 — CONFIDENTIALITY AND SECURITY
13.1 Sensitive information
The parties must keep confidential any data, documents or other material (in any form) that is identified as sensitive in writing (‘sensitive information’) — during the implementation of the action and for at least until the time-limit set out in the Data Sheet (see Point 6).
If a beneficiary requests, the granting authority may agree to keep such information confidential for a longer period.
Unless otherwise agreed between the parties, they may use sensitive information only to implement the Agreement.
The beneficiaries may disclose sensitive information to their personnel or other participants involved in the action only if they:
(a) need to know it in order to implement the Agreement and
(b) are bound by an obligation of confidentiality.
The granting authority may disclose sensitive information to its staff and to other EU institutions and bodies.
It may moreover disclose sensitive information to third parties, if:
(a) this is necessary to implement the Agreement or safeguard the EU financial interests and
(b) the recipients of the information are bound by an obligation of confidentiality.
The confidentiality obligations no longer apply if:
(a) the disclosing party agrees to release the other party
(b) the information becomes publicly available, without breaching any confidentiality obligation
(c) the disclosure of the sensitive information is required by EU, international or national law.
Specific confidentiality rules (if any) are set out in Annex 5.
13.2 Classified information
The parties must handle classified information in accordance with the applicable EU, international or national law on classified information (in particular, Decision 2015/44431 and its implementing rules).
Deliverables which contain classified information must be submitted according to special procedures agreed with the granting authority.
Action tasks involving classified information may be subcontracted only after explicit approval (in writing) from the granting authority.
Classified information may not be disclosed to any third party (including participants involved in the action implementation) without prior explicit written approval from the granting authority.
Specific security rules (if any) are set out in Annex 5.
13.3 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 14 — ETHICS AND VALUES
14.1 Ethics
The action must be carried out in line with the highest ethical standards and the applicable EU, international and national law on ethical principles.
Specific ethics rules (if any) are set out in Annex 5.
14.2 Values
The beneficiaries must commit to and ensure the respect of basic EU values (such as respect for human dignity, freedom, democracy, equality, the rule of law and human rights, including the rights of minorities).
Specific rules on values (if any) are set out in Annex 5.
14.3 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 15 — DATA PROTECTION
15.1 Data processing by the granting authority
Any personal data under the Agreement will be processed under the responsibility of the data controller of the granting authority in accordance with and for the purposes set out in the Portal Privacy Statement32.
For grants where the granting authority is the European Commission, an EU regulatory or executive agency, joint undertaking or other EU body, the processing will be subject to Regulation 2018/172533.
15.2 Data processing by the beneficiaries
The beneficiaries must process personal data under the Agreement in compliance with the applicable EU, international and national law on data protection (in particular, Regulation 2016/67934).
They must ensure that personal data is:
• processed lawfully, fairly and in a transparent manner in relation to the data subjects
• collected for specified, explicit and legitimate purposes and not further processed in a manner that is incompatible with those purposes
• adequate, relevant and limited to what is necessary in relation to the purposes for which they are processed
• accurate and, where necessary, kept up to date
• kept in a form which permits identification of data subjects for no longer than is necessary for the purposes for which the data is processed and
• processed in a manner that ensures appropriate security of the data.
The beneficiaries may grant their personnel access to personal data only if it is strictly necessary for implementing, managing and monitoring the Agreement. The beneficiaries must ensure that the personnel is under a confidentiality obligation.
The beneficiaries must inform the persons whose data are transferred to the granting authority and provide them with the Portal Privacy Statement35.
15.3 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 16 — INTELLECTUAL PROPERTY RIGHTS (IPR) — BACKGROUND AND RESULTS — ACCESS RIGHTS AND RIGHTS OF USE
16.1 Background and access rights to background
The beneficiaries must give each other and the other participants access to the background identified as needed for implementing the action, subject to any specific rules in Annex 5.
‘Background’ means any data, know-how or information — whatever its form or nature (tangible or intangible), including any rights such as intellectual property rights — that is:
(a) held by the beneficiaries before they acceded to the Agreement and
(b) needed to implement the action or exploit the results.
If background is subject to rights of a third party, the beneficiary concerned must ensure that it is able to comply with its obligations under the Agreement.
16.2 Ownership of results
The granting authority does not obtain ownership of the results produced under the action.
‘Results’ means any tangible or intangible effect of the action, such as data, know-how or information, whatever its form or nature, whether or not it can be protected, as well as any rights attached to it, including intellectual property rights.
16.3 Rights of use of the granting authority on materials, documents and information received for policy, information, communication, dissemination and publicity purposes
The granting authority has the right to use non-sensitive information relating to the action and materials and documents received from the beneficiaries (notably summaries for publication, deliverables, as well as any other material, such as pictures or audio-visual material, in paper or electronic form) for policy, information, communication, dissemination and publicity purposes — during the action or afterwards.
The right to use the beneficiaries’ materials, documents and information is granted in the form of a royalty-free, non-exclusive and irrevocable licence, which includes the following rights:
(a) use for its own purposes (in particular, making them available to persons working for the granting authority or any other EU service (including institutions, bodies, offices, agencies, etc.) or EU Member State institution or body; copying or reproducing them in whole or in part, in unlimited numbers; and communication through press information services)
(b) distribution to the public (in particular, publication as hard copies and in electronic or digital format, publication on the internet, as a downloadable or non-downloadable file, broadcasting by any channel, public display or presentation, communicating through press information services, or inclusion in widely accessible databases or indexes)
(c) editing or redrafting (including shortening, summarising, inserting other elements (e.g. meta-data, legends, other graphic, visual, audio or text elements), extracting parts (e.g. audio or video files), dividing into parts, use in a compilation)
(d) translation
(e) storage in paper, electronic or other form
(f) archiving, in line with applicable document-management rules
(g) the right to authorise third parties to act on its behalf or sub-license to third parties the modes of use set out in Points (b), (c), (d) and (f), if needed for the information, communication and publicity activity of the granting authority and
(h) processing, analysing, aggregating the materials, documents and information received and producing derivative works.
The rights of use are granted for the whole duration of the industrial or intellectual property rights concerned.
If materials or documents are subject to moral rights or third party rights (including intellectual property rights or rights of natural persons on their image and voice), the beneficiaries must ensure that they comply with their obligations under this Agreement (in particular, by obtaining the necessary licences and authorisations from the rights holders concerned).
Where applicable, the granting authority will insert the following information:
“© – [year] – [name of the copyright owner]. All rights reserved. Licensed to the [name of granting authority] under conditions.”
16.4 Specific rules on IPR, results and background
Specific rules regarding intellectual property rights, results and background (if any) are set out in Annex 5.
16.5 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such a breach may also lead to other measures described in Chapter 5.
ARTICLE 17 — COMMUNICATION, DISSEMINATION AND VISIBILITY
17.1 Communication — Dissemination — Promoting the action
Unless otherwise agreed with the granting authority, the beneficiaries must promote the action and its results by providing targeted information to multiple audiences (including the media and the public), in accordance with Annex 1 and in a strategic, coherent and effective manner.
Before engaging in a communication or dissemination activity expected to have a major media impact, the beneficiaries must inform the granting authority.
17.2 Visibility — European flag and funding statement
Unless otherwise agreed with the granting authority, communication activities of the beneficiaries related to the action (including media relations, conferences, seminars, information material, such as brochures, leaflets, posters, presentations, etc., in electronic form, via traditional or social media, etc.), dissemination activities and any infrastructure, equipment, vehicles, supplies or major result funded by the grant must acknowledge EU support and display the European flag (emblem) and funding statement (translated into local languages, where appropriate):



The emblem must remain distinct and separate and cannot be modified by adding other visual marks, brands or text.
Apart from the emblem, no other visual identity or logo may be used to highlight the EU support.
When displayed in association with other logos (e.g. of beneficiaries or sponsors), the emblem must be displayed at least as prominently and visibly as the other logos.
For the purposes of their obligations under this Article, the beneficiaries may use the emblem without first obtaining approval from the granting authority. This does not, however, give them the right to exclusive use. Moreover, they may not appropriate the emblem or any similar trademark or logo, either by registration or by any other means.
17.3 Quality of information — Disclaimer
Any communication or dissemination activity related to the action must use factually accurate information.
Moreover, it must indicate the following disclaimer (translated into local languages where appropriate):
“Funded by the European Union. Views and opinions expressed are however those of the author(s) only and do not necessarily reflect those of the European Union or [name of the granting authority]. Neither the European Union nor the granting authority can be held responsible for them.”
17.4 Specific communication, dissemination and visibility rules
Specific communication, dissemination and visibility rules (if any) are set out in Annex 5.
17.5 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 18 — SPECIFIC RULES FOR CARRYING OUT THE ACTION
18.1 Specific rules for carrying out the action
Specific rules for implementing the action (if any) are set out in Annex 5.
18.2 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such a breach may also lead to other measures described in Chapter 5.]
SECTION 3 GRANT ADMINISTRATION
ARTICLE 19 — GENERAL INFORMATION OBLIGATIONS
19.1 Information requests
The beneficiaries must provide — during the action or afterwards and in accordance with Article 7 — any information requested in order to verify eligibility of the costs or contributions declared, proper implementation of the action and compliance with the other obligations under the Agreement.
The information provided must be accurate, precise and complete and in the format requested, including electronic format.
19.2 Participant Register data updates
The beneficiaries must keep — at all times, during the action or afterwards — their information stored in the Portal Participant Register up to date, in particular, their name, address, legal representatives, legal form and organisation type.
19.3 Information about events and circumstances which impact the action
The beneficiaries must immediately inform the granting authority (and the other beneficiaries) of any of the following:
(a) events which are likely to affect or delay the implementation of the action or affect the EU’s financial interests, in particular:
(i) changes in their legal, financial, technical, organisational or ownership situation (including changes linked to one of the exclusion grounds listed in the declaration of honour signed before grant signature)
(ii) linked action information: not applicable
(b) circumstances affecting:
(i) the decision to award the grant or
(ii) compliance with requirements under the Agreement.
19.4 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 20 — RECORD-KEEPING
20.1 Keeping records and supporting documents
The beneficiaries must — at least until the time-limit set out in the Data Sheet (see Point 6) — keep records and other supporting documents to prove the proper implementation of the action in line with the accepted standards in the respective field (if any).
In addition, the beneficiaries must — for the same period — keep the following to justify the amounts declared:
(a) for actual costs: adequate records and supporting documents to prove the costs declared (such as contracts, subcontracts, invoices and accounting records); in addition, the beneficiaries’ usual accounting and internal control procedures must enable direct reconciliation between the amounts declared, the amounts recorded in their accounts and the amounts stated in the supporting documents
(b) for flat-rate costs and contributions (if any): adequate records and supporting documents to prove the eligibility of the costs or contributions to which the flat-rate is applied
(c) for the following simplified costs and contributions: the beneficiaries do not need to keep specific records on the actual costs incurred, but must keep:
(i) for unit costs and contributions (if any): adequate records and supporting documents to prove the number of units declared
(ii) for lump sum costs and contributions (if any): adequate records and supporting documents to prove proper implementation of the work as described in Annex 1
(iii) for financing not linked to costs (if any): adequate records and supporting documents to prove the achievement of the results or the fulfilment of the conditions as described in Annex 1
(d) for unit, flat-rate and lump sum costs and contributions according to usual cost accounting practices (if any): the beneficiaries must keep any adequate records and supporting documents to prove that their cost accounting practices have been applied in a consistent manner, based on objective criteria, regardless of the source of funding, and that they comply with the eligibility conditions set out in Articles 6.1 and 6.2.
Moreover, the following is needed for specific budget categories:
(e) for personnel costs: time worked for the beneficiary under the action must be supported by declarations signed monthly by the person and their supervisor, unless another reliable time-record system is in place; the granting authority may accept alternative evidence supporting the time worked for the action declared, if it considers that it offers an adequate level of assurance
(f) additional record-keeping rules: not applicable
The records and supporting documents must be made available upon request (see Article 19) or in the context of checks, reviews, audits or investigations (see Article 25).
If there are on-going checks, reviews, audits, investigations, litigation or other pursuits of claims under the Agreement (including the extension of findings; see Article 25), the beneficiaries must keep these records and other supporting documentation until the end of these procedures.
The beneficiaries must keep the original documents. Digital and digitalised documents are considered originals if they are authorised by the applicable national law. The granting authority may accept non-original documents if they offer a comparable level of assurance.
20.2 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, costs or contributions insufficiently substantiated will be ineligible (see Article 6) and will be rejected (see Article 27), and the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 21 — REPORTING
21.1 Continuous reporting
The beneficiaries must report on the progress of the action (e.g. deliverables, milestones, outputs/outcomes, critical risks, indicators, etc; if any), and in accordance with the timing and conditions as indicated in the call and agreed with the granting authority.
Standardised deliverables (e.g. progress reports not linked to payments, reports on cumulative expenditure, special reports, etc; if any) must be submitted using the provided templates.
21.2 Periodic reporting: Technical reports and financial statements
In addition, the beneficiaries must provide reports to request payments, in accordance with the schedule and modalities set out in the Data Sheet (see Point 4.2):
• for additional prefinancings (if any): an additional prefinancing report
• for interim payments (if any) and the final payment: a periodic report.
The prefinancing and periodic reports include a technical and financial part.
The technical part includes an overview of the action implementation. It must be prepared using the template for available in the Portal36Annex 6.
The financial part of the additional prefinancing report includes a statement on the use of the previous prefinancing payment.
The financial part of the periodic report includes:
• the financial statements (individual and consolidated; for all beneficiaries/affiliated entities)
• the explanation on the use of resources (or detailed cost reporting table, if required)
• the certificates on the financial statements (CFS) (if required; see Article 24.2 and Data Sheet, Point 4.3).
The financial statements must detail the eligible costs and contributions for each budget category and, for the final payment, also the revenues for the action (see Articles 6 and 22).
All eligible costs and contributions incurred should be declared, even if they exceed the amounts indicated in the estimated budget (see Annex 2). Amounts that are not declared in the individual financial statements will not be taken into account by the granting authority.
By signing the financial statements (directly in the Portal Periodic Reporting tool), the beneficiaries confirm that:
◦ the information provided is complete, reliable and true
◦ the costs and contributions declared are eligible (see Article 6)
◦ the costs and contributions can be substantiated by adequate records and supporting documents (see Article 20) that will be produced upon request (see Article 19) or in the context of checks, reviews, audits and investigations (see Article 25)
◦ for the final periodic report: all the revenues have been declared (if required; see Article 22).
Beneficiaries will have to submit also the financial statements of their affiliated entities (if any). In case of recoveries (see Article 22), beneficiaries will be held responsible also for the financial statements of their affiliated entities.
21.3 Currency for financial statements and conversion into euros
The financial statements must be drafted in euro.
Beneficiaries with general accounts established in a currency other than the euro must convert the costs recorded in their accounts into euro, at the average of the daily exchange rates published in the C series of the Official Journal of the European Union (ECB website), calculated over the corresponding reporting period.
If no daily euro exchange rate is published in the Official Journal for the currency in question, they must be converted at the average of the monthly accounting exchange rates published on the European Commission website (InforEuro), calculated over the corresponding reporting period.
Beneficiaries with general accounts in euro must convert costs incurred in another currency into euro according to their usual accounting practices.
21.4 Reporting language
The reporting must be in the language of the Agreement, unless otherwise agreed with the granting authority (see Data Sheet, Point 4.2).
21.5 Consequences of non-compliance
If a report submitted does not comply with this Article, the granting authority may suspend the payment deadline (see Article 29) and apply other measures described in Chapter 5.
If the coordinator breaches its reporting obligations, the granting authority may terminate the grant or the coordinator’s participation (see Article 32) or apply other measures described in Chapter 5.
ARTICLE 22 — PAYMENTS AND RECOVERIES — CALCULATION OF AMOUNTS DUE
22.1 Payments and payment arrangements
Payments will be made in accordance with the schedule and modalities set out in the Data Sheet (see Point 4.2).
They will be made in euro to the bank account indicated by the coordinator (see Data Sheet, Point 4.2) and must be distributed without unjustified delay (restrictions may apply to distribution of the initial prefinancing payment; see Data Sheet, Point 4.2).
Payments to this bank account will discharge the granting authority from its payment obligation.
The cost of payment transfers will be borne as follows:
• the granting authority bears the cost of transfers charged by its bank
• the beneficiary bears the cost of transfers charged by its bank
• the party causing a repetition of a transfer bears all costs of the repeated transfer.
Payments by the granting authority will be considered to have been carried out on the date when they are debited to its account.
22.2 Recoveries
Recoveries will be made, if — at beneficiary termination, final payment or afterwards — it turns out that the granting authority has paid too much and needs to recover the amounts undue.
The general liability regime for recoveries (first-line liability) is as follows: At final payment, the coordinator will be fully liable for recoveries, even if it has not been the final recipient of the undue amounts. At beneficiary termination or after final payment, recoveries will be made directly against the beneficiaries concerned.
Beneficiaries will be fully liable for repaying the debts of their affiliated entities.
In case of enforced recoveries (see Article 22.4):
• the beneficiaries will be jointly and severally liable for repaying debts of another beneficiary under the Agreement (including late-payment interest), if required by the granting authority (see Data Sheet, Point 4.4)
• affiliated entities will be held liable for repaying debts of their beneficiaries under the Agreement (including late-payment interest), if required by the granting authority (see Data Sheet, Point 4.4).

22.3 Amounts due
22.3.1 Prefinancing payments
The aim of the prefinancing is to provide the beneficiaries with a float.
It remains the property of the EU until the final payment.
For initial prefinancings (if any), the amount due, schedule and modalities are set out in the Data Sheet (see Point 4.2).
For additional prefinancings (if any), the amount due, schedule and modalities are also set out in the Data Sheet (see Point 4.2). However, if the statement on the use of the previous prefinancing payment shows that less than 70% was used, the amount set out in the Data Sheet will be reduced by the difference between the 70% threshold and the amount used.
Prefinancing payments (or parts of them) may be offset (without the beneficiaries’ consent) against amounts owed by a beneficiary to the granting authority — up to the amount due to that beneficiary.
Offsetting may also be done against amounts owed to other Commission services or executive agencies.
Payments will not be made if the payment deadline or payments are suspended (see Articles 29 and 30).
22.3.2 Amount due at beneficiary termination — Recovery
In case of beneficiary termination, the granting authority will determine the provisional amount due for the beneficiary concerned. Payments (if any) will be made with the next interim or final payment.
The amount due will be calculated in the following step:
Step 1 — Calculation of the total accepted EU contribution
Step 1 — Calculation of the total accepted EU contribution
The granting authority will first calculate the ‘accepted EU contribution’ for the beneficiary for all reporting periods, by calculating the ‘maximum EU contribution to costs’ (applying the funding rate to the accepted costs of the beneficiary), taking into account requests for a lower contribution to costs and CFS threshold cappings (if any; see Article 24.5) and adding the contributions (accepted unit, flat-rate or lump sum contributions and financing not linked to costs, if any).
After that, the granting authority will take into account grant reductions (if any). The resulting amount is the ‘total accepted EU contribution’ for the beneficiary.
The balance is then calculated by deducting the payments received (if any; see report on the distribution of payments in Article 32), from the total accepted EU contribution:
{total accepted EU contribution for the beneficiary
minus
{prefinancing and interim payments received (if any)}}.
If the balance is positive, the amount will be included in the next interim or final payment to the consortium. 
If the balance is negative, it will be recovered in accordance with the following procedure:
The granting authority will send a pre-information letter to the beneficiary concerned:
• formally notifying the intention to recover, the amount due, the amount to be recovered and the reasons why and
• requesting observations within 30 days of receiving notification.
If no observations are submitted (or the granting authority decides to pursue recovery despite the observations it has received), it will confirm the amount to be recovered and ask this amount to be paid to the coordinator (confirmation letter).
The amounts will later on also be taken into account for the next interim or final payment.
22.3.3 Interim payments
Interim payments reimburse the eligible costs and contributions claimed for the implementation of the action during the reporting periods (if any).
Interim payments (if any) will be made in accordance with the schedule and modalities set out the Data Sheet (see Point 4.2).
Payment is subject to the approval of the periodic report. Its approval does not imply recognition of compliance, authenticity, completeness or correctness of its content.
The interim payment will be calculated by the granting authority in the following steps:
Step 1 — Calculation of the total accepted EU contribution
Step 2 — Limit to the interim payment ceiling
Step 1 — Calculation of the total accepted EU contribution
The granting authority will calculate the ‘accepted EU contribution’ for the action for the reporting period, by first calculating the ‘maximum EU contribution to costs’ (applying the funding rate to the accepted costs of each beneficiary), taking into account requests for a lower contribution to costs and CFS threshold cappings (if any; see Article 24.5) and adding the contributions (accepted unit, flat-rate or lump sum contributions and financing not linked to costs, if any).
After that, the granting authority will take into account grant reductions from beneficiary termination (if any). The resulting amount is the ‘total accepted EU contribution’.
Step 2 — Limit to the interim payment ceiling
The resulting amount is then capped to ensure that the total amount of prefinancing and interim payments (if any) does not exceed the interim payment ceiling set out in the Data Sheet (see Point 4.2).
Interim payments (or parts of them) may be offset (without the beneficiaries’ consent) against amounts owed by a beneficiary to the granting authority — up to the amount due to that beneficiary.
Offsetting may also be done against amounts owed to other Commission services or executive agencies.
Payments will not be made if the payment deadline or payments are suspended (see Articles 29 and 30).
22.3.4 Final payment — Final grant amount — Revenues and Profit — Recovery
The final payment (payment of the balance) reimburses the remaining part of the eligible costs and contributions claimed for the implementation of the action (if any).
The final payment will be made in accordance with the schedule and modalities set out in the Data Sheet (see Point 4.2).
Payment is subject to the approval of the final periodic report. Its approval does not imply recognition of compliance, authenticity, completeness or correctness of its content.
The final grant amount for the action will be calculated in the following steps:
Step 1 — Calculation of the total accepted EU contribution
Step 2 — Limit to the maximum grant amount
Step 3 — Reduction due to the no-profit rule
Step 1 — Calculation of the total accepted EU contribution
The granting authority will first calculate the ‘accepted EU contribution’ for the action for all reporting periods, by calculating the ‘maximum EU contribution to costs’ (applying the funding rate to the total accepted costs of each beneficiary), taking into account requests for a lower contribution to costs, CFS threshold cappings (if any; see Article 24.5) and adding the contributions (accepted unit, flat-rate or lump sum contributions and financing not linked to costs, if any).
After that, the granting authority will take into account grant reductions (if any). The resulting amount is the ‘total accepted EU contribution’.
Step 2 — Limit to the maximum grant amount
If the resulting amount is higher than the maximum grant amount set out in Article 5.2, it will be limited to the latter.
Step 3 — Reduction due to the no-profit rule
If the no-profit rule is provided for in the Data Sheet (see Point 4.2), the grant must not produce a profit (i.e. surplus of the amount obtained following Step 2 plus the action’s revenues, over the eligible costs and contributions approved by the granting authority).
‘Revenue’ is all income generated by the action, during its duration (see Article 4), for beneficiaries that are profit legal entities.
If there is a profit, it will be deducted in proportion to the final rate of reimbursement of the eligible costs approved by the granting authority (as compared to the amount calculated following Steps 1 and 2 minus the contributions).
The balance (final payment) is then calculated by deducting the total amount of prefinancing and interim payments already made (if any), from the final grant amount:
{final grant amount
minus
{prefinancing and interim payments made (if any)}}.
If the balance is positive, it will be paid to the coordinator.
The final payment (or part of it) may be offset (without the beneficiaries’ consent) against amounts owed by a beneficiary to the granting authority — up to the amount due to that beneficiary.
Offsetting may also be done against amounts owed to other Commission services or executive agencies.
Payments will not be made if the payment deadline or payments are suspended (see Articles 29 and 30).
If the balance is negative, it will be recovered in accordance with the following procedure:
The granting authority will send a pre-information letter to the coordinator:
• formally notifying the intention to recover, the final grant amount, the amount to be recovered and the reasons why
• requesting observations within 30 days of receiving notification.
If no observations are submitted (or the granting authority decides to pursue recovery despite the observations it has received), it will confirm the amount to be recovered (confirmation letter), together with a debit note with the terms and date for payment.
If payment is not made by the date specified in the debit note, the granting authority will enforce recovery in accordance with Article 22.4.
22.3.5 Audit implementation after final payment — Revised final grant amount — Recovery
If — after the final payment (in particular, after checks, reviews, audits or investigations; see Article 25) — the granting authority rejects costs or contributions (see Article 27) or reduces the grant (see Article 28), it will calculate the revised final grant amount for the beneficiary concerned.
The beneficiary revised final grant amount will be calculated in the following step:
Step 1 — Calculation of the revised total accepted EU contribution
Step 1 — Calculation of the revised total accepted EU contribution
The granting authority will first calculate the ‘revised accepted EU contribution’ for the beneficiary, by calculating the ‘revised accepted costs’ and ‘revised accepted contributions’.
After that, it will take into account grant reductions (if any). The resulting ‘revised total accepted EU contribution’ is the beneficiary revised final grant amount.
If the revised final grant amount is lower than the beneficiary’s final grant amount (i.e. its share in the final grant amount for the action), it will be recovered in accordance with the following procedure:
The beneficiary final grant amount (i.e. share in the final grant amount for the action) is calculated as follows:
{{{total accepted EU contribution for the beneficiary
divided by
total accepted EU contribution for the action}
multiplied by
final grant amount for the action}.
The granting authority will send a pre-information letter to the beneficiary concerned:
• formally notifying the intention to recover, the amount to be recovered and the reasons why and
• requesting observations within 30 days of receiving notification.
If no observations are submitted (or the granting authority decides to pursue recovery despite the observations it has received), it will confirm the amount to be recovered (confirmation letter), together with a debit note with the terms and the date for payment.
Recoveries against affiliated entities (if any) will be handled through their beneficiaries.
If payment is not made by the date specified in the debit note, the granting authority will enforce recovery in accordance with Article 22.4.
22.4 Enforced recovery
If payment is not made by the date specified in the debit note, the amount due will be recovered:
(a) by offsetting the amount — without the coordinator or beneficiary’s consent — against any amounts owed to the coordinator or beneficiary by the granting authority.
In exceptional circumstances, to safeguard the EU financial interests, the amount may be offset before the payment date specified in the debit note.
For grants where the granting authority is the European Commission or an EU executive agency, debts may also be offset against amounts owed by other Commission services or executive agencies.
(b) by drawing on the financial guarantee(s) (if any)
(c) by holding other beneficiaries jointly and severally liable (if any; see Data Sheet, Point 4.4)
(d) by holding affiliated entities jointly and severally liable (if any, see Data Sheet, Point 4.4) or
(e) by taking legal action (see Article 43) or, provided that granting authority is the European Commission or an EU executive agency, by adopting an enforceable decision under Article 299 of the Treaty on the Functioning of the EU (TFEU) and Article 100(2) of EU Financial Regulation 2024/2509.
The amount to be recovered will be increased by late-payment interest at the rate set out in Article 22.5, from the day following the payment date in the debit note, up to and including the date the full payment is received.
Partial payments will be first credited against expenses, charges and late-payment interest and then against the principal.
Bank charges incurred in the recovery process will be borne by the beneficiary, unless Directive 2015/236637 applies.
22.5 Consequences of non-compliance
22.5.1 If the granting authority does not pay within the payment deadlines (see above), the beneficiaries are entitled to late-payment interest at the reference rate applied by the European Central Bank (ECB) for its main refinancing operations in euros, plus the percentage specified in the Data Sheet (Point 4.2). The ECB reference rate to be used is the rate in force on the first day of the month in which the payment deadline expires, as published in the C series of the Official Journal of the European Union.
If the late-payment interest is lower than or equal to EUR 200, it will be paid to the coordinator only on request submitted within two months of receiving the late payment.
Late-payment interest is not due if all beneficiaries are EU Member States (including regional and local government authorities or other public bodies acting on behalf of a Member State for the purpose of this Agreement).
If payments or the payment deadline are suspended (see Articles 29 and 30), payment will not be considered as late.
Late-payment interest covers the period running from the day following the due date for payment (see above), up to and including the date of payment.
Late-payment interest is not considered for the purposes of calculating the final grant amount.
22.5.2 If the coordinator breaches any of its obligations under this Article, the grant may be reduced (see Article 28) and the grant or the coordinator may be terminated (see Article 32).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 23 — GUARANTEES
23.1 Prefinancing guarantee
If required by the granting authority (see Data Sheet, Point 4.2), the beneficiaries must provide (one or more) prefinancing guarantee(s) in accordance with the timing and the amounts set out in the Data Sheet.
The coordinator must submit them to the granting authority in due time before the prefinancing they are linked to.
The guarantees must be drawn up using the template published on the Portal and fulfil the following conditions:
(a) be provided by a bank or approved financial institution established in the EU or — if requested by the coordinator and accepted by the granting authority — by a third party or a bank or financial institution established outside the EU offering equivalent security
(b) the guarantor stands as first-call guarantor and does not require the granting authority to first have recourse against the principal debtor (i.e. the beneficiary concerned) and
(c) remain explicitly in force until the final payment and, if the final payment takes the form of a recovery, until five months after the debit note is notified to a beneficiary.
They will be released within the following month.
23.2 Consequences of non-compliance
If the beneficiaries breach their obligation to provide the prefinancing guarantee, the prefinancing will not be paid.
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 24 — CERTIFICATES
24.1 Operational verification report (OVR)
Not applicable

24.2 Certificate on the financial statements (CFS)
If required by the granting authority (see Data Sheet, Point 4.3), the beneficiaries must provide certificates on their financial statements (CFS), in accordance with the schedule, threshold and conditions set out in the Data Sheet.
The coordinator must submit them as part of the periodic report (see Article 21).
The certificates must be drawn up using the template published on the Portal, cover the costs declared on the basis of actual costs and costs according to usual cost accounting practices (if any), and fulfil the following conditions:
(a) be provided by a qualified approved external auditor which is independent and complies with Directive 2006/43/EC38 (or for public bodies: by a competent independent public officer)
(b) the verification must be carried out according to the highest professional standards to ensure that the financial statements comply with the provisions under the Agreement and that the costs declared are eligible.
The certificates will not affect the granting authority's right to carry out its own checks, reviews or audits, nor preclude the European Court of Auditors (ECA), the European Public Prosecutor’s Office (EPPO) or the European Anti-Fraud Office (OLAF) from using their prerogatives for audits and investigations under the Agreement (see Article 25).
If the costs (or a part of them) were already audited by the granting authority, these costs do not need to be covered by the certificate and will not be counted for calculating the threshold (if any).
24.3 Certificate on the compliance of usual cost accounting practices (CoMUC)
Not applicable
24.4 Systems and process audit (SPA)
Not applicable
24.5 Consequences of non-compliance
If a beneficiary does not submit a certificate on the financial statements (CFS) or the certificate is rejected, the accepted EU contribution to costs will be capped to reflect the CFS threshold.
If a beneficiary breaches any of its other obligations under this Article, the granting authority may apply the measures described in Chapter 5.
ARTICLE 25 — CHECKS, REVIEWS, AUDITS AND INVESTIGATIONS — EXTENSION OF FINDINGS
25.1 Granting authority checks, reviews and audits
25.1.1 Internal checks
The granting authority may — during the action or afterwards — check the proper implementation of the action and compliance with the obligations under the Agreement, including assessing costs and contributions, deliverables and reports.
25.1.2 Project reviews
The granting authority may carry out reviews on the proper implementation of the action and compliance with the obligations under the Agreement (general project reviews or specific issues reviews).
Such project reviews may be started during the implementation of the action and until the time-limit set out in the Data Sheet (see Point 6). They will be formally notified to the coordinator or beneficiary concerned and will be considered to start on the date of the notification.
If needed, the granting authority may be assisted by independent, outside experts. If it uses outside experts, the coordinator or beneficiary concerned will be informed and have the right to object on grounds of commercial confidentiality or conflict of interest.
The coordinator or beneficiary concerned must cooperate diligently and provide — within the deadline requested — any information and data in addition to deliverables and reports already submitted (including information on the use of resources). The granting authority may request beneficiaries to provide such information to it directly. Sensitive information and documents will be treated in accordance with Article 13.
The coordinator or beneficiary concerned may be requested to participate in meetings, including with the outside experts.
For on-the-spot visits, the beneficiary concerned must allow access to sites and premises (including to the outside experts) and must ensure that information requested is readily available.
Information provided must be accurate, precise and complete and in the format requested, including electronic format.
On the basis of the review findings, a project review report will be drawn up.
The granting authority will formally notify the project review report to the coordinator or beneficiary concerned, which has 30 days from receiving notification to make observations.
Project reviews (including project review reports) will be in the language of the Agreement, unless otherwise agreed with the granting authority (see Data Sheet, Point 4.2).
25.1.3 Audits
The granting authority may carry out audits on the proper implementation of the action and compliance with the obligations under the Agreement.
Such audits may be started during the implementation of the action and until the time-limit set out in the Data Sheet (see Point 6). They will be formally notified to the beneficiary concerned and will be considered to start on the date of the notification.
The granting authority may use its own audit service, delegate audits to a centralised service or use external audit firms. If it uses an external firm, the beneficiary concerned will be informed and have the right to object on grounds of commercial confidentiality or conflict of interest.
The beneficiary concerned must cooperate diligently and provide — within the deadline requested — any information (including complete accounts, individual salary statements or other personal data) to verify compliance with the Agreement. Sensitive information and documents will be treated in accordance with Article 13.
For on-the-spot visits, the beneficiary concerned must allow access to sites and premises (including for the external audit firm) and must ensure that information requested is readily available.
Information provided must be accurate, precise and complete and in the format requested, including electronic format.
On the basis of the audit findings, a draft audit report will be drawn up.
The auditors will formally notify the draft audit report to the beneficiary concerned, which has 30 days from receiving notification to make observations (contradictory audit procedure).
The final audit report will take into account observations by the beneficiary concerned and will be formally notified to them.
Audits (including audit reports) will be in the language of the Agreement, unless otherwise agreed with the granting authority (see Data Sheet, Point 4.2).
25.2 European Commission checks, reviews and audits in grants of other granting authorities
Where the granting authority is not the European Commission, the latter has the same rights of checks, reviews and audits as the granting authority.
25.3 Access to records for assessing simplified forms of funding
The beneficiaries must give the European Commission access to their statutory records for the periodic assessment of simplified forms of funding which are used in EU programmes.
25.4 OLAF, EPPO and ECA audits and investigations
The following bodies may also carry out checks, reviews, audits and investigations — during the action or afterwards:
• the European Anti-Fraud Office (OLAF) under Regulations No 883/201339 and No 2185/9640
• the European Public Prosecutor’s Office (EPPO) under Regulation 2017/1939
• the European Court of Auditors (ECA) under Article 287 of the Treaty on the Functioning of the EU (TFEU) and Article 263 of EU Financial Regulation 2024/2509.
If requested by these bodies, the beneficiary concerned must provide full, accurate and complete information in the format requested (including complete accounts, individual salary statements or other personal data, including in electronic format) and allow access to sites and premises for on-the-spot visits or inspections — as provided for under these Regulations.
To this end, the beneficiary concerned must keep all relevant information relating to the action, at least until the time-limit set out in the Data Sheet (Point 6) and, in any case, until any ongoing checks, reviews, audits, investigations, litigation or other pursuits of claims have been concluded.
25.5 Consequences of checks, reviews, audits and investigations — Extension of findings
25.5.1 Consequences of checks, reviews, audits and investigations in this grant
Findings in checks, reviews, audits or investigations carried out in the context of this grant may lead to rejections (see Article 27), grant reduction (see Article 28) or other measures described in Chapter 5.
Rejections or grant reductions after the final payment will lead to a revised final grant amount (see Article 22).
Findings in checks, reviews, audits or investigations during the action implementation may lead to a request for amendment (see Article 39), to change the description of the action set out in Annex 1.
Checks, reviews, audits or investigations that find systemic or recurrent errors, irregularities, fraud or breach of obligations in any EU grant may also lead to consequences in other EU grants awarded under similar conditions (‘extension to other grants’).
Moreover, findings arising from an OLAF or EPPO investigation may lead to criminal prosecution under national law.
25.5.2 Extension from other grants
Findings of checks, reviews, audits or investigations in other grants may be extended to this grant, if:
(a) the beneficiary concerned is found, in other EU grants awarded under similar conditions, to have committed systemic or recurrent errors, irregularities, fraud or breach of obligations that have a material impact on this grant and
(b) those findings are formally notified to the beneficiary concerned — together with the list of grants affected by the findings — within the time-limit for audits set out in the Data Sheet (see Point 6).
The granting authority will formally notify the beneficiary concerned of the intention to extend the findings and the list of grants affected.
If the extension concerns rejections of costs or contributions: the notification will include:
(a) an invitation to submit observations on the list of grants affected by the findings
(b) the request to submit revised financial statements for all grants affected
(c) the correction rate for extrapolation, established on the basis of the systemic or recurrent errors, to calculate the amounts to be rejected, if the beneficiary concerned:
(i) considers that the submission of revised financial statements is not possible or practicable or
(ii) does not submit revised financial statements.
If the extension concerns grant reductions: the notification will include:
(a) an invitation to submit observations on the list of grants affected by the findings and
(b) the correction rate for extrapolation, established on the basis of the systemic or recurrent errors and the principle of proportionality.
The beneficiary concerned has 60 days from receiving notification to submit observations, revised financial statements or to propose a duly substantiated alternative correction method/rate.
On the basis of this, the granting authority will analyse the impact and decide on the implementation (i.e. start rejection or grant reduction procedures, either on the basis of the revised financial statements or the announced/alternative method/rate or a mix of those; see Articles 27 and 28).
25.6 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, costs or contributions insufficiently substantiated will be ineligible (see Article 6) and will be rejected (see Article 27), and the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 26 — IMPACT EVALUATIONS
26.1 Impact evaluation
The granting authority may carry out impact evaluations of the action, measured against the objectives and indicators of the EU programme funding the grant.
Such evaluations may be started during implementation of the action and until the time-limit set out in the Data Sheet (see Point 6). They will be formally notified to the coordinator or beneficiaries and will be considered to start on the date of the notification.
If needed, the granting authority may be assisted by independent outside experts.
The coordinator or beneficiaries must provide any information relevant to evaluate the impact of the action, including information in electronic format.
26.2 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the granting authority may apply the measures described in Chapter 5.
CHAPTER 5 CONSEQUENCES OF NON-COMPLIANCE
SECTION 1 REJECTIONS AND GRANT REDUCTION
ARTICLE 27 — REJECTION OF COSTS AND CONTRIBUTIONS
27.1 Conditions
The granting authority will — at beneficiary termination, interim payment, final payment or afterwards — reject any costs or contributions which are ineligible (see Article 6), in particular following checks, reviews, audits or investigations (see Article 25).
The rejection may also be based on the extension of findings from other grants to this grant (see Article 25).
Ineligible costs or contributions will be rejected.
27.2 Procedure
If the rejection does not lead to a recovery, the granting authority will formally notify the coordinator or beneficiary concerned of the rejection, the amounts and the reasons why. The coordinator or beneficiary concerned may — within 30 days of receiving notification — submit observations if it disagrees with the rejection (payment review procedure).
If the rejection leads to a recovery, the granting authority will follow the contradictory procedure with pre-information letter set out in Article 22.
27.3 Effects
If the granting authority rejects costs or contributions, it will deduct them from the costs or contributions declared and then calculate the amount due (and, if needed, make a recovery; see Article 22).
ARTICLE 28 — GRANT REDUCTION
28.1 Conditions
The granting authority may — at beneficiary termination, final payment or afterwards — reduce the grant for a beneficiary, if:
(a) the beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award (including improper implementation of the action, non-compliance with the call conditions, submission of false information, failure to provide required information, breach of ethics or security rules (if applicable), failing to cooperate with checks, reviews, audits and investigations, etc.), or
(b) the beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed — in other EU grants awarded to it under similar conditions — systemic or recurrent errors, irregularities, fraud or serious breach of obligations that have a material impact on this grant (extension of findings; see Article 25.5).
The amount of the reduction will be calculated for each beneficiary concerned and proportionate to the seriousness and the duration of the errors, irregularities or fraud or breach of obligations, by applying an individual reduction rate to their accepted EU contribution.
28.2 Procedure
If the grant reduction does not lead to a recovery, the granting authority will formally notify the coordinator or beneficiary concerned of the reduction, the amount to be reduced and the reasons why. The coordinator or beneficiary concerned may — within 30 days of receiving notification — submit observations  if it disagrees with the reduction (payment review procedure).
If the grant reduction leads to a recovery, the granting authority will follow the contradictory procedure with pre-information letter set out in Article 22.
28.3 Effects
If the granting authority reduces the grant, it will deduct the reduction and then calculate the amount due (and, if needed, make a recovery; see Article 22).
SECTION 2 SUSPENSION AND TERMINATION
ARTICLE 29 — PAYMENT DEADLINE SUSPENSION
29.1 Conditions
The granting authority may — at any moment — suspend the payment deadline if a payment cannot be processed because:
(a) the required report (see Article 21) has not been submitted or is not complete or additional information is needed
(b) there are doubts about the amount to be paid (e.g. ongoing extension procedure, queries about eligibility, need for a grant reduction, etc.) and additional checks, reviews, audits or investigations are necessary, or
(c) there are other issues affecting the EU financial interests.
29.2 Procedure
The granting authority will formally notify the coordinator of the suspension and the reasons why.
The suspension will take effect the day the notification is sent.
If the conditions for suspending the payment deadline are no longer met, the suspension will be lifted — and the remaining time to pay (see Data Sheet, Point 4.2) will resume.
If the suspension exceeds two months, the coordinator may request the granting authority to confirm if the suspension will continue.
If the payment deadline has been suspended due to the non-compliance of the report and the revised report is not submitted (or was submitted but is also rejected), the granting authority may also terminate the grant or the participation of the coordinator (see Article 32).
ARTICLE 30 — PAYMENT SUSPENSION
30.1 Conditions
The granting authority may — at any moment — suspend payments, in whole or in part for one or more beneficiaries, if:
(a) a beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed or is suspected of having committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award (including improper implementation of the action, non-compliance with the call conditions, submission of false information, failure to provide required information, breach of ethics or security rules (if applicable), failing to cooperate with checks, reviews, audits and investigations, etc.), or
(b) a beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed — in other EU grants awarded to it under similar conditions — systemic or recurrent errors, irregularities, fraud or serious breach of obligations that have a material impact on this grant (extension of findings; see Article 25.5).
If payments are suspended for one or more beneficiaries, the granting authority will make partial payment(s) for the part(s) not suspended. If suspension concerns the final payment, the payment (or recovery) of the remaining amount after suspension is lifted will be considered to be the payment that closes the action.
30.2 Procedure
Before suspending payments, the granting authority will send a pre-information letter to the beneficiary concerned:
• formally notifying the intention to suspend payments and the reasons why and
• requesting observations within 30 days of receiving notification.
If the granting authority does not receive observations or decides to pursue the procedure despite the observations it has received, it will confirm the suspension (confirmation letter). Otherwise, it will formally notify that the procedure is discontinued.
At the end of the suspension procedure, the granting authority will also inform the coordinator.
The suspension will take effect the day after the confirmation notification is sent.
If the conditions for resuming payments are met, the suspension will be lifted. The granting authority will formally notify the beneficiary concerned (and the coordinator) and set the suspension end date.
During the suspension, no prefinancing will be paid to the beneficiaries concerned. For interim payments, the periodic reports for all reporting periods except the last one (see Article 21) must not contain any financial statements from the beneficiary concerned (or its affiliated entities). The coordinator must include them in the next periodic report after the suspension is lifted or — if suspension is not lifted before the end of the action — in the last periodic report.
ARTICLE 31 — GRANT AGREEMENT SUSPENSION
31.1 Consortium-requested GA suspension
31.1.1 Conditions and procedure
The beneficiaries may request the suspension of the grant or any part of it, if exceptional circumstances — in particular force majeure (see Article 35) — make implementation impossible or excessively difficult.
The coordinator must submit a request for amendment (see Article 39), with:
• the reasons why
• the date the suspension takes effect; this date may be before the date of the submission of the amendment request and
• the expected date of resumption.
The suspension will take effect on the day specified in the amendment.
Once circumstances allow for implementation to resume, the coordinator must immediately request another amendment of the Agreement to set the suspension end date, the resumption date (one day after suspension end date), extend the duration and make other changes necessary to adapt the action to the new situation (see Article 39) — unless the grant has been terminated (see Article 32). The suspension will be lifted with effect from the suspension end date set out in the amendment. This date may be before the date of the submission of the amendment request.
During the suspension, no prefinancing will be paid. Costs incurred or contributions for activities implemented during grant suspension are not eligible (see Article 6.3).
31.2 EU-initiated GA suspension
31.2.1 Conditions
The granting authority may suspend the grant or any part of it, if:
(a) a beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed or is suspected of having committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award (including improper implementation of the action, non-compliance with the call conditions, submission of false information, failure to provide required information, breach of ethics or security rules (if applicable), failing to cooperate with checks, reviews, audits and investigations, etc.), or
(b) a beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed — in other EU grants awarded to it under similar conditions — systemic or recurrent errors, irregularities, fraud or serious breach of obligations that have a material impact on this grant (extension of findings; see Article 25.5)
(c) other:
(i) linked action issues: not applicable
(ii) additional GA suspension grounds: not applicable.
31.2.2 Procedure
Before suspending the grant, the granting authority will send a pre-information letter to the coordinator:
• formally notifying the intention to suspend the grant and the reasons why and
• requesting observations within 30 days of receiving notification.
If the granting authority does not receive observations or decides to pursue the procedure despite the observations it has received, it will confirm the suspension (confirmation letter). Otherwise, it will formally notify that the procedure is discontinued.
The suspension will take effect the day after the confirmation notification is sent (or on a later date specified in the notification).
Once the conditions for resuming implementation of the action are met, the granting authority will formally notify the coordinator a lifting of suspension letter, in which it will set the suspension end date and invite the coordinator to request an amendment of the Agreement to set the resumption date (one day after suspension end date), extend the duration and make other changes necessary to adapt the action to the new situation (see Article 39) — unless the grant has been terminated (see Article 32). The suspension will be lifted with effect from the suspension end date set out in the lifting of suspension letter. This date may be before the date on which the letter is sent.
During the suspension, no prefinancing will be paid. Costs incurred or contributions for activities implemented during suspension are not eligible (see Article 6.3).
The beneficiaries may not claim damages due to suspension by the granting authority (see Article 33).
Grant suspension does not affect the granting authority’s right to terminate the grant or a beneficiary (see Article 32) or reduce the grant (see Article 28).
ARTICLE 32 — GRANT AGREEMENT OR BENEFICIARY TERMINATION
32.1 Consortium-requested GA termination
32.1.1 Conditions and procedure
The beneficiaries may request the termination of the grant.
The coordinator must submit a request for amendment (see Article 39), with:
• the reasons why
• the date the consortium ends work on the action (‘end of work date’) and
• the date the termination takes effect (‘termination date’); this date must be after the date of the submission of the amendment request.
The termination will take effect on the termination date specified in the amendment.
If no reasons are given or if the granting authority considers the reasons do not justify termination, it may consider the grant terminated improperly.
32.1.2 Effects
The coordinator must — within 60 days from when termination takes effect — submit a periodic report (for the open reporting period until termination).
The granting authority will calculate the final grant amount and final payment on the basis of the report submitted and taking into account the costs incurred and contributions for activities implemented before the end of work date (see Article 22). Costs relating to contracts due for execution only after the end of work are not eligible.
If the granting authority does not receive the report within the deadline, only costs and contributions which are included in an approved periodic report will be taken into account (no costs/contributions if no periodic report was ever approved).
Improper termination may lead to a grant reduction (see Article 28).
After termination, the beneficiaries’ obligations (in particular Articles 13 (confidentiality and security), 16 (IPR), 17 (communication, dissemination and visibility), 21 (reporting), 25 (checks, reviews, audits and investigations), 26 (impact evaluation), 27 (rejections), 28 (grant reduction) and 42 (assignment of claims)) continue to apply.
32.2 Consortium-requested beneficiary termination
32.2.1 Conditions and procedure
The coordinator may request the termination of the participation of one or more beneficiaries, on request of the beneficiary concerned or on behalf of the other beneficiaries.
The coordinator must submit a request for amendment (see Article 39), with:
• the reasons why
• the opinion of the beneficiary concerned (or proof that this opinion has been requested in writing)
• the date the beneficiary ends work on the action (‘end of work date’)
• the date the termination takes effect (‘termination date’); this date must be after the date of the submission of the amendment request.
If the termination concerns the coordinator and is done without its agreement, the amendment request must be submitted by another beneficiary (acting on behalf of the consortium).
The termination will take effect on the termination date specified in the amendment.
If no information is given or if the granting authority considers that the reasons do not justify termination, it may consider the beneficiary to have been terminated improperly.
32.2.2 Effects
The coordinator must — within 60 days from when termination takes effect — submit:
(i) a report on the distribution of payments to the beneficiary concerned
(ii) a termination report from the beneficiary concerned, for the open reporting period until termination, containing an overview of the progress of the work, the financial statement, the explanation on the use of resources, and, if applicable, the certificate on the financial statement (CFS; see Articles 21 and 24.2 and Data Sheet, Point 4.3)
(iii) a second request for amendment (see Article 39) with other amendments needed (e.g. reallocation of the tasks and the estimated budget of the terminated beneficiary; addition of a new beneficiary to replace the terminated beneficiary; change of coordinator, etc.).
The granting authority will calculate the amount due to the beneficiary on the basis of the report submitted and taking into account the costs incurred and contributions for activities implemented before the end of work date (see Article 22). Costs relating to contracts due for execution only after the end of work are not eligible.
The information in the termination report must also be included in the periodic report for the next reporting period (see Article 21).
If the granting authority does not receive the termination report within the deadline, only costs and contributions which are included in an approved periodic report will be taken into account (no costs/contributions if no periodic report was ever approved).
If the granting authority does not receive the report on the distribution of payments within the deadline, it will consider that:
• the coordinator did not distribute any payment to the beneficiary concerned and that
• the beneficiary concerned must not repay any amount to the coordinator.
If the second request for amendment is accepted by the granting authority, the Agreement is amended to introduce the necessary changes (see Article 39).
If the second request for amendment is rejected by the granting authority (because it calls into question the decision awarding the grant or breaches the principle of equal treatment of applicants), the grant may be terminated (see Article 32).
Improper termination may lead to a reduction of the grant (see Article 31) or grant termination (see Article 32).
After termination, the concerned beneficiary’s obligations (in particular Articles 13 (confidentiality and security), 16 (IPR), 17 (communication, dissemination and visibility), 21 (reporting), 25 (checks, reviews, audits and investigations), 26 (impact evaluation), 27 (rejections), 28 (grant reduction) and 42 (assignment of claims)) continue to apply.
32.3 EU-initiated GA or beneficiary termination
32.3.1 Conditions
The granting authority may terminate the grant or the participation of one or more beneficiaries, if:
(a) one or more beneficiaries do not accede to the Agreement (see Article 40)
(b) a change to the action or the legal, financial, technical, organisational or ownership situation of a beneficiary is likely to substantially affect the implementation of the action or calls into question the decision to award the grant (including changes linked to one of the exclusion grounds listed in the declaration of honour)
(c) following termination of one or more beneficiaries, the necessary changes to the Agreement (and their impact on the action) would call into question the decision awarding the grant or breach the principle of equal treatment of applicants
(d) implementation of the action has become impossible or the changes necessary for its continuation would call into question the decision awarding the grant or breach the principle of equal treatment of applicants
(e) a beneficiary (or person with unlimited liability for its debts) is subject to bankruptcy proceedings or similar (including insolvency, winding-up, administration by a liquidator or court, arrangement with creditors, suspension of business activities, etc.)
(f) a beneficiary (or person with unlimited liability for its debts) is in breach of social security or tax obligations
(g) a beneficiary (or person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has been found guilty of grave professional misconduct
(h) a beneficiary (or person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed fraud, corruption, or is involved in a criminal organisation, money laundering, terrorism-related crimes (including terrorism financing), child labour or human trafficking
(i) a beneficiary (or person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) was created under a different jurisdiction with the intent to circumvent fiscal, social or other legal obligations in the country of origin (or created another entity with this purpose)
(j) a beneficiary (or person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award (including improper implementation of the action, non-compliance with the call conditions, submission of false information, failure to provide required information, breach of ethics or security rules (if applicable), failing to cooperate with checks, reviews, audits and investigations, etc.)
(k) a beneficiary (or person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed — in other EU grants awarded to it under similar conditions — systemic or recurrent errors, irregularities, fraud or serious breach of obligations that have a material impact on this grant (extension of findings; see Article 25.5)
(l) despite a specific request by the granting authority, a beneficiary does not request — through the coordinator — an amendment to the Agreement to end the participation of one of its affiliated entities or associated partners that is in one of the situations under points (d), (f), (e), (g), (h), (i) or (j) and to reallocate its tasks, or
(m) other:
(i) linked action issues: not applicable
(ii) additional GA termination grounds: not applicable
32.3.2 Procedure
Before terminating the grant or participation of one or more beneficiaries, the granting authority will send a pre-information letter to the coordinator or beneficiary concerned:
• formally notifying the intention to terminate and the reasons why and
• requesting observations within 30 days of receiving notification.
If the granting authority does not receive observations or decides to pursue the procedure despite the observations it has received, it will confirm the termination and the date it will take effect (confirmation letter). Otherwise, it will formally notify that the procedure is discontinued.
For beneficiary terminations, the granting authority will — at the end of the procedure — also inform the coordinator.
The termination will take effect the day after the confirmation notification is sent (or on a later date specified in the notification; ‘termination date’).
32.3.3 Effects
(a) for GA termination:
The coordinator must — within 60 days from when termination takes effect — submit a periodic report (for the last open reporting period until termination).
The granting authority will calculate the final grant amount and final payment on the basis of the report submitted and taking into account the costs incurred and contributions for activities implemented before termination takes effect (see Article 22). Costs relating to contracts due for execution only after termination are not eligible.
If the grant is terminated for breach of the obligation to submit reports, the coordinator may not submit any report after termination.
If the granting authority does not receive the report within the deadline, only costs and contributions which are included in an approved periodic report will be taken into account (no costs/contributions if no periodic report was ever approved).
Termination does not affect the granting authority’s right to reduce the grant (see Article 28) or to impose administrative sanctions (see Article 34).
The beneficiaries may not claim damages due to termination by the granting authority (see Article 33).
After termination, the beneficiaries’ obligations (in particular Articles 13 (confidentiality and security), 16 (IPR), 17 (communication, dissemination and visibility), 21 (reporting), 25 (checks, reviews, audits and investigations), 26 (impact evaluation), 27 (rejections), 28 (grant reduction) and 42 (assignment of claims)) continue to apply.
(b) for beneficiary termination:
The coordinator must — within 60 days from when termination takes effect — submit:
(i) a report on the distribution of payments to the beneficiary concerned
(ii) a termination report from the beneficiary concerned, for the open reporting period until termination, containing an overview of the progress of the work, the financial statement, the explanation on the use of resources, and, if applicable, the certificate on the financial statement (CFS; see Articles 21 and 24.2 and Data Sheet, Point 4.3)
(iii) a request for amendment (see Article 39) with any amendments needed (e.g. reallocation of the tasks and the estimated budget of the terminated beneficiary; addition of a new beneficiary to replace the terminated beneficiary; change of coordinator, etc.).
The granting authority will calculate the amount due to the beneficiary on the basis of the report submitted and taking into account the costs incurred and contributions for activities implemented before termination takes effect (see Article 22). Costs relating to contracts due for execution only after termination are not eligible.
The information in the termination report must also be included in the periodic report for the next reporting period (see Article 21).
If the granting authority does not receive the termination report within the deadline, only costs and contributions included in an approved periodic report will be taken into account (no costs/contributions if no periodic report was ever approved).
If the granting authority does not receive the report on the distribution of payments within the deadline, it will consider that:
• the coordinator did not distribute any payment to the beneficiary concerned and that
• the beneficiary concerned must not repay any amount to the coordinator.
If the request for amendment is accepted by the granting authority, the Agreement is amended to introduce the necessary changes (see Article 39).
If the request for amendment is rejected by the granting authority (because it calls into question the decision awarding the grant or breaches the principle of equal treatment of applicants), the grant may be terminated (see Article 32).
After termination, the concerned beneficiary’s obligations (in particular Articles 13 (confidentiality and security), 16 (IPR), 17 (communication, dissemination and visibility), 21 (reporting), 25 (checks, reviews, audits and investigations), 26 (impact evaluation), 27 (rejections), 28 (grant reduction) and 42 (assignment of claims)) continue to apply.
SECTION 3 OTHER CONSEQUENCES: DAMAGES AND ADMINISTRATIVE SANCTIONS
ARTICLE 33 — DAMAGES
33.1 Liability of the granting authority
The granting authority cannot be held liable for any damage caused to the beneficiaries or to third parties as a consequence of the implementation of the Agreement, including for gross negligence.
The granting authority cannot be held liable for any damage caused by any of the beneficiaries or other participants involved in the action, as a consequence of the implementation of the Agreement.
33.2 Liability of the beneficiaries
The beneficiaries must compensate the granting authority for any damage it sustains as a result of the implementation of the action or because the action was not implemented in full compliance with the Agreement, provided that it was caused by gross negligence or wilful act.
The liability does not extend to indirect or consequential losses or similar damage (such as loss of profit, loss of revenue or loss of contracts), provided such damage was not caused by wilful act or by a breach of confidentiality.
ARTICLE 34 — ADMINISTRATIVE SANCTIONS AND OTHER MEASURES
Nothing in this Agreement may be construed as preventing the adoption of administrative sanctions (i.e. exclusion from EU award procedures and/or financial penalties) or other public law measures, in addition or as an alternative to the contractual measures provided under this Agreement (see, for instance, Articles 137 to 148 EU Financial Regulation 2024/2509 and Articles 4 and 7 of Regulation 2988/9541).
SECTION 4 FORCE MAJEURE
ARTICLE 35 — FORCE MAJEURE
A party prevented by force majeure from fulfilling its obligations under the Agreement cannot be considered in breach of them.
‘Force majeure’ means any situation or event that:
• prevents either party from fulfilling their obligations under the Agreement,
• was unforeseeable, exceptional situation and beyond the parties’ control,
• was not due to error or negligence on their part (or on the part of other participants involved in the action), and
• proves to be inevitable in spite of exercising all due diligence.
Any situation constituting force majeure must be formally notified to the other party without delay, stating the nature, likely duration and foreseeable effects.
The parties must immediately take all the necessary steps to limit any damage due to force majeure and do their best to resume implementation of the action as soon as possible.
CHAPTER 6 FINAL PROVISIONS
ARTICLE 36 — COMMUNICATION BETWEEN THE PARTIES
For grants which are not managed through the EU Funding & Tenders Portal (see Data Sheet, Point 1), the specific rules set out in Annex 5 apply.
ARTICLE 37 — INTERPRETATION OF THE AGREEMENT
The provisions in the Data Sheet take precedence over the rest of the Terms and Conditions of the Agreement.
Annex 5 takes precedence over the Terms and Conditions; the Terms and Conditions take precedence over the Annexes other than Annex 5.
Annex 2 takes precedence over Annex 1.
ARTICLE 38 — CALCULATION OF PERIODS AND DEADLINES
In accordance with Regulation No 1182/7142, periods expressed in days, months or years are calculated from the moment the triggering event occurs.
The day during which that event occurs is not considered as falling within the period.
‘Days’ means calendar days, not working days.
ARTICLE 39 — AMENDMENTS
39.1 Conditions
The Agreement may be amended, unless the amendment entails changes to the Agreement which would call into question the decision awarding the grant or breach the principle of equal treatment of applicants.
Amendments may be requested by any of the parties.
39.2 Procedure
The party requesting an amendment must submit a request for amendment.
The coordinator submits and receives requests for amendment on behalf of the beneficiaries (see Annex 3). If a change of coordinator is requested without its agreement, the submission must be done by another beneficiary (acting on behalf of the other beneficiaries).
The request for amendment must include:
• the reasons why
• the appropriate supporting documents and
• for a change of coordinator without its agreement: the opinion of the coordinator (or proof that this opinion has been requested in writing).
The granting authority may request additional information.
An amendment enters into force on the day of the signature of the receiving party.
An amendment takes effect on the date of entry into force or other date specified in the amendment.
ARTICLE 40 — ACCESSION AND ADDITION OF NEW BENEFICIARIES
40.1 Accession of the beneficiaries mentioned in the Preamble
The beneficiaries which are not coordinator must accede to the grant by signing the accession form (see Annex 3), within 30 days after the entry into force of the Agreement (see Article 44).
They will assume the rights and obligations under the Agreement with effect from the date of its entry into force (see Article 44).
If a beneficiary does not accede to the grant within the above deadline, the coordinator must — within 30 days — request an amendment (see Article 39) to terminate the beneficiary and make any changes necessary to ensure proper implementation of the action. This does not affect the granting authority’s right to terminate the grant (see Article 32).
40.2 Addition of new beneficiaries
In justified cases, the beneficiaries may request the addition of a new beneficiary.
For this purpose, the coordinator must submit a request for amendment in accordance with Article 39. It must include an accession form (see Annex 3) signed by the new beneficiary.
New beneficiaries will assume the rights and obligations under the Agreement with effect from the date of their accession specified in the accession form (see Annex 3).
Additions are also possible in mono-beneficiary grants.
ARTICLE 41 — TRANSFER OF THE AGREEMENT
In justified cases, the beneficiary of a mono-beneficiary grant may request the transfer of the grant to a new beneficiary, provided that this would not call into question the decision awarding the grant or breach the principle of equal treatment of applicants.
The beneficiary must submit a request for amendment (see Article 39), with:
• the reasons why
• the accession form (see Annex 3) signed by the new beneficiary and
• additional supporting documents (if required by the granting authority).
The new beneficiary will assume the rights and obligations under the Agreement with effect from the date of accession specified in the accession form (see Annex 3).
ARTICLE 42 — ASSIGNMENTS OF CLAIMS FOR PAYMENT AGAINST THE GRANTING AUTHORITY
The beneficiaries may not assign any of their claims for payment against the granting authority to any third party, except if expressly approved in writing by the granting authority on the basis of a reasoned, written request by the coordinator (on behalf of the beneficiary concerned).
If the granting authority has not accepted the assignment or if the terms of it are not observed, the assignment will have no effect on it.
In no circumstances will an assignment release the beneficiaries from their obligations towards the granting authority.
ARTICLE 43 — APPLICABLE LAW AND SETTLEMENT OF DISPUTES
43.1 Applicable law
The Agreement is governed by the applicable EU law, supplemented if necessary by the law of Belgium.
Special rules may apply for beneficiaries which are international organisations (if any; see Data Sheet, Point 5).
43.2 Dispute settlement
If a dispute concerns the interpretation, application or validity of the Agreement, the parties must bring action before the EU General Court — or, on appeal, the EU Court of Justice — under Article 272 of the Treaty on the Functioning of the EU (TFEU).
For non-EU beneficiaries (if any), such disputes must be brought before the courts of Brussels, Belgium — unless an international agreement provides for the enforceability of EU court judgements.
For beneficiaries with arbitration as special dispute settlement forum (if any; see Data Sheet, Point 5), the dispute will — in the absence of an amicable settlement — be settled in accordance with the Rules for Arbitration43 published on the Portal.
If a dispute concerns administrative sanctions, offsetting or an enforceable decision under Article 299 TFEU (see Articles 22 and 34), the beneficiaries must bring action before the General Court — or, on appeal, the Court of Justice — under Article 263 TFEU.
ARTICLE 44 — ENTRY INTO FORCE
The Agreement will enter into force on the day of signature by the granting authority or the coordinator, depending on which is later.

SIGNATURES
For the coordinator For the granting authority
[function/forename/surname] [forename/surname]
[electronic signature] [electronic signature]
Done in [English] Done in [English]
on [electronic time stamp] on [electronic time stamp]
ANNEX 1

DESCRIPTION OF THE ACTION
(separate document)





ANNEX 2
ESTIMATED BUDGET
(separate document)



ANNEX 2a

ADDITIONAL INFORMATION ON UNIT COSTS AND CONTRIBUTIONS

Travel, accommodation and subsistence
See Commission Decision C(2021)35 authorising the use of unit costs for travel, accommodation and subsistence costs under an action or work programme under the 2021-2027 multiannual financial framework, as last amended - Annex 2a

SME owners and natural person beneficiaries
See Commission Decision C(2020)7115 authorising the use of unit costs for the personnel costs of the owners of small and medium-sized enterprises and beneficiaries that are natural persons not receiving a salary for the work carried out by themselves under an action or work programme, as last amended

Volunteers
See Commission Decision C(2019) 2646 final authorising the use of unit costs for declaring personnel costs for the work carried out by volunteers under an action or a work programme

ANNEX 3

ACCESSION FORM FOR BENEFICIARIES44
(separate document, if applicable)
[OPTION if selected for the grant:
ANNEX 3a

Declaration on JOINT anD SEVERAL liability of
AFFILIATED ENTITIES45 ]

(separate document, if applicable)
ANNEX 4
MODEL FOR THE FINANCIAL STATEMENTS
(separate document)


ANNEX 5

SPECIFIC RULES

INTELLECTUAL PROPERTY RIGHTS (IPR) — BACKGROUND AND RESULTS — ACCESS RIGHTS AND RIGHTS OF USE (— ARTICLE 16)
List of background
The beneficiaries must, where industrial and intellectual property rights (including rights of third parties) exist prior to the Agreement, establish a list of these pre-existing industrial and intellectual property rights, specifying the rights owners.
The coordinator must — before starting the action — submit this list to the granting authority.
Rights of use of the granting authority on results for information, communication, dissemination and publicity purposes
The granting authority also has the right to exploit non-sensitive results of the action for information, communication, dissemination and publicity purposes, using any of the following modes:
• use for its own purposes (in particular, making them available to persons working for the granting authority or any other EU service (including institutions, bodies, offices, agencies, etc.) or EU Member State institution or body; copying or reproducing them in whole or in part, in unlimited numbers; and communication through press information services)
• distribution to the public in hard copies, in electronic or digital format, on the internet including social networks, as a downloadable or non-downloadable file
• editing or redrafting (including shortening, summarising, changing, correcting, cutting, inserting elements (e.g. meta-data, legends or other graphic, visual, audio or text elements or extracting parts (e.g. audio or video files), dividing into parts or use in a compilation
• translation (including inserting subtitles/dubbing) in all official languages of EU
• storage in paper, electronic or other form
• archiving in line with applicable document-management rules
• the right to authorise third parties to act on its behalf or sub-license to third parties, including if there is licensed background, any of the rights or modes of exploitation set out in this provision
• processing, analysing, aggregating the results and producing derivative works
• disseminating the results in widely accessible databases or indexes (such as through ‘open access’ or ‘open data’ portals or similar repositories), whether free of charge or not.
The beneficiaries must ensure these rights of use for the whole duration they are protected by industrial or intellectual property rights.
If results are subject to moral rights or third party rights (including intellectual property rights or rights of natural persons on their image and voice), the beneficiaries must ensure that they comply with their obligations under this Agreement (in particular, by obtaining the necessary licences and authorisations from the rights holders concerned).]
COMMUNICATION, DISSEMINATION AND VISIBILITY (— ARTICLE 17)
Communication [and dissemination] plan
The beneficiaries must provide a detailed communication [and dissemination] plan [(‘[insert name]’)], setting out the objectives, key messaging, target audiences, communication channels, social media plan, planned budget and relevant indicators for monitoring and evaluation.
Additional communication and dissemination activities
The beneficiaries must engage in the following additional communication and dissemination activities:
• present the project (including project summary, coordinator contact details, list of participants, European flag and funding statement and special logo and project results) on the beneficiaries’ websites or social media accounts
• for actions involving publications, mention the action and the European flag and funding statement and special logo on the cover or the first pages following the editor's mention
• for actions involving public events, display signs and posters mentioning the action and the European flag and funding statement and special logo
• [option for CREA] for actions involving the distribution of audiovisual works, mention the European flag, funding statement and special logo in the opening credits of the work
• [option for CREA] for actions involving the production of audiovisual works, mention the funding statement in the opening credits and the European flag, funding statement and special logo in the end credits of the work
• [[insert additional option]
[option for CREA
Communication activities and infrastructure, equipment or major results funded by the grant must moreover display the following logo:
- for Creative Europe Media grants and Creative Europe Desk communication activities about the MEDIA strand:
- the Creative Europe Media logo

and - for actions involving the distribution of audiovisual works: the Creative Europe Media animated logo:

- for Creative Europe Desk communication activities covering all strands of the Creative Europe programme: a combined logo ]

SPECIFIC RULES FOR CARRYING OUT THE ACTION (— ARTICLE 18)
Zero tolerance
The beneficiaries must ensure zero tolerance in relation to all wrongful conduct that has an impact on their professional credibility, in particular physical abuse or punishment, threats of physical abuse, sexual abuse or exploitation, harassment or verbal abuse, as well as any other forms of intimidation.
EU restrictive measures
The beneficiaries must ensure that the EU grant does not benefit any affiliated entities, associated partners, subcontractors or recipients of financial support to third parties that are subject to restrictive measures adopted under Article 29 of the Treaty on the European Union (TEU) or Article 215 of the Treaty on the Functioning of the EU (TFEU).

GRANTS MANAGED OUTSIDE THE FUNDING & TENDERS PORTAL
For grants managed outside the Funding & Tenders Portal (see Data Sheet, Point 1):
• communications (Article 36) must not be made through the Portal, but on paper or electronically to the following addresses:
• European Commission
• Directorate-General for Education Youth, Sport and Culture
• Unit, contact person
• Rue Joseph II 70, 02/232 BE, 1049 Brussels
• E-mail address: [email protected]

For the beneficiary, it is the contact address specified in the Application Form, namely:
[name of the organisation]
[name contact person] function]
[legal address]
Email address: [complete]
• communications must be made in writing (on paper or electronically) and clearly identify the grant agreement (project number and name)
• formal notifications must be sent by registered post with proof of delivery to the addresses above and will be considered to have been received either on the delivery date registered by the postal service or the deadline for collection at the post office, or electronically, using QES
• deliverables (Article 21.1) are not set out in the Portal Continuous Reporting tool, but in Annex 1; they must not be uploaded in this tool, but sent to the granting authority on paper or electronically, using QES (as formal notification)
• periodic reports and financial statements (Article 21.2) are not signed and submitted through the Portal Periodic Reporting tool, but must be sent to the granting authority on paper or electronically, using QES (as formal notification)
• amendments and supporting documents (Article 39) are not encoded and signed in the Portal Amendment tool, but must be signed on paper or electronically, using QES, and sent to the granting authority (as formal notification); the same is true for accession forms (Articles 40 and 41).
However, the following rules still apply:
• information stored in the Participant Register must be kept up to date (Article 19.2)
• the templates to be used are those included with this grant agreement, otherwise those published on Portal Reference Documents (Articles 21, 23 and 24)
• data processing by the granting authority is subject to the Portal Privacy Statement (Article 15).


ANNEX 6

MODEL FOR THE TECHNICAL REPORT46
(separate document)



ANNEX 7

LIST OF SUPPORTING DOCUMENTS
(separate document)



Section A: SUMMARY OF THE APPLICATION

A1 Name of the applicant

A2 Title of the action

A3 Project duration
XXX months
A4 Intended start date (if any)
XX/XX/XXXX
A5 Summary [Limit: 20 lines] The abstract must be provided in EN.


A6 Budget summary
Total cost

Grant requested

% funding requested


Section B: REFERENCES OF THE APPLICANT AND (if applicable) OF THE AFFILIATED ENTITIES
 
B1: Identity of the applicant
Full legal name
In national language and characters

In Latin characters (where original is not in Latin characters)

Translation of legal name into English, German or French if possible
Place of establishment or registration: (Address and country)

Postcode

City

Country

Legal Status and PIC

Bank account details

     
B2: Contact details
Street address (if different from B1)

Postcode

 City

Country

Telephone

Telephone 2

Mobile

Fax

email

website



B3: Contact person responsible for the proposal
Title

First name

Family name

Department

Position

Address (if different from B1)

Postcode

 City

Country

Telephone

Telephone 2

Mobile

Fax

email

website


B4: Contact details of the legal representative (person authorised to sign the grant agreement)
Title

First name

Family name

Department

Position

Address (if different from B1)

Postcode

 City

Country

Telephone

Telephone 2

Mobile

Fax

email

website


ENTITIES AFFILIATED1 TO THE APPLICANT (if applicable)2
B5: Registered address of the affiliated entity
Full legal name
In national language and characters

In Latin characters (where original is not in Latin characters)

Translation of legal name into English, German or French if possible
Place of establishment or registration: (Address and country)

Postcode

City

Country

Legal Status and PIC

 

B6: Contact details of the legal representative of the affiliated entity
Title

First name

Family name

Department

Position

Address (if different from B1)

Postcode

 City

Country

Telephone

Telephone 2

Mobile

Fax

email

website

Section C: DECLARATION ON HONOUR BY LEGAL REPRESENTATIVE OF THE APPLICANT

(To be filled out by the applicant and signed by its legal representative)

I, the undersigned:
for natural persons: in my own name
or
for legal persons3: representing the following entity:
[insert full official name]
[insert full official address]
[insert VAT registration number]
hereby confirm
that (subject to the additional declarations below):
1 — The information provided for action EAC-2026-0320 - The Role of Coaches in society and development of Coaching Qualifications is correct and complete.
2 — The information concerning the legal status in the Participant Register for me/my organisation is correct and complete.
3 — I/my organisation commit to comply4 with the eligibility criteria and all other conditions set out in the call conditions — for the entire duration of the action.
4 — I/my organisation:
• are committed to participate in the action
• have stable and sufficient sources of funding to maintain the activities throughout the action and to provide any counterpart funding necessary
• have or will have the necessary resources needed to implement the action
• acknowledge to be fully responsible for my affiliated entities which participate in the action
• for research actions: are committed to comply with the highest standards of ethical principles and research integrity and confirm that the work is free of plagiarism
• for actions involving EU classified information (EUCI): acknowledge that any sensitive information or material that qualifies as EU classified information under Commission Decision 2015/4445 must be handled in accordance with specific rules and follow the instructions given by the EU
• for coordinators of multi-beneficiary actions: are committed to act as the coordinator for this action.
5 — For applicants from non-EU countries: I/my organisation
• undertake to comply with the obligations under the agreement and to:
• respect general principles (including fundamental rights, values and ethical principles, environmental and labour standards, rules on classified information, intellectual property rights, visibility of funding and protection of personal data)
• for the submission of financial certificates under the agreement: use qualified external auditors which are independent and comply with comparable standards as those set out in EU Directive 2006/43/EC6
• for controls under the agreement: allow for checks, reviews, audits and investigations (including on-the-spot checks, visits and inspections) by the granting authority, the European Anti-Fraud Office (OLAF), the European Prosecutor’s Office (EPPO) and the European Court of Auditors (ECA) and any persons mandated by them
• and confirm that:
• we can be subject to the jurisdiction of the Belgian courts.
6 — I/my organisation:
• are NOT subject to an administrative sanction (i.e. exclusion or financial penalty decision)7
I/my organisation (or persons with unlimited liability for debts):
• are NOT in one of the following exclusion situations8:
• bankrupt, being wound up, having the affairs administered by the courts, entered into an arrangement with creditors, suspended business activities or subject to any other similar proceedings or procedures
▪ in breach of social security or tax obligations
I/my organisation (or persons having powers of representation, decision-making or control, beneficial owners or persons who are essential for the award/implementation of the action):
• are NOT in one of the following exclusion situations9:
▪ guilty of grave professional misconduct10
▪ committed fraud, corruption, links to a criminal organisation, money laundering, terrorism-related crimes (including terrorism financing), child labour or human trafficking
◦ shown significant deficiencies in complying with main obligations under an EU procurement contract, grant agreement, prize, expert contract, or similar
◦ guilty of irregularities within the meaning of Article 1(2) of Regulation No 2988/9511
◦ created under a different jurisdiction with the intent to circumvent fiscal, social or other legal obligations in the country of origin (including creation of another entity with this purpose).
7 — I/my organisation are NOT subject to a conflict of interest in connection with this grant and will notify — without delay — any situation which could give rise to a conflict of interests.
8 — I/my organisation have NOT and will NOT, neither directly nor indirectly, grant, seek, obtain or accept any advantage in connection with this grant that would constitute an illegal practice or involve corruption.
9 — I/my organisation have not received any other EU grant for this action and will give notice of any future EU grants related to this action AND of any EU operating grant(s)12 given to my organisation.
10 — I/my organisation are aware that false declarations may lead to rejection, suspension, termination or reduction of the grant and to administrative sanctions (i.e. financial penalties and/or exclusion from all future EU procurement contracts, grants, prizes and expert contracts).
and acknowledge
that:
1 — Personal data submitted or otherwise collected by the EU will be subject to the Funding & Tenders Portal Privacy Statement.

SIGNATURE
For the applicant
[function/forename/surname]
[electronic signature]
Done in [English] on [electronic time stamp]



DECLARATION OF HONOUR BY LEGAL REPRESENTATIVE OF
THE AFFILIATED ENTITY (if applicable)13

DECLARATION OF HONOUR FOR AFFILIATED ENTITIES (DoH)
[To be filled out by the affiliated entity, printed on their own letterhead and signed by the legal representative (on paper)]

I, the undersigned, representing the following entity:
[insert full official name]
[insert full official address]
[insert VAT registration number]
linked to [insert name of beneficiary]
hereby confirm
that (subject to the additional declarations below):
1 — The information provided for action EAC-2026-0320 - The Role of Coaches in society and development of Coaching Qualifications is correct and complete.
2 — The information concerning the legal status in the Participant Register for my organisation is correct and complete.
3 — My organisation commits to comply14 with the eligibility criteria and all other conditions set out in the call conditions — for the entire duration of the action.
4 — My organisation:
• is committed to participate in the action
• has stable and sufficient sources of funding to maintain the activities throughout the action and to provide any counterpart funding necessary
• has or will have the necessary resources needed to implement the action
• for research actions: is committed to comply with the highest standards of ethical principles and research integrity and confirm that the work is free of plagiarism
• for actions involving EU classified information (EUCI): acknowledge that any sensitive information or material that qualifies as EU classified information under Commission Decision 2015/44415 must be handled in accordance with specific rules and, if needed, follow specific instructions given by the EU
5 — For affiliated entities from non-EU countries: My organisation
• undertakes to comply with the obligations under the agreement and to:
• respect general principles (including fundamental rights, values and ethical principles, environmental and labour standards, rules on classified information, intellectual property rights, visibility of funding and protection of personal data)
• for the submission of financial certificates under the agreement: use qualified external auditors which are independent and comply with comparable standards as those set out in EU Directive 2006/43/EC
• for controls under the agreement: allow for checks, reviews, audits and investigations (including on-the-spot checks, visits and inspections) by the granting authority, the European Anti-Fraud Office (OLAF), the European Prosecutor’s Office (EPPO) and the European Court of Auditors (ECA) and any persons mandated by them
• jurisdiction clause: not applicable.
6 — My organisation:
• is NOT subject to an administrative sanction (i.e. exclusion or financial penalty decision)16
My organisation (or persons with unlimited liability for debts):
• are NOT in one of the following exclusion situations17:
• bankrupt, being wound up, having the affairs administered by the courts, entered into an arrangement with creditors, suspended business activities or subject to any other similar proceedings or procedures
▪ in breach of social security or tax obligations
My organisation (or persons having powers of representation, decision-making or control, beneficial owners or persons who are essential for the award/implementation of the action):
• is NOT in one of the following exclusion situations18:
▪ guilty of grave professional misconduct19
▪ committed fraud, corruption, links to a criminal organisation, money laundering, terrorism-related crimes (including terrorism financing), child labour or human trafficking
◦ shown significant deficiencies in complying with main obligations under an EU procurement contract, grant agreement, prize, expert contract, or similar
▪ guilty of irregularities within the meaning of Article 1(2) of Regulation No 2988/95
▪ created under a different jurisdiction with the intent to circumvent fiscal, social or other legal obligations in the country of origin (including creation of another entity with this purpose).
7 — My organisation is NOT subject to a conflict of interest in connection with this grant and will notify — without delay — any situation which could give rise to a conflict of interests.
8 — My organisation has NOT and will NOT, neither directly nor indirectly, grant, seek, obtain or accept any advantage in connection with this grant that would constitute an illegal practice or involve corruption.
9 — My organisation has not received any other EU grant for this action and will give notice of any future EU grants related to this action AND of any EU operating grant(s)20 given to my organisation.
12 — My organisation is aware that false declarations may lead to rejection, suspension, termination or reduction of the grant and to administrative sanctions (i.e. financial penalties and/or exclusion from all future EU procurement contracts, grants, prizes and expert contracts).
and acknowledge
that:
1 — Personal data submitted or otherwise collected by the EU will be subject to the Funding & Tenders Portal Privacy Statement.


SIGNATURE
For the affiliated entity
[forename/surname/function]
[signature]
[date] [stamp]

Section D: DESCRIPTION OF THE ACTION FOR WHICH THE GRANT IS REQUESTED

D.1 Rationale and background


D.2 Aims and objectives


D.3 Detailed description



D.4 Target audience (who is the event’s target audience, how will it be informed of the event, how can it benefit from the event)


D.5 Targeted outcome (e.g. a final declaration, conference conclusions, publications) and follow up




D.6 European added value / Relevance towards the strategic issues related to the EU Programme


D.7 Timetable for each stage of the action showing main dates and expected results for each stage (table to be repeated as many times as necessary)



Semester 1
Semester 2
Activity
Month 1
2
3
4
5
6
7
8
9
10
11
12

Preparation Activity 1 (title)













Implementation Activity 1 (title)













Preparation Activity 2 (title)













Etc.




















Section E: ESTIMATED BUDGET FOR THE ACTION



Section F: PROOF OF REGISTRATION IN THE PARTICIPANT REGISTER


[Print-screen of validated PIC number of applicant and affiliated entities, if applicable]



Section G: CHECKLIST FOR APPLICANTS


Please make sure that your application:
• is submitted on the correct form, completed in full and dated;
• is signed by the person authorised to enter into legally binding commitments on behalf of the applicant;
• presents a budget in conformity with the funding rules;
• meets the submission arrangements set out in the call;
• is submitted by the deadline.


The evaluation committee or, where appropriate, the authorising officer responsible may ask an applicant to provide additional information or to clarify the supporting documents submitted in connection with the application, provided that such information or clarification does not substantially change the proposal.

By submitting an application the applicant accepts that in case of award certain data like the name, locality and amount (amongst others) will be published.
No information will be published for scholarships aid to natural persons and other direct support paid to natural persons in most need.
If processing your reply to the invitation to submit a proposal involves the recording and processing of personal data (such as your name, address and CV), such data will be processed pursuant to Regulation (EU) 2018/1725 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC. Unless indicated otherwise, any personal data requested are required to evaluate your application in accordance with the invitation to submit a proposal and will be processed solely for that purpose by Head of Unit D3 of the European Commission’s DG EAC. Details concerning the processing of your personal data are available on the privacy statement at: Funding & tenders (europa.eu).

Your personal data may be registered in the Early Detection and Exclusion System (EDES) if you are in one of the situations mentioned in Article 138 of the Financial Regulation. For more information, see the Privacy Statement on http://ec.europa.eu/budget/library/explained/management/protecting/privacy_statement_edes_en.pdf








Annexes to fill in for the application: see invitation letter

All sections of the application form have been filled in, where appropriate, in accordance with the Invitation to submit a proposal or any other document provided as guidance related to the programme concerned.

The budget annex has been duly filled in and is attached

The declaration[s] of honour signed and attached.

CVs of the core project team are annexed

Print-screen of validated PIC number of applicant[s][and affiliated entity]

List of previous projects is annexed

[Affiliated entities: statutory documents and consolidated accounts].

[Audit report by an approved external auditor on the accounts where available of the last […] financial year[s] available or a self-declaration certifying the validity of the accounts for the last […] financial year[s] where applicable, has been included in the application form.]





I declare that all information provided in this application form is correct.

Date : Signature of the legal representative of the applicant:



EUROPEAN COMMISSION
DIRECTORATE-GENERAL FOR EDUCATION, YOUTH, SPORT AND CULTURE
Directorate R - Resources

Unit R3 – Accounting and finance
Methodology for assessing the financial capacity
of the beneficiaries of grants
One of the tasks of the Directorate-General for Education, Youth, Sport and Culture (DG EAC) is to provide a direct financial contribution, in the form of grants, to projects or organisations which support the interests of the European Union or which participate in the implementation of an EU programme or policy in the field of culture, youth, sport and education. In general, the parties interested in receiving grants reply to public calls for proposals.
The grant applications submitted by the interested parties are subject among other things to an assessment based on the selection criteria, including verification of the applicants' financial capacity.
In order to ensure the assessment of financial capacity, DG EAC has set up a methodology in line with Articles 197(1)(b), 199 and 201 of the Financial Regulation (FR1).
This methodology describes the scope, the documents requested from the beneficiaries and, where an actual analysis is performed, the financial ratios used and the interpretation of the results obtained.
The preparation of the of the financial capacity assessment is delegated by DG EAC to the Central Validation Service, hosted in the European Research Executive Agency.
1. Scope
Assessment of financial capacity as a selection criterion applies to all grants.
Under Article 199 of the Financial Regulation, and based on a risk analysis, the authorising officer is not required to request proof of financial capacity for grants worth EUR 60 000 or less.
Taking account of the specific nature of the grants administered by DG EAC, the decision was taken to perform a financial capacity analysis when the value of the pre-financing exceeds EUR 600 000. For values above this threshold, proof of financial capacity will be required on a case-by-case basis according to the hypothetical cases presented in points 3.2, 3.3 and 3.4 below and the financial analysis will be performed as described in point 4.
2. Entities subject to the examination of financial capacity
• All grant applicants (or representatives of this applicant, where the applicant has no legal personality).
• For affiliated entities, all the entities concerned.
Exceptions:
It is important to underline that, according to Articles 199 and 201(5) of the FR "the verification of financial capacity shall not apply to:
a) natural persons in receipt of education support;
b) to natural persons most in need, such as unemployed persons and refugees, and in receipt of direct support;
c) to public bodies, including member States organisations;
d) international organisations;
e) persons or entities applying for interest rate rebates and guarantee fee subsidies where the objective of those rebates and subsidies is to reinforce the financial capacity of a beneficiary or to generate an income;
f) Persons or entities applying for very low value grants.2
In accordance with the Erasmus+ programme "Public bodies, as well as schools, higher education institutions and organisations in the fields of education, training, youth and sport that have received over 50 % of their annual revenue from public sources over the last two years shall be considered as having the necessary financial, professional and administrative capacity to carry out activities under the Programme. They shall not be required to present further documentation to demonstrate that capacity".
3. Documents to demonstrate the financial capacity of the applicants
3.1. Grants with a pre-financing value of EUR 600 000 or less
For grants of this type, proof of financial capacity is constituted by a declaration on the honour by the grant applicant (Annex 2 of the Call for Proposals, "Declaration on honour on exclusion criteria and selection criteria").
However, in case of doubt and only for grants exceeding EUR 60 000, the assessment committee reserves the right to mandate the Central Validation Service to request supporting documents and to carry out a financial analysis as described in point 4 below (cf. Article 201(4) of the FR)
Along similar lines, and also for grants exceeding EUR 60 000, entities falling into one of the following high-risk categories must provide proof of their financial capacity (see points 3.2, 3.3 and 3.4 below) and are required to undergo the financial analysis provided for in point 4 below:
• Newly-created entities in existence for less than a year and for which no financial history is available
• New entities in existence for between one and three years
• Entities against which one or more expired and unpaid recovery orders have been issued by DG EAC
• Entities that are the subject of suspicions of or findings relating to serious administrative errors or fraud
• Entities against which legal proceedings have been brought for serious administrative errors or fraud
• Pilot project/new activity.
3.2. Grants with a pre-financing value of EUR 600 000 or more
For grants of this type, proof of economic and financial capacity is provided by the following documents:
• the declaration on the honour certifying the economic and financial capacity of the economic operator (Annex 2 of the Call for Proposals, "Declaration on honour on exclusion criteria and selection criteria");
• the balance sheets, profit and loss accounts and other financial supporting documents for the last two most recent closed financial years. The Central Validation Service may contact the participant at any moment during the procedure and ask for supporting documents. The requests will be made through the Participant Register's messaging system to the e-mail address of the participant's contact person indicated in the register. All necessary details and instructions will be provided via this separate notification. The additional documents that may be requested by the Central Validation Service are listed in the EU Grants and Tenders Rules on Legal Entity Validation, LEAR appointment and Financial Capacity assessment.
Please note that a request for supporting documents by the Central Validation Service in no way implies that the applicant has been successful.
3.3. Special cases
a. Grants with multiple beneficiaries
For grants with multiple beneficiaries and with a pre-financing value greater than EUR 600 000, proof of financial capacity must be provided as follows:
• For the co-ordinator: the documents provided for in point 3.2 above;
• For the joint beneficiaries: only the declaration on the honour provided for in point 3.2 above.
If the value of the pre-financing is EUR 600 000 or less, the declaration on the honour provided for in point 3.1 is sufficient and must be provided by both the coordinator and the joint beneficiaries.
b. Recently-created entities (in existence less than one year)
In the case of recently-created undertakings for which no accounts have yet been approved and which are thus considered high-risk, the Central Validation Service will carry out the financial assessment on the baisis of a business plan.
For low-value grants (grants below EUR 60 000) the declaration on the honour in Annex 2 of the Call for Proposals, "Declaration on honour on exclusion criteria and selection criteria" will suffice.
c. Applicants without legal personality
In accordance with Article 200(2) of the FR, in the case of grant applicants without a legal personality, the representatives of this applicant must prove their financial capacity using the documents or means provided for above for legal persons, according to the appropriate hypothetical cases presented in point 3.
d. Entities applying as a group
If several applicants apply as a group in a multi-beneficiary call and together form one entity, that entity may be treated by the authorising officer responsible as the sole applicant, provided that the application identifies the entities involved in the proposed action or work programme as part of the applicant.
Proof of financial capacity will be provided for each of the entities, according to the appropriate hypothetical cases presented in point 3.
3.4. Action grants > EUR 750 000 and operating grants > EUR 100 000
In addition to the documents required in points 3.1, 3.2 and 3.3 above, Article 199(1)(d) of the FR states that for action grants exceeding EUR 750 000 or operating grants exceeding EUR 100 000, an audit report produced by an approved external auditor shall be provided, where it is available, and always in cases where a statutory audit is required by Union or national law. In all other cases, the applicant shall provide a self-declaration signed by its authorised representative certifying the validity of its accounts. The audit report, or the self-declaration certifying the validity of its accounts, shall be provided for the last two most recent closed financial years. It also provides for exceptions:
• the obligation to provide an audit report applies only to the first application for a grant above the thresholds stated in 3.4 by a given beneficiary in any one financial year;
• it does not apply to public bodies or to the international organisations referred to in Article 159 of the FR;
• it is possible to decide, depending on a risk assessment, to wave this obligation for education and training establishments and, in the case of agreements with a number of beneficiaries, beneficiaries who have accepted joint and several liabilities or who do not bear any financial responsibility.

4. Financial analysis and interpretation of the results
The financial analysis involves calculating a series of financial ratios based on the data declared on the provided financial documents.
4.1. Financial ratios
LIQUIDITY

The liquidity ratio shows the entities’ ability to cover its immediate short-term commitments, respond to emergencies and exploit immediate short-term financial opportunities.

It is calculated by taking the value of Current assets less Stocks and less Debtors due after 1 year and dividing this amount by Short-term debt (bank and non-bank).

Current assets (i.e. related to the daily operations) include:
• Cash equivalent funds (cash register and current bank account) available immediately
• Stocks (raw materials and products, “work in progress” not covered by deposits or orders)
• Debtors (short-term (funds that will be available within 1 year) and long-term (funds that will be available after more than 1 year)
• Other current assets, provided they are clearly short term (due within 1 year), i.e. securities, accrued expenses.

The stocks are deducted from the current assets because, in order to have the money available, the stocks need to be sold and the clients need to pay for them. “Work in progress” clearly covered by deposits or orders are less risky, and may as such be considered as Debtors less than 1 year.

The debtors more than 1 year are excluded from the current assets, because they represent funds to be available only in a long-term.

A short-term debt presents the funds which are due to be paid by the entity within 1 year. It includes:
• Bank debt (short-term bank loans, bank overdrafts, other interest bearing debts)
• Non-bank debt (short term provisions, money to be paid within 1 year to suppliers, staff, taxes, deposits from clients, deferred income such as EC pre-financing).

If the entity has less than 50 cents of current assets (excluding stocks and long-term debtors) to cover each euro of its short-term debt, its liquidity is considered “weak/insufficient”.

If the “most prudent approach” is applied, (considered that all receivables (debtors) are long-term and that all debts are short term), the liquidity ratio is lowered.


SOLVENCY

The solvency ratio represents the entities’ ability to cover its medium and long-term
commitments.

It is calculated by dividing the Total debt by the Equity.
* Equity = Capital and reserves – 50% of intangible assets

Total debt is external funding, which consists of:
• Short-term debt (money which an entity has to pay within 1 year after the current financial period), e.g. EC-prefinancing to be implemented Y+1
• Long-term debt (money which an entity has to pay later than 1 year after the current financial period), e.g. long-term part of EC-prefinancing.

Equity consists of the capital, unrestricted reserves and retained earnings, less 50% of the
fixed intangible assets. The reduction by 50% of intangible assets is applied because the
estimated value can fluctuate.

Capital and reserves refers to own funds, and is the difference between an entity’s total assets and its total debts (= external funds). It should at least cover the total of the fixed assets, the balance being the so-called “working capital”. It is also the amount available to absorb unidentified losses.

Intangible assets are the assets which are not physical in nature (e.g. goodwill, brand recognition, copyrights, patents, trademarks, intellectual property, software etc.).

If the total debt exceeds the equity by more than 6 times or if the equity is negative, the
entities’ solvency is considered “weak/insufficient”.


FINANCIAL AUTONOMY

The financial autonomy ratio shows the entities’ dependency on the interests bearing funding

It is calculated by dividing the Interest paid by the Gross operating profit.

Gross operating profit represents the economic surplus generated by the entity’s business operation after deduction of operating expenses (e.g. rent, equipment, inventory, payroll costs, funds allocated for research and innovation etc.). These funds must be sufficient to cover depreciation, financial and other charges, the need for a business to make a profit etc.

Interest paid on the current bank account, included in the operational costs, are not included.

It should be kept in mind that if the “most prudent approach” is applied for the calculation of the financial autonomy indicator, all non-identified financial costs are considered as interests paid which makes the indicator less favourable.

If for each euro of its generated gross operating profit, the entity pays more than 40 cents of interests or the gross operating profit is negative, the financial autonomy is considered “weak/insufficient”.


PROFITABILITY (1)

The profitability (1) ratio shows the entities’ ability to generate a positive operating result.

It is calculated by dividing the Gross operating profit by Turnover.
Gross operating profit represents the economic surplus generated by the entity’s business operation once operating expenses (e.g. rent, equipment, inventory, payroll costs, funds allocated for research and innovation, etc.) have been deducted. In order to make a profit, this amount must be sufficient to cover the depreciation and amortization (the decrease of the value of fixed non-financial assets), the impairment of financial assets and other financial costs which are not related to the core operations, the extraordinary charges and the tax on income.

Turnover represents the total income of the entity’s economic activities. Income from grants and membership fees is not included.

If each euro of the entity’s turnover generates less than 5 cents of the gross operating profit, its profitability (1) is “weak/insufficient”.


PROFITABILITY (2)

The profitability (2) ratio also shows the entities’ ability to generate a positive operating result. The difference between the gross and the net operating profit is that depreciation and amortisation expenses are excluded from the net operating profit. The depreciation expenses represent the cost of tangible assets being used over time whereas amortisation expenses - the costs of using intangible assets over time.

It is calculated by dividing Net operating profit by Turnover.

If each euro of the entity’s turnover generates less than 2 cents or its net operating profit is negative, the profitability (2) is considered “weak/insufficient”.

On the basis of the sum of the points for the five financial indicators, the entity’s financial capacity is considered positive (= good or acceptable) or negative (= weak or insufficient). The financial capacity is negative if the total score of the last year available does not exceed 3.
The overall financial capacity assessment result has been summarised in the table below:










Erasmus+ Programme (ERASMUS+)

Creative Europe Programme (CREA)


Draft Grant Agreement

(Erasmus+ MGA — Multi & Mono)

(CREA MGA — Multi & Mono)

















EUROPEAN COMMISSION
[NAME DG]

[Name Directorate]
[Name Unit]


GRANT AGREEMENT FOR THE

ERASMUS+ PROGRAMME (ERASMUS)1

CREATIVE EUROPE+ PROGRAMME (CREA)2




• Options highlighted in yellow need to be selected / filled in
• Options / cells highlighted in grey can be deleted if not applicable
• Footnotes in green are internal instructions and should be deleted.


GRANT AGREEMENT
Project [insert RUN] - [insert name]
PREAMBLE
This Agreement (‘the Agreement’) is between the following parties:
on the one part,
the European Union (‘EU’), represented by the European Commission (‘European Commission’ or ‘granting authority’),
and
on the other part,
1. ‘the coordinator’:
[COO legal name (short name, if any)], PIC [number], established in [legal address],
[and the following other beneficiaries, if they sign their ‘accession form’ (see Annex 3 and Article 40):
2. [BEN legal name (short name)], PIC [number], established in [legal address],
[same for each beneficiary] ]
Unless otherwise specified, references to ‘beneficiary’ or ‘beneficiaries’ include the coordinator and affiliated entities (if any).
If only one beneficiary signs the grant agreement (‘mono-beneficiary grant’), all provisions referring to the ‘coordinator’ or the ‘beneficiaries’ will be considered — mutatis mutandis — as referring to the beneficiary.
The parties referred to above have agreed to enter into the Agreement.
By signing the Agreement and the accession forms, the beneficiaries accept the grant and agree to implement the action under their own responsibility and in accordance with the Agreement, with all the obligations and terms and conditions it sets out.
The Agreement is composed of:
Preamble
Terms and Conditions (including Data Sheet)
Annex 1 Description of the action
Annex 2 Estimated budget for the action
Annex 2a Additional information on unit costs and contributions (if applicable)
Annex 3 Accession forms (if applicable)3
Annex 3a Declaration on joint and several liability of affiliated entities (if applicable)4
Annex 4 Model for the financial statements
Annex 5 Specific rules (if applicable)
Annex 6 Model for the technical report
Annex 7 List of supporting documents





TERMS AND CONDITIONS

TABLE OF CONTENTS
GRANT AGREEMENT 3
TERMS AND CONDITIONS 5
CHAPTER 1 GENERAL 17
ARTICLE 1 — SUBJECT OF THE AGREEMENT 17
ARTICLE 2 — DEFINITIONS 17
CHAPTER 2 ACTION 18
ARTICLE 3 — ACTION 18
ARTICLE 4 — DURATION AND STARTING DATE 18
CHAPTER 3 GRANT 19
ARTICLE 5 — GRANT 19
5.1 Form of grant 19
5.2 Maximum grant amount 19
5.3 Funding rate 19
5.4 Estimated budget, budget categories and forms of funding 19
5.5 Budget flexibility 19
ARTICLE 6 — ELIGIBLE AND INELIGIBLE COSTS AND CONTRIBUTIONS 20
6.1 General eligibility conditions 20
6.2 Specific eligibility conditions for each budget category 21
6.3 Ineligible costs and contributions 26
6.4 Consequences of non-compliance 27
CHAPTER 4 GRANT IMPLEMENTATION 27
SECTION 1 CONSORTIUM: BENEFICIARIES, AFFILIATED ENTITIES AND OTHER PARTICIPANTS 27
ARTICLE 7 — BENEFICIARIES 27
ARTICLE 8 — AFFILIATED ENTITIES 30
ARTICLE 9 — OTHER PARTICIPANTS INVOLVED IN THE ACTION 30
9.1 Associated partners 30
9.2 Third parties giving in-kind contributions to the action 31
9.3 Subcontractors 31
9.4 Recipients of financial support to third parties 31
ARTICLE 10 — PARTICIPANTS WITH SPECIAL STATUS 32
10.1 Non-EU participants 32
10.2 Participants which are international organisations 32
10.3 Pillar-assessed participants 32
SECTION 2 RULES FOR CARRYING OUT THE ACTION 34
ARTICLE 11 — PROPER IMPLEMENTATION OF THE ACTION 34
11.1 Obligation to properly implement the action 34
11.2 Consequences of non-compliance 35
ARTICLE 12 — CONFLICT OF INTERESTS 35
12.1 Conflict of interests 35
12.2 Consequences of non-compliance 35
ARTICLE 13 — CONFIDENTIALITY AND SECURITY 35
13.1 Sensitive information 35
13.2 Classified information 36
13.3 Consequences of non-compliance 36
ARTICLE 14 — ETHICS AND VALUES 36
14.1 Ethics 36
14.2 Values 37
14.3 Consequences of non-compliance 37
ARTICLE 15 — DATA PROTECTION 37
15.1 Data processing by the granting authority 37
15.2 Data processing by the beneficiaries 37
15.3 Consequences of non-compliance 38
ARTICLE 16 — INTELLECTUAL PROPERTY RIGHTS (IPR) — BACKGROUND AND RESULTS — ACCESS RIGHTS AND RIGHTS OF USE 38
16.1 Background and access rights to background 38
16.2 Ownership of results 38
16.3 Rights of use of the granting authority on materials, documents and information received for policy, information, communication, dissemination and publicity purposes 39
16.4 Specific rules on IPR, results and background 40
16.5 Consequences of non-compliance 40
ARTICLE 17 — COMMUNICATION, DISSEMINATION AND VISIBILITY 40
17.1 Communication — Dissemination — Promoting the action 40
17.2 Visibility — European flag and funding statement 40
17.3 Quality of information — Disclaimer 41
17.4 Specific communication, dissemination and visibility rules 41
17.5 Consequences of non-compliance 41
ARTICLE 18 — SPECIFIC RULES FOR CARRYING OUT THE ACTION 41
18.1 Specific rules for carrying out the action 41
18.2 Consequences of non-compliance 42
SECTION 3 GRANT ADMINISTRATION 42
ARTICLE 19 — GENERAL INFORMATION OBLIGATIONS 42
19.1 Information requests 42
19.2 Participant Register data updates 42
19.3 Information about events and circumstances which impact the action 42
19.4 Consequences of non-compliance 42
ARTICLE 20 — RECORD-KEEPING 43
20.1 Keeping records and supporting documents 43
20.2 Consequences of non-compliance 44
ARTICLE 21 — REPORTING 44
21.1 Continuous reporting 44
21.2 Periodic reporting: Technical reports and financial statements 44
21.3 Currency for financial statements and conversion into euros 45
21.4 Reporting language 45
21.5 Consequences of non-compliance 46
ARTICLE 22 — PAYMENTS AND RECOVERIES — CALCULATION OF AMOUNTS DUE 46
22.1 Payments and payment arrangements 46
22.2 Recoveries 46
22.3 Amounts due 47
22.4 Enforced recovery 52
22.5 Consequences of non-compliance 52
ARTICLE 23 — GUARANTEES 53
23.1 Prefinancing guarantee 53
23.2 Consequences of non-compliance 53
ARTICLE 24 — CERTIFICATES 54
24.1 Operational verification report (OVR) 54
24.2 Certificate on the financial statements (CFS) 54
24.3 Certificate on the compliance of usual cost accounting practices (CoMUC) 54
24.4 Systems and process audit (SPA) 54
24.5 Consequences of non-compliance 54
ARTICLE 25 — CHECKS, REVIEWS, AUDITS AND INVESTIGATIONS — EXTENSION OF FINDINGS 55
25.1 Granting authority checks, reviews and audits 55
25.2 European Commission checks, reviews and audits in grants of other granting authorities 56
25.3 Access to records for assessing simplified forms of funding 56
25.4 OLAF, EPPO and ECA audits and investigations 56
25.5 Consequences of checks, reviews, audits and investigations — Extension of findings 57
25.6 Consequences of non-compliance 58
ARTICLE 26 — IMPACT EVALUATIONS 59
26.1 Impact evaluation 59
26.2 Consequences of non-compliance 59
CHAPTER 5 CONSEQUENCES OF NON-COMPLIANCE 59
SECTION 1 REJECTIONS AND GRANT REDUCTION 59
ARTICLE 27 — REJECTION OF COSTS AND CONTRIBUTIONS 59
27.1 Conditions 59
27.2 Procedure 59
27.3 Effects 59
ARTICLE 28 — GRANT REDUCTION 60
28.1 Conditions 60
28.2 Procedure 60
28.3 Effects 60
SECTION 2 SUSPENSION AND TERMINATION 60
ARTICLE 29 — PAYMENT DEADLINE SUSPENSION 60
29.1 Conditions 60
29.2 Procedure 61
ARTICLE 30 — PAYMENT SUSPENSION 61
30.1 Conditions 61
30.2 Procedure 62
ARTICLE 31 — GRANT AGREEMENT SUSPENSION 62
31.1 Consortium-requested GA suspension 62
31.2 EU-initiated GA suspension 63
ARTICLE 32 — GRANT AGREEMENT OR BENEFICIARY TERMINATION 64
32.1 Consortium-requested GA termination 64
32.2 Consortium-requested beneficiary termination 65
32.3 EU-initiated GA or beneficiary termination 66
SECTION 3 OTHER CONSEQUENCES: DAMAGES AND ADMINISTRATIVE SANCTIONS 70
ARTICLE 33 — DAMAGES 70
33.1 Liability of the granting authority 70
33.2 Liability of the beneficiaries 70
ARTICLE 34 — ADMINISTRATIVE SANCTIONS AND OTHER MEASURES 70
SECTION 4 FORCE MAJEURE 70
ARTICLE 35 — FORCE MAJEURE 70
CHAPTER 6 FINAL PROVISIONS 71
ARTICLE 36 — COMMUNICATION BETWEEN THE PARTIES 71
ARTICLE 37 — INTERPRETATION OF THE AGREEMENT 71
ARTICLE 38 — CALCULATION OF PERIODS AND DEADLINES 71
ARTICLE 39 — AMENDMENTS 71
39.1 Conditions 71
39.2 Procedure 71
ARTICLE 40 — ACCESSION AND ADDITION OF NEW BENEFICIARIES 72
40.1 Accession of the beneficiaries mentioned in the Preamble 72
40.2 Addition of new beneficiaries 72
ARTICLE 41 — TRANSFER OF THE AGREEMENT 72
ARTICLE 42 — ASSIGNMENTS OF CLAIMS FOR PAYMENT AGAINST THE GRANTING AUTHORITY 73
ARTICLE 43 — APPLICABLE LAW AND SETTLEMENT OF DISPUTES 73
43.1 Applicable law 73
43.2 Dispute settlement 73
ARTICLE 44 — ENTRY INTO FORCE 74


DATA SHEET

1. General data
Project summary:

Project summary
As per description of action in Annex I.


Project number: [project RUN]
Project name: [full title]
Call: [EAC procedure number, e.g. EAC/SXX/XXXX]
Type of action: [ERASMUS+ Project Grants] [CREA Project Grants]
Granting authority: European Commission – EU
Grant managed through EU Funding & Tenders Portal: No

Project starting date5:
[OPTION 1 by default:
[first day of the month following the entry into force date]
[day after the entry into force date]]
[OPTION 2: fixed date: [dd/mm/yyyy]]

[OPTION 1: Project end date: [dd/mm/yyyy]
[OPTION 2: Project duration: [number of months, e.g. 48 months]

Consortium agreement6: n/a




2. Participants
List of participants7:
No.
Role
Short name
Legal name
Country
PIC
Total eligible costs
EUR
(BEN and AE)
Maximum grant amount
EUR
Entry date
Exit date
1
COO


[country]

[amount]
[amount]
Date of entry into force of the agreement
N/A
2
BEN


[country]

[amount]
[amount]


2.1
AE



[country]

[amount]
[amount]


3
BEN


[country]

[amount]
[amount]
[date]


BEN
(UTRO)


[country]

0
0

[date]
4
BEN
(pillar-assessed)


[country]

[amount]
[amount]

[date]
5
BEN


[country]

[amount]
[amount]
[date]

6
BEN
(IO, pillar-assessed)


[country]

[amount]
[amount]


7
AP


[country]

0
0


Total
[amount]
[amount]




3. Grant
Maximum grant amount, total estimated eligible costs and contributions and funding rate:

Grant form: Budget-based
Grant mode: Action grant
Budget categories/activity types:
• A. Personnel costs
• A.1 Employees, A.2 Natural persons under direct contract, A.3 Seconded persons
• A.4 SME owners and natural person beneficiaries
• A.5 Volunteers
• B. Subcontracting costs
• C. Purchase costs
• C.1 Travel, accommodation and subsistence
• C.2 Equipment
• C.3 Other goods, works and services
• D. Other cost categories
• D.1 Financial support to third parties
• [insert other cost category]
• E. Indirect costs
Cost eligibility options:
◦ Standard supplementary payments (see Art. 6.2.A.1)
◦ Limitation for subcontracting (see Art. 6.2.B)
◦ Travel, accommodation and subsistence (see Art. 6.2.C.1):
◦ Travel: Unit costs in accordance with the method set out in Annex 2a
◦ Accommodation: Unit costs in accordance with the method set out in Annex 2a
◦ Subsistence: Unit costs in accordance with the method set out in Annex 2a
◦ Equipment: depreciation only (see Art. 6.2.C.2)
◦ Costs for providing financial support to third parties ([actual cost][unit cost]; max amount for each recipient: EUR 60 000[[…]] 8) (see Art. 6.2.D.1)
◦ Indirect cost flat-rate: [7%][…] of the eligible direct costs (categories A-D, except volunteers costs and exempted specific cost categories, if any)(see Art. 6.2.E)
◦ VAT: Yes
◦ Double funding for Synergy actions (see Art. 6.3 (b))
◦ Other ineligible costs (see Art. 6.3)

Budget flexibility: Yes (no flexibility cap, see Art. 5.5)

4. Reporting, payments and recoveries

4.1 Continuous reporting (see Art. 21)
Standard deliverables: [as per call conditions]
Progress reports9: No/Yes

Progress report No
Month from
Month to
1
[MM/YYYY] [N/A]
[MM/YYYY] [N/A]
2
[MM/YYYY] [N/A]
[MM/YYYY] [N/A]

Deadline for submission of progress reports: 30 […] days after end of period) / [N/A]

Reports on cumulative expenditure incurred10: No/Yes
(deadline for submission: [30 November] [31 December] each year)


4.2 Periodic reporting and payments
Reporting and payment schedule (see Art. 21, 22):
Reporting
Payments

Reporting periods (RP)
Type
Deadline
Type
Deadline (time to pay)
RP No
Month from
Month to





Initial
pre-financing
[…%]
OPTION 1 by default:
30 days from entry into force

OPTION 2:
no prefinancing
1
MM/
YYYY
or
N/A
MM/
YYYY
or
N/A
Additional prefinancing report
60 days after end of reporting period
Additional pre-financing
[…%]
OPTION 1:
60 days from receiving additional prefinancing report / financial guarantee (if required) – whichever is the latest

OPTION 2:
no additional pre-financing
2
MM/
YYYY
or
N/A
MM/
YYYY
or
N/A
Periodic report
60 days after end of reporting period
Interim payment
[…%]
OPTION 1:
90 days from receiving periodic report
OPTION 2:
no interim payment
3
MM/
YYYY
MM/
YYYY
Final periodic report
(Annex 6)
60 days after end of reporting period
Final payment
90 days from receiving the final periodic report








Prefinancing payments and guarantees:
Prefinancing payment
Prefinancing guarantee11
Type
Amount
EUR
Guarantee amount
EUR
Division per participant
Prefinancing 1 (initial)
EUR [1st pre-financing amount]
or

no 1st pre-financing
guarantee amount


1 – [name]
guarantee amount




2 – [name]
guarantee amount

Prefinancing 2 (additional)
EUR [2nd pre-financing amount]
or

no additional prefinancing
guarantee amount


1 – [short name]
guarantee amount




2 – [short name]
guarantee amount


Reporting and payment modalities (see Art 21, 22):
Mutual Insurance Mechanism (MIM): No
Interim payment ceiling (if any): 90% of the maximum grant amount
No-profit rule: No/Yes12
Late payment interest: ECB + 3.5 %
Bank account for payments:
[IBAN account number and SWIFT/BIC, e.g. IT75Y0538703601000000198049; GEBABEBB]
Conversion into euros: Double conversion
Reporting language: Language of the Agreement
4.3 Certificates (see Art 24)
Certificates on the financial statements (CFS) need to accompany the requests for interim payments and payments of balances and underlying accounts for action grants above EUR 750 000 when the cumulative amount of payment requests is at least EUR 325 000.
Conditions:
Schedule: CFS must be provided with the interim and final payment requests, if the double threshold is reached
Standard double threshold (beneficiary-level):
• requested EU contribution to costs is equal to or more than EUR 325 000, and
• estimated budget: maximum grant amount exceeds EUR 750 000

4.4 Recoveries (see Art 22)
First-line liability for recoveries:
Beneficiary termination: Beneficiary concerned
Final payment: Coordinator
After final payment: Beneficiary concerned
Joint and several liability for enforced recoveries (in case of non-payment):
[OPTION 1 by default: Limited joint and several liability of other beneficiaries — up to the maximum grant amount of the beneficiary
[OPTION 2 if selected for the grant13: Unconditional joint and several liability of other beneficiaries — up to the maximum grant amount for the action]

[OPTION 1 by default: Joint and several liability of affiliated entities — n/a]
[OPTION 2 if selected for the grant14: Joint and several liability of the following affiliated entities with their beneficiary — up to the maximum grant amount for the affiliated entity indicated in Annex 2:
[AE legal name (short name)], linked to [BEN legal name (short name)]
[AE legal name (short name)], linked to [BEN legal name (short name)]]


5. Consequences of non-compliance, applicable law & dispute settlement forum
Applicable law (see Art 43):
Standard applicable law regime: EU law + law of Belgium
Dispute settlement forum (Art 43):
Standard dispute settlement forum:
EU beneficiaries: EU General Court + EU Court of Justice (on appeal)
Non-EU beneficiaries: Courts of Brussels, Belgium (unless an international agreement provides for the enforceability of EU court judgements)
6. Other
Specific rules (Annex 5): Yes
Standard time-limits after project end:
Confidentiality (for 5 years after final payment)5
Record-keeping (for 5 years after final payment) (or 3 for grants of not more than EUR 60 000)
Reviews (up to 5 years after final payment) (or 3 for grants of not more than EUR 60 000)
Audits (up to 5 years after final payment) (or 3 for grants of not more than EUR 60 000)
Extension of findings from other grants to this grant (no later than 5 years after final payment) (or 3 for grants of not more than EUR 60 000)
Impact evaluation (up to 5 years after final payment) (or 3 for grants of not more than EUR 60 000)


CHAPTER 1 GENERAL
ARTICLE 1 — SUBJECT OF THE AGREEMENT
This Agreement sets out the rights and obligations and terms and conditions applicable to the grant awarded for the implementation of the action set out in Chapter 2.
ARTICLE 2 — DEFINITIONS
For the purpose of this Agreement, the following definitions apply:
Action — The project which is being funded in the context of this Agreement.
Grant — The grant awarded in the context of this Agreement.
EU grants — Grants awarded by EU institutions, bodies, offices or agencies (including EU executive agencies, EU regulatory agencies, EDA, joint undertakings, etc.).
Participants — Entities participating in the action as beneficiaries, affiliated entities, associated partners, third parties giving in-kind contributions, subcontractors or recipients of financial support to third parties.
Beneficiaries (BEN) — The signatories of this Agreement (either directly or through an accession form).
Affiliated entities (AE) — Entities affiliated to a beneficiary within the meaning of Article 190 of EU Financial Regulation 2024/250915 which participate in the action with similar rights and obligations as the beneficiaries (obligation to implement action tasks and right to charge costs and claim contributions).
Associated partners (AP) — Entities which participate in the action, but without the right to charge costs or claim contributions.
Purchases — Contracts for goods, works or services needed to carry out the action (e.g. equipment, consumables and supplies) but which are not part of the action tasks (see Annex 1).
Subcontracting — Contracts for goods, works or services that are part of the action tasks (see Annex 1).
In-kind contributions — In-kind contributions within the meaning of Article 2(38) of EU Financial Regulation 2024/2509, i.e. non-financial resources made available free of charge by third parties.
Fraud — Fraud within the meaning of Article 3 of EU Directive 2017/137116 and Article 1 of the Convention on the protection of the European Communities’ financial interests, drawn up by the Council Act of 26 July 199517, as well as any other wrongful or criminal deception intended to result in financial or personal gain.
Irregularities — Any type of breach (regulatory or contractual) which could impact the EU financial interests, including irregularities within the meaning of Article 1(2) of EU Regulation 2988/9518.
Grave professional misconduct — Any type of unacceptable or improper behaviour in exercising one’s profession, especially by employees, including grave professional misconduct within the meaning of Article 138(1)(c) of EU Financial Regulation 2024/250919.
Applicable EU, international and national law — Any legal acts or other (binding or non-binding) rules and guidance in the area concerned.
Portal — EU Funding & Tenders Portal; electronic portal and exchange system managed by the European Commission and used by itself and other EU institutions, bodies, offices or agencies for the management of their funding programmes (grants, procurements, prizes, etc.).
CHAPTER 2 ACTION
ARTICLE 3 — ACTION
The grant is awarded for the action [insert RUN number] — [insert project name] (‘action’), as described in Annex 1.
ARTICLE 4 — DURATION AND STARTING DATE
The duration and the starting date of the action are set out in the Data Sheet (see Point 1).
CHAPTER 3 GRANT
ARTICLE 5 — GRANT
5.1 Form of grant
The grant is an action grant20 which takes the form of a budget-based mixed actual cost grant (i.e. a grant based on actual costs incurred, but which may also include other forms of funding, such as unit costs or contributions, flat-rate costs or contributions, lump sum costs or contributions or financing not linked to costs).
5.2 Maximum grant amount
The maximum grant amount is set out in the Data Sheet (see Point 3) and in the estimated budget (Annex 2).
5.3 Funding rate
The funding rate for costs is […] % of the action’s eligible costs. Contributions are not subject to any funding rate.
5.4 Estimated budget, budget categories and forms of funding
The estimated budget for the action is set out in Annex 2.
It contains the estimated eligible costs and contributions for the action, broken down by participant and budget category.
Annex 2 also shows the types of costs and contributions (forms of funding)21 to be used for each budget category.
If unit costs or contributions are used, the details on the calculation will be explained in Annex 2a.
5.5 Budget flexibility
The budget breakdown may be adjusted — without an amendment (see Article 39) — by transfers (between participants and budget categories), as long as this does not imply any substantive or important change to the description of the action in Annex 1.
However:
• changes to the budget category for volunteers (if used) always require an amendment
• changes to budget categories with lump sums costs or contributions (if used; including financing not linked to costs) always require an amendment
• changes to budget categories with higher funding rates or budget ceilings (if used) always require an amendment
• addition of amounts for subcontracts not provided for in Annex 1 either require an amendment or simplified approval in accordance with Article 6.2
• other changes require an amendment or simplified approval, if specifically provided for in Article 6.2
• flexibility caps: not applicable
ARTICLE 6 — ELIGIBLE AND INELIGIBLE COSTS AND CONTRIBUTIONS
In order to be eligible, costs and contributions must meet the eligibility conditions set out in this Article.
6.1 General eligibility conditions
The general eligibility conditions are the following:
(a) for actual costs:
(i) they must be actually incurred by the beneficiary
(ii) they must be incurred in the period set out in Article 4 (with the exception of costs relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21)
(iii) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(iv) they must be incurred in connection with the action as described in Annex 1 and necessary for its implementation
(v) they must be identifiable and verifiable, in particular recorded in the beneficiary’s accounts in accordance with the accounting standards applicable in the country where the beneficiary is established and with the beneficiary’s usual cost accounting practices
(vi) they must comply with the applicable national law on taxes, labour and social security and
(vii) they must be reasonable, justified and must comply with the principle of sound financial management, in particular regarding economy and efficiency
(b) for unit costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the units must:
• be actually used or produced by the beneficiary in the period set out in Article 4 (with the exception of units relating to the submission of the final periodic report, which may be used or produced afterwards; see Article 21)
• be necessary for the implementation of the action and
(iii) the number of units must be identifiable and verifiable, in particular supported by records and documentation (see Article 20)
(c) for flat-rate costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the costs or contributions to which the flat-rate is applied must:
• be eligible
• relate to the period set out in Article 4 (with the exception of costs or contributions relating to the submission of the final periodic report, which may be incurred afterwards; see Article 21)
(d) for lump sum costs or contributions (if any):
(i) they must be declared under one of the budget categories set out in Article 6.2 and Annex 2
(ii) the work must be properly implemented by the beneficiary in accordance with Annex 1
(iii) the deliverables/outputs must be achieved in the period set out in Article 4 (with the exception of deliverables/outputs relating to the submission of the final periodic report, which may be achieved afterwards; see Article 21)
(e) for unit, flat-rate or lump sum costs or contributions according to usual cost accounting practices (if any):
(i) they must fulfil the general eligibility conditions for the type of cost concerned
(ii) the cost accounting practices must be applied in a consistent manner, based on objective criteria, regardless of the source of funding
(f) for financing not linked to costs (if any): the results must be achieved or the conditions must be fulfilled as described in Annex 1.
In addition, for direct cost categories (e.g. personnel, travel & subsistence, subcontracting and other direct costs) only costs that are directly linked to the action implementation and can therefore be attributed to it directly are eligible. They must not include any indirect costs (i.e. costs that are only indirectly linked to the action, e.g. via cost drivers).
6.2 Specific eligibility conditions for each budget category
For each budget category, the specific eligibility conditions are as follows:
Direct costs
A. Personnel costs
A.1 Costs for employees (or equivalent) are eligible as personnel costs if they fulfil the general eligibility conditions and are related to personnel working for the beneficiary under an employment contract (or equivalent appointing act) and assigned to the action.
They must be limited to salaries, social security contributions, taxes and other costs linked to the remuneration, if they arise from national law or the employment contract (or equivalent appointing act) and be calculated on the basis of the costs actually incurred, in accordance with the following method:
{daily rate for the person
multiplied by
number of day-equivalents worked on the action (rounded up or down to the nearest half-day)}.
The daily rate must be calculated as:
{annual personnel costs for the person
divided by
215}
The number of day-equivalents declared for a person must be identifiable and verifiable (see Article 20).
The total number of day-equivalents declared in EU grants, for a person for a year, cannot be higher than 215.
The personnel costs may also include supplementary payments for personnel assigned to the action (including payments on the basis of supplementary contracts regardless of their nature), if:
• it is part of the beneficiary’s usual remuneration practices and is paid in a consistent manner whenever the same kind of work or expertise is required
• the criteria used to calculate the supplementary payments are objective and generally applied by the beneficiary, regardless of the source of funding used.
A.2 and A.3 Costs for natural persons working under a direct contract other than an employment contract and costs for seconded persons by a third party against payment are also eligible as personnel costs, if they are assigned to the action, fulfil the general eligibility conditions and:
(a) work under conditions similar to those of an employee (in particular regarding the way the work is organised, the tasks that are performed and the premises where they are performed) and
(b) the result of the work belongs to the beneficiary (unless agreed otherwise).
They must be calculated on the basis of a rate which corresponds to the costs actually incurred for the direct contract or secondment and must not be significantly different from those for personnel performing similar tasks under an employment contract with the beneficiary.
A.4 The work of SME owners for the action (i.e. owners of beneficiaries that are small and medium-sized enterprises22 not receiving a salary) or natural person beneficiaries (i.e. beneficiaries that are natural persons not receiving a salary) may be declared as personnel costs, if and as declared eligible in the call conditions, provided they fulfil the general eligibility conditions and are calculated as unit costs in accordance with the method set out in Annex 2a.
A.5 The work of volunteers for the action (i.e. persons who freely work for an organisation, on a non-compulsory basis and without being paid) may be declared as personnel costs, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions and are calculated as unit costs in accordance with the method set out in Annex 2a.
They:
• may not exceed the maximum amount for volunteers for the action (which corresponds to 50% of the total (ineligible and eligible) project costs and contributions estimated in the proposal)
• may not exceed the maximum amount for volunteers for each beneficiary set out in Annex 2
• may not make the maximum EU contribution to costs higher than the total eligible costs without volunteers.
If also indirect costs for volunteers are declared eligible in the call conditions, the amount of indirect costs may be added to the volunteers costs category in Annex 2, at the flat-rate set out in Point E.
B. Subcontracting costs
Subcontracting costs for the action (including related duties, taxes and charges, such as non-deductible or non-refundable value added tax (VAT)) are eligible, if they are calculated on the basis of the costs actually incurred, fulfil the general eligibility conditions and are awarded using the beneficiary’s usual purchasing practices — provided these ensure subcontracts with best value for money (or if appropriate the lowest price) and that there is no conflict of interests (see Article 12).
Beneficiaries that are ‘contracting authorities/entities’ within the meaning of the EU Directives on public procurement must also comply with the applicable national law on public procurement.
Subcontracting may cover only a limited part of the action.
The tasks to be subcontracted and the estimated cost for each subcontract must be set out in Annex 1 and the total estimated costs of subcontracting per beneficiary must be set out in Annex 2 (or may be approved ex post in the periodic report, if the use of subcontracting does not entail changes to the Agreement which would call into question the decision awarding the grant or breach the principle of equal treatment of applicants; ‘simplified approval procedure’).
C. Purchase costs
Purchase costs for the action (including related duties, taxes and charges, such as non-deductible or non-refundable value added tax (VAT)) are eligible if they fulfil the general eligibility conditions and are bought using the beneficiary’s usual purchasing practices — provided these ensure purchases with best value for money (or if appropriate the lowest price) and that there is no conflict of interests (see Article 12).
Beneficiaries that are ‘contracting authorities/entities’ within the meaning of the EU Directives on public procurement must also comply with the applicable national law on public procurement.

C.1 Travel, accommodation and subsistence
Purchases for travel, accommodation and subsistence must be calculated as follows:
• travel: as unit costs in accordance with the method set out in Annex 2a if covered by Decision C(2021)3523 or otherwise as costs actually incurred and in line with the beneficiary’s usual practices on travel
• accommodation: as unit costs in accordance with the method set out in Annex 2a if covered by Decision C(2021)3524 or otherwise as costs actually incurred and in line with the beneficiary’s usual practices on travel
• subsistence: as unit costs in accordance with the method set out in Annex 2a if covered by Decision C(2021)3525 or otherwise as costs actually incurred and in line with the beneficiary’s usual practices on travel
C.2 Equipment
Purchases of equipment, infrastructure or other assets used for the action must be declared as depreciation costs, calculated on the basis of the costs actually incurred and written off in accordance with international accounting standards and the beneficiary’s usual accounting practices.
Only the portion of the costs that corresponds to the rate of actual use for the action during the action duration can be taken into account.
Costs for renting or leasing equipment, infrastructure or other assets are also eligible, if they do not exceed the depreciation costs of similar equipment, infrastructure or assets and do not include any financing fees.
C.3 Other goods, works and services
Purchases of other goods, works and services must be calculated on the basis of the costs actually incurred.
Such goods, works and services include, for instance, consumables and supplies, promotion, dissemination, protection of results, translations, publications, certificates and financial guarantees, if required under the Agreement.
D. Other cost categories

D.1 Financial support to third parties
Costs for providing financial support to third parties (in the form of grants, prizes or similar forms of support; if any) are eligible, if and as declared eligible in the call conditions, if they fulfil the general eligibility conditions, are calculated [on the basis of the costs actually incurred][as unit costs in accordance with the method set out in Annex 2a] and the support is implemented in accordance with the conditions set out in Annex 1.
These conditions must ensure objective and transparent selection procedures and include at least the following:
(a) for grants (or similar):
(i) the maximum amount of financial support for each third party (‘recipient’); this amount may not exceed the amount set out in the Data Sheet (see Point 3)26 or otherwise agreed with the granting authority
(ii) the criteria for calculating the exact amount of the financial support
(iii) the different types of activity that qualify for financial support, on the basis of a closed list
(iv) the persons or categories of persons that will be supported and
(v) the criteria and procedures for giving financial support
(b) for prizes (or similar):
(i) the eligibility and award criteria
(ii) the amount of the prize and
(iii) the payment arrangements.
This cost will not be taken into account for the indirect cost flat-rate.

Indirect costs
E. Indirect costs
Indirect costs will be reimbursed at the flat-rate of [7%][…] of the eligible direct costs (categories A-D, except volunteers costs and exempted specific cost categories, if any).
Contributions
Not applicable
6.3 Ineligible costs and contributions
The following costs or contributions are ineligible:
(a) costs or contributions that do not comply with the conditions set out above (Article 6.1 and 6.2), in particular:
(i) costs related to return on capital and dividends paid by a beneficiary
(ii) debt and debt service charges
(iii) provisions for future losses or debts
(iv) interest owed
(v) currency exchange losses
(vi) bank costs charged by the beneficiary’s bank for transfers from the granting authority
(vii) excessive or reckless expenditure
(viii) deductible or refundable VAT (including VAT paid by public bodies acting as public authority)
(ix) costs incurred or contributions for activities implemented during grant agreement suspension (see Article 31)
(x) in-kind contributions by third parties
(b) costs or contributions declared under other EU grants (or grants awarded by an EU Member State, non-EU country or other body implementing the EU budget), except for the following cases:
(i) if the grants are part of jointly coordinated Synergy actions and the funding under the grants does not go above 100% of the costs and contributions declared to them
(ii) if the action grant is combined with an operating grant27 running during the same period and the beneficiary can demonstrate that the operating grant does not cover any (direct or indirect) costs of the action grant
(c) costs or contributions for staff of a national (or regional/local) administration, for activities that are part of the administration’s normal activities (i.e. not undertaken only because of the grant)
(d) costs or contributions (especially travel and subsistence) for staff or representatives of EU institutions, bodies or agencies
(e) other28:
(i) country restrictions for eligible costs: not applicable
(ii) costs or contributions declared specifically ineligible in the call conditions.
6.4 Consequences of non-compliance
If a beneficiary declares costs or contributions that are ineligible, they will be rejected (see Article 27).
This may also lead to other measures described in Chapter 5.
CHAPTER 4 GRANT IMPLEMENTATION
SECTION 1 CONSORTIUM: BENEFICIARIES, AFFILIATED ENTITIES AND OTHER PARTICIPANTS
ARTICLE 7 — BENEFICIARIES
The beneficiaries, as signatories of the Agreement, are fully responsible towards the granting authority for implementing it and for complying with all its obligations.
They must implement the Agreement to their best abilities, in good faith and in accordance with all the obligations and terms and conditions it sets out.
They must have the appropriate resources to implement the action and implement the action under their own responsibility and in accordance with Article 11. If they rely on affiliated entities or other participants (see Articles 8 and 9), they retain sole responsibility towards the granting authority and the other beneficiaries.
They are jointly responsible for the technical implementation of the action. If one of the beneficiaries fails to implement their part of the action, the other beneficiaries must ensure that this part is implemented by someone else (without being entitled to an increase of the maximum grant amount and subject to an amendment; see Article 39). The financial responsibility of each beneficiary in case of recoveries is governed by Article 22.
The beneficiaries (and their action) must remain eligible under the EU programme funding the grant for the entire duration of the action. Costs and contributions will be eligible only as long as the beneficiary and the action are eligible.
The internal roles and responsibilities of the beneficiaries are divided as follows:
(a) Each beneficiary must:
(i) keep information stored in the Portal Participant Register up to date (see Article 19)
(ii) inform the granting authority (and the other beneficiaries) immediately of any events or circumstances likely to affect significantly or delay the implementation of the action (see Article 19)
(iii) submit to the coordinator in good time:
• the prefinancing guarantees (if required; see Article 23)
• the financial statements and certificates on the financial statements (CFS) (if required; see Articles 21 and 24.2 and Data Sheet, Point 4.3)
• the contribution to the deliverables and technical reports (see Article 21)
• any other documents or information required by the granting authority under the Agreement
(iv) submit data and information related to the participation of their affiliated entities.
(b) The coordinator must:
(i) monitor that the action is implemented properly (see Article 11)
(ii) act as the intermediary for all communications between the consortium and the granting authority, unless the Agreement or granting authority specifies otherwise, and in particular:
• submit the prefinancing guarantees to the granting authority (if any)
• request and review any documents or information required and verify their quality and completeness before passing them on to the granting authority
• submit the deliverables and reports to the granting authority
• inform the granting authority about the payments made to the other beneficiaries (report on the distribution of payments; if required, see Articles 22 and 32)
(iii) distribute the payments received from the granting authority to the other beneficiaries without unjustified delay (see Article 22).
The coordinator may not delegate or subcontract the above-mentioned tasks to any other beneficiary or third party (including affiliated entities).
However, coordinators which are public bodies may delegate the tasks set out in Point (b)(ii) last indent and (iii) above to entities with ‘authorisation to administer’ which they have created or which are controlled by or affiliated to them. In this case, the coordinator retains sole responsibility for the payments and for compliance with the obligations under the Agreement.
Moreover, coordinators which are ‘sole beneficiaries’29 (or similar, such as European research infrastructure consortia (ERICs)) may delegate the tasks set out in Point (b)(i) to (iii) above to one of their members. The coordinator retains sole responsibility for compliance with the obligations under the Agreement.
The beneficiaries must have internal arrangements regarding their operation and co-ordination, to ensure that the action is implemented properly.
If required by the granting authority (see Data Sheet, Point 1), these arrangements must be set out in a written consortium agreement between the beneficiaries, covering for instance:
• the internal organisation of the consortium
• different distribution keys for the payments and financial responsibilities in case of recoveries (if any)
• additional rules on rights and obligations related to background and results (see Article 16)
• settlement of internal disputes
• liability, indemnification and confidentiality arrangements between the beneficiaries.
The internal arrangements must not contain any provision contrary to this Agreement.
ARTICLE 8 — AFFILIATED ENTITIES
[OPTION 1 if selected for the grant: The following entities which are linked to a beneficiary will participate in the action as ‘affiliated entities’:
- [AE legal name (short name)], PIC [number], linked to [BEN legal name (short name)]
- [AE legal name (short name)], PIC [number], linked to [BEN legal name (short name)]
[same for more AE]
Affiliated entities can charge costs and contributions to the action under the same conditions as the beneficiaries and must implement the action tasks attributed to them in Annex 1 in accordance with Article 11.
Their costs and contributions will be included in Annex 2 and will be taken into account for the calculation of the grant.
The beneficiaries must ensure that all their obligations under this Agreement also apply to their affiliated entities.
The beneficiaries must ensure that the bodies mentioned in Article 25 (e.g. granting authority, OLAF, Court of Auditors (ECA), etc.) can exercise their rights also towards the affiliated entities.
Breaches by affiliated entities will be handled in the same manner as breaches by beneficiaries. Recovery of undue amounts will be handled through the beneficiaries.
If the granting authority requires joint and several liability of affiliated entities (see Data Sheet, Point 4.4), they must sign the declaration set out in Annex 3a and may be held liable in case of enforced recoveries against their beneficiaries (see Article 22.2 and 22.4). ]
[OPTION 2: Not applicable]
ARTICLE 9 — OTHER PARTICIPANTS INVOLVED IN THE ACTION
9.1 Associated partners
[OPTION 1 if selected for the grant: The following entities which cooperate with a beneficiary will participate in the action as ‘associated partners’:
• [AP legal name (short name)], PIC [number] [, associated partner of [BEN legal name (short name)]]
• [AP legal name (short name)], PIC [number] [, associated partner of [BEN legal name (short name)]]
[same for more AP]
Associated partners must implement the action tasks attributed to them in Annex 1 in accordance with Article 11. They may not charge costs or contributions to the action and the costs for their tasks are not eligible.
The tasks must be set out in Annex 1.
The beneficiaries must ensure that their contractual obligations under Articles 11 (proper implementation), 12 (conflict of interests), 13 (confidentiality and security), 14 (ethics), 17.2 (visibility), 18 (specific rules for carrying out action), 19 (information) and 20 (record-keeping) also apply to the associated partners.
The beneficiaries must ensure that the bodies mentioned in Article 25 (e.g. granting authority, OLAF, Court of Auditors (ECA), etc.) can exercise their rights also towards the associated partners.]
[OPTION 2: Not applicable]
9.2 Third parties giving in-kind contributions to the action
Other third parties may give in-kind contributions to the action (i.e. personnel, equipment, other goods, works and services, etc. which are free-of-charge), if necessary for the implementation.
Third parties giving in-kind contributions do not implement any action tasks. They may not charge costs or contributions to the action and the costs for the in-kind contributions are not eligible.
The third parties and their in-kind contributions should be set out in Annex 1.
9.3 Subcontractors
Subcontractors may participate in the action, if necessary for the implementation.
Subcontractors must implement their action tasks in accordance with Article 11. The costs for the subcontracted tasks (invoiced price from the subcontractor) are eligible and may be charged by the beneficiaries, under the conditions set out in Article 6. The costs will be included in Annex 2 as part of the beneficiaries’ costs.
The beneficiaries must ensure that their contractual obligations under Articles 11 (proper implementation), 12 (conflict of interest), 13 (confidentiality and security), 14 (ethics), 17.2 (visibility), 18 (specific rules for carrying out action), 19 (information) and 20 (record-keeping) also apply to the subcontractors.
The beneficiaries must ensure that the bodies mentioned in Article 25 (e.g. granting authority, OLAF, Court of Auditors (ECA), etc.) can exercise their rights also towards the subcontractors.
9.4 Recipients of financial support to third parties
If the action includes providing financial support to third parties (e.g. grants, prizes or similar forms of support), the beneficiaries must ensure that their contractual obligations under Articles 12 (conflict of interest), 13 (confidentiality and security), 14 (ethics), 17.2 (visibility), 18 (specific rules for carrying out action), 19 (information) and 20 (record-keeping) also apply to the third parties receiving the support (recipients).
The beneficiaries must also ensure that the bodies mentioned in Article 25 (e.g. granting authority, OLAF, Court of Auditors (ECA), etc.) can exercise their rights also towards the recipients.
ARTICLE 10 — PARTICIPANTS WITH SPECIAL STATUS
10.1 Non-EU participants
Participants which are established in a non-EU country (if any) undertake to comply with their obligations under the Agreement and:
• to respect general principles (including fundamental rights, values and ethical principles, environmental and labour standards, rules on classified information, intellectual property rights, visibility of funding and protection of personal data)
• for the submission of certificates under Article 24: to use qualified external auditors which are independent and comply with comparable standards as those set out in EU Directive 2006/43/EC30
• for the controls under Article 25: to allow for checks, reviews, audits and investigations (including on-the-spot checks, visits and inspections) by the bodies mentioned in that Article (e.g. granting authority, OLAF, Court of Auditors (ECA), etc.).
Special rules on dispute settlement apply (see Data Sheet, Point 5).
10.2 Participants which are international organisations
Participants which are international organisations (IOs; if any) undertake to comply with their obligations under the Agreement and:
• to respect general principles (including fundamental rights, values and ethical principles, environmental and labour standards, rules on classified information, intellectual property rights, visibility of funding and protection of personal data)
• for the submission of certificates under Article 24: to use either independent public officers or external auditors which comply with comparable standards as those set out in EU Directive 2006/43/EC
• for the controls under Article 25: to allow for the checks, reviews, audits and investigations by the bodies mentioned in that Article, taking into account the specific agreements concluded by them and the EU (if any).
For such participants, nothing in the Agreement will be interpreted as a waiver of their privileges or immunities, as accorded by their constituent documents or international law.
Special rules on applicable law and dispute settlement apply (see Article 43 and Data Sheet, Point 5).
10.3 Pillar-assessed participants
Pillar-assessed participants (if any) may rely on their own systems, rules and procedures, in so far as they have been positively assessed and do not call into question the decision awarding the grant or breach the principle of equal treatment of applicants or beneficiaries.
‘Pillar-assessment’ means a review by the European Commission on the systems, rules and procedures which participants use for managing EU grants (in particular internal control system, accounting system, external audits, financing of third parties, rules on recovery and exclusion, information on recipients and protection of personal data; see Article 157 EU Financial Regulation 2024/2509).
Participants with a positive pillar assessment may rely on their own systems, rules and procedures, in particular for:
• record-keeping (Article 20): may be done in accordance with internal standards, rules and procedures
• currency conversion for financial statements (Article 21): may be done in accordance with usual accounting practices
• guarantees (Article 23): for public law bodies, prefinancing guarantees are not needed
• certificates (Article 24):
◦ certificates on the financial statements (CFS): may be provided by their regular internal or external auditors and in accordance with their internal financial regulations and procedures
◦ certificates on usual accounting practices (CoMUC): are not needed if those practices are covered by an ex-ante assessment
and use the following specific rules, for:
• recoveries (Article 22): in case of financial support to third parties, there will be no recovery if the participant has done everything possible to retrieve the undue amounts from the third party receiving the support (including legal proceedings) and non-recovery is not due to an error or negligence on its part
• checks, reviews, audits and investigations by the EU (Article 25): will be conducted taking into account the rules and procedures specifically agreed between them and the framework agreement (if any)
• impact evaluation (Article 26): will be conducted in accordance with the participant’s internal rules and procedures and the framework agreement (if any)
• grant agreement termination (Article 32): the final grant amount and final payment will be calculated taking into account also costs relating to contracts due for execution only after termination takes effect, if the contract was entered into before the pre-information letter was received and could not reasonably be terminated on legal grounds
• liability for damages (Article 33.2): the granting authority must be compensated for damage it sustains as a result of the implementation of the action or because the action was not implemented in full compliance with the Agreement only if the damage is due to an infringement of the participant’s internal rules and procedures or due to a violation of third parties’ rights by the participant or one of its employees or individual for whom the employees are responsible.
Participants whose pillar assessment covers procurement and granting procedures may also do purchases, subcontracting and financial support to third parties (Article 6.2) in accordance with their internal rules and procedures for purchases, subcontracting and financial support.
Participants whose pillar assessment covers data protection rules may rely on their internal standards, rules and procedures for data protection (Article 15).
The participants may however not rely on provisions which would breach the principle of equal treatment of applicants or beneficiaries or call into question the decision awarding the grant, such as in particular:
• eligibility (Article 6)
• consortium roles and set-up (Articles 7-9)
• security and ethics (Articles 13, 14)
• IPR (including background and results, access rights and rights of use), communication, dissemination and visibility (Articles 16 and 17)
• information obligation (Article 19)
• payment, reporting and amendments (Articles 21, 22 and 39)
• rejections, reductions, suspensions and terminations (Articles 27, 28, 29-32)
If the pillar assessment was subject to remedial measures, reliance on the internal systems, rules and procedures is subject to compliance with those remedial measures.
Participants must inform the coordinator without delay of any changes to the systems, rules and procedures that were part of the pillar assessment. The coordinator must immediately inform the granting authority.
Pillar-assessed participants that have also concluded a framework agreement with the EU, may moreover — under the same conditions as those above (i.e. not call into question the decision awarding the grant or breach the principle of equal treatment of applicants or beneficiaries) — rely on the provisions set out in that framework agreement.
SECTION 2 RULES FOR CARRYING OUT THE ACTION
ARTICLE 11 — PROPER IMPLEMENTATION OF THE ACTION
11.1 Obligation to properly implement the action
The beneficiaries must implement the action as described in Annex 1 and in compliance with the provisions of the Agreement, the call conditions and all legal obligations under applicable EU, international and national law.
11.2 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 12 — CONFLICT OF INTERESTS
12.1 Conflict of interests
The beneficiaries must take all measures to prevent any situation where the impartial and objective implementation of the Agreement could be compromised for reasons involving family, emotional life, political or national affinity, economic interest or any other direct or indirect interest (‘conflict of interests’).
They must formally notify the granting authority without delay of any situation constituting or likely to lead to a conflict of interests and immediately take all the necessary steps to rectify this situation.
The granting authority may verify that the measures taken are appropriate and may require additional measures to be taken by a specified deadline.
12.2 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28) and the grant or the beneficiary may be terminated (see Article 32).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 13 — CONFIDENTIALITY AND SECURITY
13.1 Sensitive information
The parties must keep confidential any data, documents or other material (in any form) that is identified as sensitive in writing (‘sensitive information’) — during the implementation of the action and for at least until the time-limit set out in the Data Sheet (see Point 6).
If a beneficiary requests, the granting authority may agree to keep such information confidential for a longer period.
Unless otherwise agreed between the parties, they may use sensitive information only to implement the Agreement.
The beneficiaries may disclose sensitive information to their personnel or other participants involved in the action only if they:
(a) need to know it in order to implement the Agreement and
(b) are bound by an obligation of confidentiality.
The granting authority may disclose sensitive information to its staff and to other EU institutions and bodies.
It may moreover disclose sensitive information to third parties, if:
(a) this is necessary to implement the Agreement or safeguard the EU financial interests and
(b) the recipients of the information are bound by an obligation of confidentiality.
The confidentiality obligations no longer apply if:
(a) the disclosing party agrees to release the other party
(b) the information becomes publicly available, without breaching any confidentiality obligation
(c) the disclosure of the sensitive information is required by EU, international or national law.
Specific confidentiality rules (if any) are set out in Annex 5.
13.2 Classified information
The parties must handle classified information in accordance with the applicable EU, international or national law on classified information (in particular, Decision 2015/44431 and its implementing rules).
Deliverables which contain classified information must be submitted according to special procedures agreed with the granting authority.
Action tasks involving classified information may be subcontracted only after explicit approval (in writing) from the granting authority.
Classified information may not be disclosed to any third party (including participants involved in the action implementation) without prior explicit written approval from the granting authority.
Specific security rules (if any) are set out in Annex 5.
13.3 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 14 — ETHICS AND VALUES
14.1 Ethics
The action must be carried out in line with the highest ethical standards and the applicable EU, international and national law on ethical principles.
Specific ethics rules (if any) are set out in Annex 5.
14.2 Values
The beneficiaries must commit to and ensure the respect of basic EU values (such as respect for human dignity, freedom, democracy, equality, the rule of law and human rights, including the rights of minorities).
Specific rules on values (if any) are set out in Annex 5.
14.3 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 15 — DATA PROTECTION
15.1 Data processing by the granting authority
Any personal data under the Agreement will be processed under the responsibility of the data controller of the granting authority in accordance with and for the purposes set out in the Portal Privacy Statement32.
For grants where the granting authority is the European Commission, an EU regulatory or executive agency, joint undertaking or other EU body, the processing will be subject to Regulation 2018/172533.
15.2 Data processing by the beneficiaries
The beneficiaries must process personal data under the Agreement in compliance with the applicable EU, international and national law on data protection (in particular, Regulation 2016/67934).
They must ensure that personal data is:
• processed lawfully, fairly and in a transparent manner in relation to the data subjects
• collected for specified, explicit and legitimate purposes and not further processed in a manner that is incompatible with those purposes
• adequate, relevant and limited to what is necessary in relation to the purposes for which they are processed
• accurate and, where necessary, kept up to date
• kept in a form which permits identification of data subjects for no longer than is necessary for the purposes for which the data is processed and
• processed in a manner that ensures appropriate security of the data.
The beneficiaries may grant their personnel access to personal data only if it is strictly necessary for implementing, managing and monitoring the Agreement. The beneficiaries must ensure that the personnel is under a confidentiality obligation.
The beneficiaries must inform the persons whose data are transferred to the granting authority and provide them with the Portal Privacy Statement35.
15.3 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 16 — INTELLECTUAL PROPERTY RIGHTS (IPR) — BACKGROUND AND RESULTS — ACCESS RIGHTS AND RIGHTS OF USE
16.1 Background and access rights to background
The beneficiaries must give each other and the other participants access to the background identified as needed for implementing the action, subject to any specific rules in Annex 5.
‘Background’ means any data, know-how or information — whatever its form or nature (tangible or intangible), including any rights such as intellectual property rights — that is:
(a) held by the beneficiaries before they acceded to the Agreement and
(b) needed to implement the action or exploit the results.
If background is subject to rights of a third party, the beneficiary concerned must ensure that it is able to comply with its obligations under the Agreement.
16.2 Ownership of results
The granting authority does not obtain ownership of the results produced under the action.
‘Results’ means any tangible or intangible effect of the action, such as data, know-how or information, whatever its form or nature, whether or not it can be protected, as well as any rights attached to it, including intellectual property rights.
16.3 Rights of use of the granting authority on materials, documents and information received for policy, information, communication, dissemination and publicity purposes
The granting authority has the right to use non-sensitive information relating to the action and materials and documents received from the beneficiaries (notably summaries for publication, deliverables, as well as any other material, such as pictures or audio-visual material, in paper or electronic form) for policy, information, communication, dissemination and publicity purposes — during the action or afterwards.
The right to use the beneficiaries’ materials, documents and information is granted in the form of a royalty-free, non-exclusive and irrevocable licence, which includes the following rights:
(a) use for its own purposes (in particular, making them available to persons working for the granting authority or any other EU service (including institutions, bodies, offices, agencies, etc.) or EU Member State institution or body; copying or reproducing them in whole or in part, in unlimited numbers; and communication through press information services)
(b) distribution to the public (in particular, publication as hard copies and in electronic or digital format, publication on the internet, as a downloadable or non-downloadable file, broadcasting by any channel, public display or presentation, communicating through press information services, or inclusion in widely accessible databases or indexes)
(c) editing or redrafting (including shortening, summarising, inserting other elements (e.g. meta-data, legends, other graphic, visual, audio or text elements), extracting parts (e.g. audio or video files), dividing into parts, use in a compilation)
(d) translation
(e) storage in paper, electronic or other form
(f) archiving, in line with applicable document-management rules
(g) the right to authorise third parties to act on its behalf or sub-license to third parties the modes of use set out in Points (b), (c), (d) and (f), if needed for the information, communication and publicity activity of the granting authority and
(h) processing, analysing, aggregating the materials, documents and information received and producing derivative works.
The rights of use are granted for the whole duration of the industrial or intellectual property rights concerned.
If materials or documents are subject to moral rights or third party rights (including intellectual property rights or rights of natural persons on their image and voice), the beneficiaries must ensure that they comply with their obligations under this Agreement (in particular, by obtaining the necessary licences and authorisations from the rights holders concerned).
Where applicable, the granting authority will insert the following information:
“© – [year] – [name of the copyright owner]. All rights reserved. Licensed to the [name of granting authority] under conditions.”
16.4 Specific rules on IPR, results and background
Specific rules regarding intellectual property rights, results and background (if any) are set out in Annex 5.
16.5 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such a breach may also lead to other measures described in Chapter 5.
ARTICLE 17 — COMMUNICATION, DISSEMINATION AND VISIBILITY
17.1 Communication — Dissemination — Promoting the action
Unless otherwise agreed with the granting authority, the beneficiaries must promote the action and its results by providing targeted information to multiple audiences (including the media and the public), in accordance with Annex 1 and in a strategic, coherent and effective manner.
Before engaging in a communication or dissemination activity expected to have a major media impact, the beneficiaries must inform the granting authority.
17.2 Visibility — European flag and funding statement
Unless otherwise agreed with the granting authority, communication activities of the beneficiaries related to the action (including media relations, conferences, seminars, information material, such as brochures, leaflets, posters, presentations, etc., in electronic form, via traditional or social media, etc.), dissemination activities and any infrastructure, equipment, vehicles, supplies or major result funded by the grant must acknowledge EU support and display the European flag (emblem) and funding statement (translated into local languages, where appropriate):



The emblem must remain distinct and separate and cannot be modified by adding other visual marks, brands or text.
Apart from the emblem, no other visual identity or logo may be used to highlight the EU support.
When displayed in association with other logos (e.g. of beneficiaries or sponsors), the emblem must be displayed at least as prominently and visibly as the other logos.
For the purposes of their obligations under this Article, the beneficiaries may use the emblem without first obtaining approval from the granting authority. This does not, however, give them the right to exclusive use. Moreover, they may not appropriate the emblem or any similar trademark or logo, either by registration or by any other means.
17.3 Quality of information — Disclaimer
Any communication or dissemination activity related to the action must use factually accurate information.
Moreover, it must indicate the following disclaimer (translated into local languages where appropriate):
“Funded by the European Union. Views and opinions expressed are however those of the author(s) only and do not necessarily reflect those of the European Union or [name of the granting authority]. Neither the European Union nor the granting authority can be held responsible for them.”
17.4 Specific communication, dissemination and visibility rules
Specific communication, dissemination and visibility rules (if any) are set out in Annex 5.
17.5 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 18 — SPECIFIC RULES FOR CARRYING OUT THE ACTION
18.1 Specific rules for carrying out the action
Specific rules for implementing the action (if any) are set out in Annex 5.
18.2 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such a breach may also lead to other measures described in Chapter 5.]
SECTION 3 GRANT ADMINISTRATION
ARTICLE 19 — GENERAL INFORMATION OBLIGATIONS
19.1 Information requests
The beneficiaries must provide — during the action or afterwards and in accordance with Article 7 — any information requested in order to verify eligibility of the costs or contributions declared, proper implementation of the action and compliance with the other obligations under the Agreement.
The information provided must be accurate, precise and complete and in the format requested, including electronic format.
19.2 Participant Register data updates
The beneficiaries must keep — at all times, during the action or afterwards — their information stored in the Portal Participant Register up to date, in particular, their name, address, legal representatives, legal form and organisation type.
19.3 Information about events and circumstances which impact the action
The beneficiaries must immediately inform the granting authority (and the other beneficiaries) of any of the following:
(a) events which are likely to affect or delay the implementation of the action or affect the EU’s financial interests, in particular:
(i) changes in their legal, financial, technical, organisational or ownership situation (including changes linked to one of the exclusion grounds listed in the declaration of honour signed before grant signature)
(ii) linked action information: not applicable
(b) circumstances affecting:
(i) the decision to award the grant or
(ii) compliance with requirements under the Agreement.
19.4 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 20 — RECORD-KEEPING
20.1 Keeping records and supporting documents
The beneficiaries must — at least until the time-limit set out in the Data Sheet (see Point 6) — keep records and other supporting documents to prove the proper implementation of the action in line with the accepted standards in the respective field (if any).
In addition, the beneficiaries must — for the same period — keep the following to justify the amounts declared:
(a) for actual costs: adequate records and supporting documents to prove the costs declared (such as contracts, subcontracts, invoices and accounting records); in addition, the beneficiaries’ usual accounting and internal control procedures must enable direct reconciliation between the amounts declared, the amounts recorded in their accounts and the amounts stated in the supporting documents
(b) for flat-rate costs and contributions (if any): adequate records and supporting documents to prove the eligibility of the costs or contributions to which the flat-rate is applied
(c) for the following simplified costs and contributions: the beneficiaries do not need to keep specific records on the actual costs incurred, but must keep:
(i) for unit costs and contributions (if any): adequate records and supporting documents to prove the number of units declared
(ii) for lump sum costs and contributions (if any): adequate records and supporting documents to prove proper implementation of the work as described in Annex 1
(iii) for financing not linked to costs (if any): adequate records and supporting documents to prove the achievement of the results or the fulfilment of the conditions as described in Annex 1
(d) for unit, flat-rate and lump sum costs and contributions according to usual cost accounting practices (if any): the beneficiaries must keep any adequate records and supporting documents to prove that their cost accounting practices have been applied in a consistent manner, based on objective criteria, regardless of the source of funding, and that they comply with the eligibility conditions set out in Articles 6.1 and 6.2.
Moreover, the following is needed for specific budget categories:
(e) for personnel costs: time worked for the beneficiary under the action must be supported by declarations signed monthly by the person and their supervisor, unless another reliable time-record system is in place; the granting authority may accept alternative evidence supporting the time worked for the action declared, if it considers that it offers an adequate level of assurance
(f) additional record-keeping rules: not applicable
The records and supporting documents must be made available upon request (see Article 19) or in the context of checks, reviews, audits or investigations (see Article 25).
If there are on-going checks, reviews, audits, investigations, litigation or other pursuits of claims under the Agreement (including the extension of findings; see Article 25), the beneficiaries must keep these records and other supporting documentation until the end of these procedures.
The beneficiaries must keep the original documents. Digital and digitalised documents are considered originals if they are authorised by the applicable national law. The granting authority may accept non-original documents if they offer a comparable level of assurance.
20.2 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, costs or contributions insufficiently substantiated will be ineligible (see Article 6) and will be rejected (see Article 27), and the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 21 — REPORTING
21.1 Continuous reporting
The beneficiaries must report on the progress of the action (e.g. deliverables, milestones, outputs/outcomes, critical risks, indicators, etc; if any), and in accordance with the timing and conditions as indicated in the call and agreed with the granting authority.
Standardised deliverables (e.g. progress reports not linked to payments, reports on cumulative expenditure, special reports, etc; if any) must be submitted using the provided templates.
21.2 Periodic reporting: Technical reports and financial statements
In addition, the beneficiaries must provide reports to request payments, in accordance with the schedule and modalities set out in the Data Sheet (see Point 4.2):
• for additional prefinancings (if any): an additional prefinancing report
• for interim payments (if any) and the final payment: a periodic report.
The prefinancing and periodic reports include a technical and financial part.
The technical part includes an overview of the action implementation. It must be prepared using the template for available in the Portal36Annex 6.
The financial part of the additional prefinancing report includes a statement on the use of the previous prefinancing payment.
The financial part of the periodic report includes:
• the financial statements (individual and consolidated; for all beneficiaries/affiliated entities)
• the explanation on the use of resources (or detailed cost reporting table, if required)
• the certificates on the financial statements (CFS) (if required; see Article 24.2 and Data Sheet, Point 4.3).
The financial statements must detail the eligible costs and contributions for each budget category and, for the final payment, also the revenues for the action (see Articles 6 and 22).
All eligible costs and contributions incurred should be declared, even if they exceed the amounts indicated in the estimated budget (see Annex 2). Amounts that are not declared in the individual financial statements will not be taken into account by the granting authority.
By signing the financial statements (directly in the Portal Periodic Reporting tool), the beneficiaries confirm that:
◦ the information provided is complete, reliable and true
◦ the costs and contributions declared are eligible (see Article 6)
◦ the costs and contributions can be substantiated by adequate records and supporting documents (see Article 20) that will be produced upon request (see Article 19) or in the context of checks, reviews, audits and investigations (see Article 25)
◦ for the final periodic report: all the revenues have been declared (if required; see Article 22).
Beneficiaries will have to submit also the financial statements of their affiliated entities (if any). In case of recoveries (see Article 22), beneficiaries will be held responsible also for the financial statements of their affiliated entities.
21.3 Currency for financial statements and conversion into euros
The financial statements must be drafted in euro.
Beneficiaries with general accounts established in a currency other than the euro must convert the costs recorded in their accounts into euro, at the average of the daily exchange rates published in the C series of the Official Journal of the European Union (ECB website), calculated over the corresponding reporting period.
If no daily euro exchange rate is published in the Official Journal for the currency in question, they must be converted at the average of the monthly accounting exchange rates published on the European Commission website (InforEuro), calculated over the corresponding reporting period.
Beneficiaries with general accounts in euro must convert costs incurred in another currency into euro according to their usual accounting practices.
21.4 Reporting language
The reporting must be in the language of the Agreement, unless otherwise agreed with the granting authority (see Data Sheet, Point 4.2).
21.5 Consequences of non-compliance
If a report submitted does not comply with this Article, the granting authority may suspend the payment deadline (see Article 29) and apply other measures described in Chapter 5.
If the coordinator breaches its reporting obligations, the granting authority may terminate the grant or the coordinator’s participation (see Article 32) or apply other measures described in Chapter 5.
ARTICLE 22 — PAYMENTS AND RECOVERIES — CALCULATION OF AMOUNTS DUE
22.1 Payments and payment arrangements
Payments will be made in accordance with the schedule and modalities set out in the Data Sheet (see Point 4.2).
They will be made in euro to the bank account indicated by the coordinator (see Data Sheet, Point 4.2) and must be distributed without unjustified delay (restrictions may apply to distribution of the initial prefinancing payment; see Data Sheet, Point 4.2).
Payments to this bank account will discharge the granting authority from its payment obligation.
The cost of payment transfers will be borne as follows:
• the granting authority bears the cost of transfers charged by its bank
• the beneficiary bears the cost of transfers charged by its bank
• the party causing a repetition of a transfer bears all costs of the repeated transfer.
Payments by the granting authority will be considered to have been carried out on the date when they are debited to its account.
22.2 Recoveries
Recoveries will be made, if — at beneficiary termination, final payment or afterwards — it turns out that the granting authority has paid too much and needs to recover the amounts undue.
The general liability regime for recoveries (first-line liability) is as follows: At final payment, the coordinator will be fully liable for recoveries, even if it has not been the final recipient of the undue amounts. At beneficiary termination or after final payment, recoveries will be made directly against the beneficiaries concerned.
Beneficiaries will be fully liable for repaying the debts of their affiliated entities.
In case of enforced recoveries (see Article 22.4):
• the beneficiaries will be jointly and severally liable for repaying debts of another beneficiary under the Agreement (including late-payment interest), if required by the granting authority (see Data Sheet, Point 4.4)
• affiliated entities will be held liable for repaying debts of their beneficiaries under the Agreement (including late-payment interest), if required by the granting authority (see Data Sheet, Point 4.4).

22.3 Amounts due
22.3.1 Prefinancing payments
The aim of the prefinancing is to provide the beneficiaries with a float.
It remains the property of the EU until the final payment.
For initial prefinancings (if any), the amount due, schedule and modalities are set out in the Data Sheet (see Point 4.2).
For additional prefinancings (if any), the amount due, schedule and modalities are also set out in the Data Sheet (see Point 4.2). However, if the statement on the use of the previous prefinancing payment shows that less than 70% was used, the amount set out in the Data Sheet will be reduced by the difference between the 70% threshold and the amount used.
Prefinancing payments (or parts of them) may be offset (without the beneficiaries’ consent) against amounts owed by a beneficiary to the granting authority — up to the amount due to that beneficiary.
Offsetting may also be done against amounts owed to other Commission services or executive agencies.
Payments will not be made if the payment deadline or payments are suspended (see Articles 29 and 30).
22.3.2 Amount due at beneficiary termination — Recovery
In case of beneficiary termination, the granting authority will determine the provisional amount due for the beneficiary concerned. Payments (if any) will be made with the next interim or final payment.
The amount due will be calculated in the following step:
Step 1 — Calculation of the total accepted EU contribution
Step 1 — Calculation of the total accepted EU contribution
The granting authority will first calculate the ‘accepted EU contribution’ for the beneficiary for all reporting periods, by calculating the ‘maximum EU contribution to costs’ (applying the funding rate to the accepted costs of the beneficiary), taking into account requests for a lower contribution to costs and CFS threshold cappings (if any; see Article 24.5) and adding the contributions (accepted unit, flat-rate or lump sum contributions and financing not linked to costs, if any).
After that, the granting authority will take into account grant reductions (if any). The resulting amount is the ‘total accepted EU contribution’ for the beneficiary.
The balance is then calculated by deducting the payments received (if any; see report on the distribution of payments in Article 32), from the total accepted EU contribution:
{total accepted EU contribution for the beneficiary
minus
{prefinancing and interim payments received (if any)}}.
If the balance is positive, the amount will be included in the next interim or final payment to the consortium. 
If the balance is negative, it will be recovered in accordance with the following procedure:
The granting authority will send a pre-information letter to the beneficiary concerned:
• formally notifying the intention to recover, the amount due, the amount to be recovered and the reasons why and
• requesting observations within 30 days of receiving notification.
If no observations are submitted (or the granting authority decides to pursue recovery despite the observations it has received), it will confirm the amount to be recovered and ask this amount to be paid to the coordinator (confirmation letter).
The amounts will later on also be taken into account for the next interim or final payment.
22.3.3 Interim payments
Interim payments reimburse the eligible costs and contributions claimed for the implementation of the action during the reporting periods (if any).
Interim payments (if any) will be made in accordance with the schedule and modalities set out the Data Sheet (see Point 4.2).
Payment is subject to the approval of the periodic report. Its approval does not imply recognition of compliance, authenticity, completeness or correctness of its content.
The interim payment will be calculated by the granting authority in the following steps:
Step 1 — Calculation of the total accepted EU contribution
Step 2 — Limit to the interim payment ceiling
Step 1 — Calculation of the total accepted EU contribution
The granting authority will calculate the ‘accepted EU contribution’ for the action for the reporting period, by first calculating the ‘maximum EU contribution to costs’ (applying the funding rate to the accepted costs of each beneficiary), taking into account requests for a lower contribution to costs and CFS threshold cappings (if any; see Article 24.5) and adding the contributions (accepted unit, flat-rate or lump sum contributions and financing not linked to costs, if any).
After that, the granting authority will take into account grant reductions from beneficiary termination (if any). The resulting amount is the ‘total accepted EU contribution’.
Step 2 — Limit to the interim payment ceiling
The resulting amount is then capped to ensure that the total amount of prefinancing and interim payments (if any) does not exceed the interim payment ceiling set out in the Data Sheet (see Point 4.2).
Interim payments (or parts of them) may be offset (without the beneficiaries’ consent) against amounts owed by a beneficiary to the granting authority — up to the amount due to that beneficiary.
Offsetting may also be done against amounts owed to other Commission services or executive agencies.
Payments will not be made if the payment deadline or payments are suspended (see Articles 29 and 30).
22.3.4 Final payment — Final grant amount — Revenues and Profit — Recovery
The final payment (payment of the balance) reimburses the remaining part of the eligible costs and contributions claimed for the implementation of the action (if any).
The final payment will be made in accordance with the schedule and modalities set out in the Data Sheet (see Point 4.2).
Payment is subject to the approval of the final periodic report. Its approval does not imply recognition of compliance, authenticity, completeness or correctness of its content.
The final grant amount for the action will be calculated in the following steps:
Step 1 — Calculation of the total accepted EU contribution
Step 2 — Limit to the maximum grant amount
Step 3 — Reduction due to the no-profit rule
Step 1 — Calculation of the total accepted EU contribution
The granting authority will first calculate the ‘accepted EU contribution’ for the action for all reporting periods, by calculating the ‘maximum EU contribution to costs’ (applying the funding rate to the total accepted costs of each beneficiary), taking into account requests for a lower contribution to costs, CFS threshold cappings (if any; see Article 24.5) and adding the contributions (accepted unit, flat-rate or lump sum contributions and financing not linked to costs, if any).
After that, the granting authority will take into account grant reductions (if any). The resulting amount is the ‘total accepted EU contribution’.
Step 2 — Limit to the maximum grant amount
If the resulting amount is higher than the maximum grant amount set out in Article 5.2, it will be limited to the latter.
Step 3 — Reduction due to the no-profit rule
If the no-profit rule is provided for in the Data Sheet (see Point 4.2), the grant must not produce a profit (i.e. surplus of the amount obtained following Step 2 plus the action’s revenues, over the eligible costs and contributions approved by the granting authority).
‘Revenue’ is all income generated by the action, during its duration (see Article 4), for beneficiaries that are profit legal entities.
If there is a profit, it will be deducted in proportion to the final rate of reimbursement of the eligible costs approved by the granting authority (as compared to the amount calculated following Steps 1 and 2 minus the contributions).
The balance (final payment) is then calculated by deducting the total amount of prefinancing and interim payments already made (if any), from the final grant amount:
{final grant amount
minus
{prefinancing and interim payments made (if any)}}.
If the balance is positive, it will be paid to the coordinator.
The final payment (or part of it) may be offset (without the beneficiaries’ consent) against amounts owed by a beneficiary to the granting authority — up to the amount due to that beneficiary.
Offsetting may also be done against amounts owed to other Commission services or executive agencies.
Payments will not be made if the payment deadline or payments are suspended (see Articles 29 and 30).
If the balance is negative, it will be recovered in accordance with the following procedure:
The granting authority will send a pre-information letter to the coordinator:
• formally notifying the intention to recover, the final grant amount, the amount to be recovered and the reasons why
• requesting observations within 30 days of receiving notification.
If no observations are submitted (or the granting authority decides to pursue recovery despite the observations it has received), it will confirm the amount to be recovered (confirmation letter), together with a debit note with the terms and date for payment.
If payment is not made by the date specified in the debit note, the granting authority will enforce recovery in accordance with Article 22.4.
22.3.5 Audit implementation after final payment — Revised final grant amount — Recovery
If — after the final payment (in particular, after checks, reviews, audits or investigations; see Article 25) — the granting authority rejects costs or contributions (see Article 27) or reduces the grant (see Article 28), it will calculate the revised final grant amount for the beneficiary concerned.
The beneficiary revised final grant amount will be calculated in the following step:
Step 1 — Calculation of the revised total accepted EU contribution
Step 1 — Calculation of the revised total accepted EU contribution
The granting authority will first calculate the ‘revised accepted EU contribution’ for the beneficiary, by calculating the ‘revised accepted costs’ and ‘revised accepted contributions’.
After that, it will take into account grant reductions (if any). The resulting ‘revised total accepted EU contribution’ is the beneficiary revised final grant amount.
If the revised final grant amount is lower than the beneficiary’s final grant amount (i.e. its share in the final grant amount for the action), it will be recovered in accordance with the following procedure:
The beneficiary final grant amount (i.e. share in the final grant amount for the action) is calculated as follows:
{{{total accepted EU contribution for the beneficiary
divided by
total accepted EU contribution for the action}
multiplied by
final grant amount for the action}.
The granting authority will send a pre-information letter to the beneficiary concerned:
• formally notifying the intention to recover, the amount to be recovered and the reasons why and
• requesting observations within 30 days of receiving notification.
If no observations are submitted (or the granting authority decides to pursue recovery despite the observations it has received), it will confirm the amount to be recovered (confirmation letter), together with a debit note with the terms and the date for payment.
Recoveries against affiliated entities (if any) will be handled through their beneficiaries.
If payment is not made by the date specified in the debit note, the granting authority will enforce recovery in accordance with Article 22.4.
22.4 Enforced recovery
If payment is not made by the date specified in the debit note, the amount due will be recovered:
(a) by offsetting the amount — without the coordinator or beneficiary’s consent — against any amounts owed to the coordinator or beneficiary by the granting authority.
In exceptional circumstances, to safeguard the EU financial interests, the amount may be offset before the payment date specified in the debit note.
For grants where the granting authority is the European Commission or an EU executive agency, debts may also be offset against amounts owed by other Commission services or executive agencies.
(b) by drawing on the financial guarantee(s) (if any)
(c) by holding other beneficiaries jointly and severally liable (if any; see Data Sheet, Point 4.4)
(d) by holding affiliated entities jointly and severally liable (if any, see Data Sheet, Point 4.4) or
(e) by taking legal action (see Article 43) or, provided that granting authority is the European Commission or an EU executive agency, by adopting an enforceable decision under Article 299 of the Treaty on the Functioning of the EU (TFEU) and Article 100(2) of EU Financial Regulation 2024/2509.
The amount to be recovered will be increased by late-payment interest at the rate set out in Article 22.5, from the day following the payment date in the debit note, up to and including the date the full payment is received.
Partial payments will be first credited against expenses, charges and late-payment interest and then against the principal.
Bank charges incurred in the recovery process will be borne by the beneficiary, unless Directive 2015/236637 applies.
22.5 Consequences of non-compliance
22.5.1 If the granting authority does not pay within the payment deadlines (see above), the beneficiaries are entitled to late-payment interest at the reference rate applied by the European Central Bank (ECB) for its main refinancing operations in euros, plus the percentage specified in the Data Sheet (Point 4.2). The ECB reference rate to be used is the rate in force on the first day of the month in which the payment deadline expires, as published in the C series of the Official Journal of the European Union.
If the late-payment interest is lower than or equal to EUR 200, it will be paid to the coordinator only on request submitted within two months of receiving the late payment.
Late-payment interest is not due if all beneficiaries are EU Member States (including regional and local government authorities or other public bodies acting on behalf of a Member State for the purpose of this Agreement).
If payments or the payment deadline are suspended (see Articles 29 and 30), payment will not be considered as late.
Late-payment interest covers the period running from the day following the due date for payment (see above), up to and including the date of payment.
Late-payment interest is not considered for the purposes of calculating the final grant amount.
22.5.2 If the coordinator breaches any of its obligations under this Article, the grant may be reduced (see Article 28) and the grant or the coordinator may be terminated (see Article 32).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 23 — GUARANTEES
23.1 Prefinancing guarantee
If required by the granting authority (see Data Sheet, Point 4.2), the beneficiaries must provide (one or more) prefinancing guarantee(s) in accordance with the timing and the amounts set out in the Data Sheet.
The coordinator must submit them to the granting authority in due time before the prefinancing they are linked to.
The guarantees must be drawn up using the template published on the Portal and fulfil the following conditions:
(a) be provided by a bank or approved financial institution established in the EU or — if requested by the coordinator and accepted by the granting authority — by a third party or a bank or financial institution established outside the EU offering equivalent security
(b) the guarantor stands as first-call guarantor and does not require the granting authority to first have recourse against the principal debtor (i.e. the beneficiary concerned) and
(c) remain explicitly in force until the final payment and, if the final payment takes the form of a recovery, until five months after the debit note is notified to a beneficiary.
They will be released within the following month.
23.2 Consequences of non-compliance
If the beneficiaries breach their obligation to provide the prefinancing guarantee, the prefinancing will not be paid.
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 24 — CERTIFICATES
24.1 Operational verification report (OVR)
Not applicable

24.2 Certificate on the financial statements (CFS)
If required by the granting authority (see Data Sheet, Point 4.3), the beneficiaries must provide certificates on their financial statements (CFS), in accordance with the schedule, threshold and conditions set out in the Data Sheet.
The coordinator must submit them as part of the periodic report (see Article 21).
The certificates must be drawn up using the template published on the Portal, cover the costs declared on the basis of actual costs and costs according to usual cost accounting practices (if any), and fulfil the following conditions:
(a) be provided by a qualified approved external auditor which is independent and complies with Directive 2006/43/EC38 (or for public bodies: by a competent independent public officer)
(b) the verification must be carried out according to the highest professional standards to ensure that the financial statements comply with the provisions under the Agreement and that the costs declared are eligible.
The certificates will not affect the granting authority's right to carry out its own checks, reviews or audits, nor preclude the European Court of Auditors (ECA), the European Public Prosecutor’s Office (EPPO) or the European Anti-Fraud Office (OLAF) from using their prerogatives for audits and investigations under the Agreement (see Article 25).
If the costs (or a part of them) were already audited by the granting authority, these costs do not need to be covered by the certificate and will not be counted for calculating the threshold (if any).
24.3 Certificate on the compliance of usual cost accounting practices (CoMUC)
Not applicable
24.4 Systems and process audit (SPA)
Not applicable
24.5 Consequences of non-compliance
If a beneficiary does not submit a certificate on the financial statements (CFS) or the certificate is rejected, the accepted EU contribution to costs will be capped to reflect the CFS threshold.
If a beneficiary breaches any of its other obligations under this Article, the granting authority may apply the measures described in Chapter 5.
ARTICLE 25 — CHECKS, REVIEWS, AUDITS AND INVESTIGATIONS — EXTENSION OF FINDINGS
25.1 Granting authority checks, reviews and audits
25.1.1 Internal checks
The granting authority may — during the action or afterwards — check the proper implementation of the action and compliance with the obligations under the Agreement, including assessing costs and contributions, deliverables and reports.
25.1.2 Project reviews
The granting authority may carry out reviews on the proper implementation of the action and compliance with the obligations under the Agreement (general project reviews or specific issues reviews).
Such project reviews may be started during the implementation of the action and until the time-limit set out in the Data Sheet (see Point 6). They will be formally notified to the coordinator or beneficiary concerned and will be considered to start on the date of the notification.
If needed, the granting authority may be assisted by independent, outside experts. If it uses outside experts, the coordinator or beneficiary concerned will be informed and have the right to object on grounds of commercial confidentiality or conflict of interest.
The coordinator or beneficiary concerned must cooperate diligently and provide — within the deadline requested — any information and data in addition to deliverables and reports already submitted (including information on the use of resources). The granting authority may request beneficiaries to provide such information to it directly. Sensitive information and documents will be treated in accordance with Article 13.
The coordinator or beneficiary concerned may be requested to participate in meetings, including with the outside experts.
For on-the-spot visits, the beneficiary concerned must allow access to sites and premises (including to the outside experts) and must ensure that information requested is readily available.
Information provided must be accurate, precise and complete and in the format requested, including electronic format.
On the basis of the review findings, a project review report will be drawn up.
The granting authority will formally notify the project review report to the coordinator or beneficiary concerned, which has 30 days from receiving notification to make observations.
Project reviews (including project review reports) will be in the language of the Agreement, unless otherwise agreed with the granting authority (see Data Sheet, Point 4.2).
25.1.3 Audits
The granting authority may carry out audits on the proper implementation of the action and compliance with the obligations under the Agreement.
Such audits may be started during the implementation of the action and until the time-limit set out in the Data Sheet (see Point 6). They will be formally notified to the beneficiary concerned and will be considered to start on the date of the notification.
The granting authority may use its own audit service, delegate audits to a centralised service or use external audit firms. If it uses an external firm, the beneficiary concerned will be informed and have the right to object on grounds of commercial confidentiality or conflict of interest.
The beneficiary concerned must cooperate diligently and provide — within the deadline requested — any information (including complete accounts, individual salary statements or other personal data) to verify compliance with the Agreement. Sensitive information and documents will be treated in accordance with Article 13.
For on-the-spot visits, the beneficiary concerned must allow access to sites and premises (including for the external audit firm) and must ensure that information requested is readily available.
Information provided must be accurate, precise and complete and in the format requested, including electronic format.
On the basis of the audit findings, a draft audit report will be drawn up.
The auditors will formally notify the draft audit report to the beneficiary concerned, which has 30 days from receiving notification to make observations (contradictory audit procedure).
The final audit report will take into account observations by the beneficiary concerned and will be formally notified to them.
Audits (including audit reports) will be in the language of the Agreement, unless otherwise agreed with the granting authority (see Data Sheet, Point 4.2).
25.2 European Commission checks, reviews and audits in grants of other granting authorities
Where the granting authority is not the European Commission, the latter has the same rights of checks, reviews and audits as the granting authority.
25.3 Access to records for assessing simplified forms of funding
The beneficiaries must give the European Commission access to their statutory records for the periodic assessment of simplified forms of funding which are used in EU programmes.
25.4 OLAF, EPPO and ECA audits and investigations
The following bodies may also carry out checks, reviews, audits and investigations — during the action or afterwards:
• the European Anti-Fraud Office (OLAF) under Regulations No 883/201339 and No 2185/9640
• the European Public Prosecutor’s Office (EPPO) under Regulation 2017/1939
• the European Court of Auditors (ECA) under Article 287 of the Treaty on the Functioning of the EU (TFEU) and Article 263 of EU Financial Regulation 2024/2509.
If requested by these bodies, the beneficiary concerned must provide full, accurate and complete information in the format requested (including complete accounts, individual salary statements or other personal data, including in electronic format) and allow access to sites and premises for on-the-spot visits or inspections — as provided for under these Regulations.
To this end, the beneficiary concerned must keep all relevant information relating to the action, at least until the time-limit set out in the Data Sheet (Point 6) and, in any case, until any ongoing checks, reviews, audits, investigations, litigation or other pursuits of claims have been concluded.
25.5 Consequences of checks, reviews, audits and investigations — Extension of findings
25.5.1 Consequences of checks, reviews, audits and investigations in this grant
Findings in checks, reviews, audits or investigations carried out in the context of this grant may lead to rejections (see Article 27), grant reduction (see Article 28) or other measures described in Chapter 5.
Rejections or grant reductions after the final payment will lead to a revised final grant amount (see Article 22).
Findings in checks, reviews, audits or investigations during the action implementation may lead to a request for amendment (see Article 39), to change the description of the action set out in Annex 1.
Checks, reviews, audits or investigations that find systemic or recurrent errors, irregularities, fraud or breach of obligations in any EU grant may also lead to consequences in other EU grants awarded under similar conditions (‘extension to other grants’).
Moreover, findings arising from an OLAF or EPPO investigation may lead to criminal prosecution under national law.
25.5.2 Extension from other grants
Findings of checks, reviews, audits or investigations in other grants may be extended to this grant, if:
(a) the beneficiary concerned is found, in other EU grants awarded under similar conditions, to have committed systemic or recurrent errors, irregularities, fraud or breach of obligations that have a material impact on this grant and
(b) those findings are formally notified to the beneficiary concerned — together with the list of grants affected by the findings — within the time-limit for audits set out in the Data Sheet (see Point 6).
The granting authority will formally notify the beneficiary concerned of the intention to extend the findings and the list of grants affected.
If the extension concerns rejections of costs or contributions: the notification will include:
(a) an invitation to submit observations on the list of grants affected by the findings
(b) the request to submit revised financial statements for all grants affected
(c) the correction rate for extrapolation, established on the basis of the systemic or recurrent errors, to calculate the amounts to be rejected, if the beneficiary concerned:
(i) considers that the submission of revised financial statements is not possible or practicable or
(ii) does not submit revised financial statements.
If the extension concerns grant reductions: the notification will include:
(a) an invitation to submit observations on the list of grants affected by the findings and
(b) the correction rate for extrapolation, established on the basis of the systemic or recurrent errors and the principle of proportionality.
The beneficiary concerned has 60 days from receiving notification to submit observations, revised financial statements or to propose a duly substantiated alternative correction method/rate.
On the basis of this, the granting authority will analyse the impact and decide on the implementation (i.e. start rejection or grant reduction procedures, either on the basis of the revised financial statements or the announced/alternative method/rate or a mix of those; see Articles 27 and 28).
25.6 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, costs or contributions insufficiently substantiated will be ineligible (see Article 6) and will be rejected (see Article 27), and the grant may be reduced (see Article 28).
Such breaches may also lead to other measures described in Chapter 5.
ARTICLE 26 — IMPACT EVALUATIONS
26.1 Impact evaluation
The granting authority may carry out impact evaluations of the action, measured against the objectives and indicators of the EU programme funding the grant.
Such evaluations may be started during implementation of the action and until the time-limit set out in the Data Sheet (see Point 6). They will be formally notified to the coordinator or beneficiaries and will be considered to start on the date of the notification.
If needed, the granting authority may be assisted by independent outside experts.
The coordinator or beneficiaries must provide any information relevant to evaluate the impact of the action, including information in electronic format.
26.2 Consequences of non-compliance
If a beneficiary breaches any of its obligations under this Article, the granting authority may apply the measures described in Chapter 5.
CHAPTER 5 CONSEQUENCES OF NON-COMPLIANCE
SECTION 1 REJECTIONS AND GRANT REDUCTION
ARTICLE 27 — REJECTION OF COSTS AND CONTRIBUTIONS
27.1 Conditions
The granting authority will — at beneficiary termination, interim payment, final payment or afterwards — reject any costs or contributions which are ineligible (see Article 6), in particular following checks, reviews, audits or investigations (see Article 25).
The rejection may also be based on the extension of findings from other grants to this grant (see Article 25).
Ineligible costs or contributions will be rejected.
27.2 Procedure
If the rejection does not lead to a recovery, the granting authority will formally notify the coordinator or beneficiary concerned of the rejection, the amounts and the reasons why. The coordinator or beneficiary concerned may — within 30 days of receiving notification — submit observations if it disagrees with the rejection (payment review procedure).
If the rejection leads to a recovery, the granting authority will follow the contradictory procedure with pre-information letter set out in Article 22.
27.3 Effects
If the granting authority rejects costs or contributions, it will deduct them from the costs or contributions declared and then calculate the amount due (and, if needed, make a recovery; see Article 22).
ARTICLE 28 — GRANT REDUCTION
28.1 Conditions
The granting authority may — at beneficiary termination, final payment or afterwards — reduce the grant for a beneficiary, if:
(a) the beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award (including improper implementation of the action, non-compliance with the call conditions, submission of false information, failure to provide required information, breach of ethics or security rules (if applicable), failing to cooperate with checks, reviews, audits and investigations, etc.), or
(b) the beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed — in other EU grants awarded to it under similar conditions — systemic or recurrent errors, irregularities, fraud or serious breach of obligations that have a material impact on this grant (extension of findings; see Article 25.5).
The amount of the reduction will be calculated for each beneficiary concerned and proportionate to the seriousness and the duration of the errors, irregularities or fraud or breach of obligations, by applying an individual reduction rate to their accepted EU contribution.
28.2 Procedure
If the grant reduction does not lead to a recovery, the granting authority will formally notify the coordinator or beneficiary concerned of the reduction, the amount to be reduced and the reasons why. The coordinator or beneficiary concerned may — within 30 days of receiving notification — submit observations  if it disagrees with the reduction (payment review procedure).
If the grant reduction leads to a recovery, the granting authority will follow the contradictory procedure with pre-information letter set out in Article 22.
28.3 Effects
If the granting authority reduces the grant, it will deduct the reduction and then calculate the amount due (and, if needed, make a recovery; see Article 22).
SECTION 2 SUSPENSION AND TERMINATION
ARTICLE 29 — PAYMENT DEADLINE SUSPENSION
29.1 Conditions
The granting authority may — at any moment — suspend the payment deadline if a payment cannot be processed because:
(a) the required report (see Article 21) has not been submitted or is not complete or additional information is needed
(b) there are doubts about the amount to be paid (e.g. ongoing extension procedure, queries about eligibility, need for a grant reduction, etc.) and additional checks, reviews, audits or investigations are necessary, or
(c) there are other issues affecting the EU financial interests.
29.2 Procedure
The granting authority will formally notify the coordinator of the suspension and the reasons why.
The suspension will take effect the day the notification is sent.
If the conditions for suspending the payment deadline are no longer met, the suspension will be lifted — and the remaining time to pay (see Data Sheet, Point 4.2) will resume.
If the suspension exceeds two months, the coordinator may request the granting authority to confirm if the suspension will continue.
If the payment deadline has been suspended due to the non-compliance of the report and the revised report is not submitted (or was submitted but is also rejected), the granting authority may also terminate the grant or the participation of the coordinator (see Article 32).
ARTICLE 30 — PAYMENT SUSPENSION
30.1 Conditions
The granting authority may — at any moment — suspend payments, in whole or in part for one or more beneficiaries, if:
(a) a beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed or is suspected of having committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award (including improper implementation of the action, non-compliance with the call conditions, submission of false information, failure to provide required information, breach of ethics or security rules (if applicable), failing to cooperate with checks, reviews, audits and investigations, etc.), or
(b) a beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed — in other EU grants awarded to it under similar conditions — systemic or recurrent errors, irregularities, fraud or serious breach of obligations that have a material impact on this grant (extension of findings; see Article 25.5).
If payments are suspended for one or more beneficiaries, the granting authority will make partial payment(s) for the part(s) not suspended. If suspension concerns the final payment, the payment (or recovery) of the remaining amount after suspension is lifted will be considered to be the payment that closes the action.
30.2 Procedure
Before suspending payments, the granting authority will send a pre-information letter to the beneficiary concerned:
• formally notifying the intention to suspend payments and the reasons why and
• requesting observations within 30 days of receiving notification.
If the granting authority does not receive observations or decides to pursue the procedure despite the observations it has received, it will confirm the suspension (confirmation letter). Otherwise, it will formally notify that the procedure is discontinued.
At the end of the suspension procedure, the granting authority will also inform the coordinator.
The suspension will take effect the day after the confirmation notification is sent.
If the conditions for resuming payments are met, the suspension will be lifted. The granting authority will formally notify the beneficiary concerned (and the coordinator) and set the suspension end date.
During the suspension, no prefinancing will be paid to the beneficiaries concerned. For interim payments, the periodic reports for all reporting periods except the last one (see Article 21) must not contain any financial statements from the beneficiary concerned (or its affiliated entities). The coordinator must include them in the next periodic report after the suspension is lifted or — if suspension is not lifted before the end of the action — in the last periodic report.
ARTICLE 31 — GRANT AGREEMENT SUSPENSION
31.1 Consortium-requested GA suspension
31.1.1 Conditions and procedure
The beneficiaries may request the suspension of the grant or any part of it, if exceptional circumstances — in particular force majeure (see Article 35) — make implementation impossible or excessively difficult.
The coordinator must submit a request for amendment (see Article 39), with:
• the reasons why
• the date the suspension takes effect; this date may be before the date of the submission of the amendment request and
• the expected date of resumption.
The suspension will take effect on the day specified in the amendment.
Once circumstances allow for implementation to resume, the coordinator must immediately request another amendment of the Agreement to set the suspension end date, the resumption date (one day after suspension end date), extend the duration and make other changes necessary to adapt the action to the new situation (see Article 39) — unless the grant has been terminated (see Article 32). The suspension will be lifted with effect from the suspension end date set out in the amendment. This date may be before the date of the submission of the amendment request.
During the suspension, no prefinancing will be paid. Costs incurred or contributions for activities implemented during grant suspension are not eligible (see Article 6.3).
31.2 EU-initiated GA suspension
31.2.1 Conditions
The granting authority may suspend the grant or any part of it, if:
(a) a beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed or is suspected of having committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award (including improper implementation of the action, non-compliance with the call conditions, submission of false information, failure to provide required information, breach of ethics or security rules (if applicable), failing to cooperate with checks, reviews, audits and investigations, etc.), or
(b) a beneficiary (or a person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed — in other EU grants awarded to it under similar conditions — systemic or recurrent errors, irregularities, fraud or serious breach of obligations that have a material impact on this grant (extension of findings; see Article 25.5)
(c) other:
(i) linked action issues: not applicable
(ii) additional GA suspension grounds: not applicable.
31.2.2 Procedure
Before suspending the grant, the granting authority will send a pre-information letter to the coordinator:
• formally notifying the intention to suspend the grant and the reasons why and
• requesting observations within 30 days of receiving notification.
If the granting authority does not receive observations or decides to pursue the procedure despite the observations it has received, it will confirm the suspension (confirmation letter). Otherwise, it will formally notify that the procedure is discontinued.
The suspension will take effect the day after the confirmation notification is sent (or on a later date specified in the notification).
Once the conditions for resuming implementation of the action are met, the granting authority will formally notify the coordinator a lifting of suspension letter, in which it will set the suspension end date and invite the coordinator to request an amendment of the Agreement to set the resumption date (one day after suspension end date), extend the duration and make other changes necessary to adapt the action to the new situation (see Article 39) — unless the grant has been terminated (see Article 32). The suspension will be lifted with effect from the suspension end date set out in the lifting of suspension letter. This date may be before the date on which the letter is sent.
During the suspension, no prefinancing will be paid. Costs incurred or contributions for activities implemented during suspension are not eligible (see Article 6.3).
The beneficiaries may not claim damages due to suspension by the granting authority (see Article 33).
Grant suspension does not affect the granting authority’s right to terminate the grant or a beneficiary (see Article 32) or reduce the grant (see Article 28).
ARTICLE 32 — GRANT AGREEMENT OR BENEFICIARY TERMINATION
32.1 Consortium-requested GA termination
32.1.1 Conditions and procedure
The beneficiaries may request the termination of the grant.
The coordinator must submit a request for amendment (see Article 39), with:
• the reasons why
• the date the consortium ends work on the action (‘end of work date’) and
• the date the termination takes effect (‘termination date’); this date must be after the date of the submission of the amendment request.
The termination will take effect on the termination date specified in the amendment.
If no reasons are given or if the granting authority considers the reasons do not justify termination, it may consider the grant terminated improperly.
32.1.2 Effects
The coordinator must — within 60 days from when termination takes effect — submit a periodic report (for the open reporting period until termination).
The granting authority will calculate the final grant amount and final payment on the basis of the report submitted and taking into account the costs incurred and contributions for activities implemented before the end of work date (see Article 22). Costs relating to contracts due for execution only after the end of work are not eligible.
If the granting authority does not receive the report within the deadline, only costs and contributions which are included in an approved periodic report will be taken into account (no costs/contributions if no periodic report was ever approved).
Improper termination may lead to a grant reduction (see Article 28).
After termination, the beneficiaries’ obligations (in particular Articles 13 (confidentiality and security), 16 (IPR), 17 (communication, dissemination and visibility), 21 (reporting), 25 (checks, reviews, audits and investigations), 26 (impact evaluation), 27 (rejections), 28 (grant reduction) and 42 (assignment of claims)) continue to apply.
32.2 Consortium-requested beneficiary termination
32.2.1 Conditions and procedure
The coordinator may request the termination of the participation of one or more beneficiaries, on request of the beneficiary concerned or on behalf of the other beneficiaries.
The coordinator must submit a request for amendment (see Article 39), with:
• the reasons why
• the opinion of the beneficiary concerned (or proof that this opinion has been requested in writing)
• the date the beneficiary ends work on the action (‘end of work date’)
• the date the termination takes effect (‘termination date’); this date must be after the date of the submission of the amendment request.
If the termination concerns the coordinator and is done without its agreement, the amendment request must be submitted by another beneficiary (acting on behalf of the consortium).
The termination will take effect on the termination date specified in the amendment.
If no information is given or if the granting authority considers that the reasons do not justify termination, it may consider the beneficiary to have been terminated improperly.
32.2.2 Effects
The coordinator must — within 60 days from when termination takes effect — submit:
(i) a report on the distribution of payments to the beneficiary concerned
(ii) a termination report from the beneficiary concerned, for the open reporting period until termination, containing an overview of the progress of the work, the financial statement, the explanation on the use of resources, and, if applicable, the certificate on the financial statement (CFS; see Articles 21 and 24.2 and Data Sheet, Point 4.3)
(iii) a second request for amendment (see Article 39) with other amendments needed (e.g. reallocation of the tasks and the estimated budget of the terminated beneficiary; addition of a new beneficiary to replace the terminated beneficiary; change of coordinator, etc.).
The granting authority will calculate the amount due to the beneficiary on the basis of the report submitted and taking into account the costs incurred and contributions for activities implemented before the end of work date (see Article 22). Costs relating to contracts due for execution only after the end of work are not eligible.
The information in the termination report must also be included in the periodic report for the next reporting period (see Article 21).
If the granting authority does not receive the termination report within the deadline, only costs and contributions which are included in an approved periodic report will be taken into account (no costs/contributions if no periodic report was ever approved).
If the granting authority does not receive the report on the distribution of payments within the deadline, it will consider that:
• the coordinator did not distribute any payment to the beneficiary concerned and that
• the beneficiary concerned must not repay any amount to the coordinator.
If the second request for amendment is accepted by the granting authority, the Agreement is amended to introduce the necessary changes (see Article 39).
If the second request for amendment is rejected by the granting authority (because it calls into question the decision awarding the grant or breaches the principle of equal treatment of applicants), the grant may be terminated (see Article 32).
Improper termination may lead to a reduction of the grant (see Article 31) or grant termination (see Article 32).
After termination, the concerned beneficiary’s obligations (in particular Articles 13 (confidentiality and security), 16 (IPR), 17 (communication, dissemination and visibility), 21 (reporting), 25 (checks, reviews, audits and investigations), 26 (impact evaluation), 27 (rejections), 28 (grant reduction) and 42 (assignment of claims)) continue to apply.
32.3 EU-initiated GA or beneficiary termination
32.3.1 Conditions
The granting authority may terminate the grant or the participation of one or more beneficiaries, if:
(a) one or more beneficiaries do not accede to the Agreement (see Article 40)
(b) a change to the action or the legal, financial, technical, organisational or ownership situation of a beneficiary is likely to substantially affect the implementation of the action or calls into question the decision to award the grant (including changes linked to one of the exclusion grounds listed in the declaration of honour)
(c) following termination of one or more beneficiaries, the necessary changes to the Agreement (and their impact on the action) would call into question the decision awarding the grant or breach the principle of equal treatment of applicants
(d) implementation of the action has become impossible or the changes necessary for its continuation would call into question the decision awarding the grant or breach the principle of equal treatment of applicants
(e) a beneficiary (or person with unlimited liability for its debts) is subject to bankruptcy proceedings or similar (including insolvency, winding-up, administration by a liquidator or court, arrangement with creditors, suspension of business activities, etc.)
(f) a beneficiary (or person with unlimited liability for its debts) is in breach of social security or tax obligations
(g) a beneficiary (or person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has been found guilty of grave professional misconduct
(h) a beneficiary (or person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed fraud, corruption, or is involved in a criminal organisation, money laundering, terrorism-related crimes (including terrorism financing), child labour or human trafficking
(i) a beneficiary (or person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) was created under a different jurisdiction with the intent to circumvent fiscal, social or other legal obligations in the country of origin (or created another entity with this purpose)
(j) a beneficiary (or person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed:
(i) substantial errors, irregularities or fraud or
(ii) serious breach of obligations under this Agreement or during its award (including improper implementation of the action, non-compliance with the call conditions, submission of false information, failure to provide required information, breach of ethics or security rules (if applicable), failing to cooperate with checks, reviews, audits and investigations, etc.)
(k) a beneficiary (or person having powers of representation, decision-making or control, or person essential for the award/implementation of the grant) has committed — in other EU grants awarded to it under similar conditions — systemic or recurrent errors, irregularities, fraud or serious breach of obligations that have a material impact on this grant (extension of findings; see Article 25.5)
(l) despite a specific request by the granting authority, a beneficiary does not request — through the coordinator — an amendment to the Agreement to end the participation of one of its affiliated entities or associated partners that is in one of the situations under points (d), (f), (e), (g), (h), (i) or (j) and to reallocate its tasks, or
(m) other:
(i) linked action issues: not applicable
(ii) additional GA termination grounds: not applicable
32.3.2 Procedure
Before terminating the grant or participation of one or more beneficiaries, the granting authority will send a pre-information letter to the coordinator or beneficiary concerned:
• formally notifying the intention to terminate and the reasons why and
• requesting observations within 30 days of receiving notification.
If the granting authority does not receive observations or decides to pursue the procedure despite the observations it has received, it will confirm the termination and the date it will take effect (confirmation letter). Otherwise, it will formally notify that the procedure is discontinued.
For beneficiary terminations, the granting authority will — at the end of the procedure — also inform the coordinator.
The termination will take effect the day after the confirmation notification is sent (or on a later date specified in the notification; ‘termination date’).
32.3.3 Effects
(a) for GA termination:
The coordinator must — within 60 days from when termination takes effect — submit a periodic report (for the last open reporting period until termination).
The granting authority will calculate the final grant amount and final payment on the basis of the report submitted and taking into account the costs incurred and contributions for activities implemented before termination takes effect (see Article 22). Costs relating to contracts due for execution only after termination are not eligible.
If the grant is terminated for breach of the obligation to submit reports, the coordinator may not submit any report after termination.
If the granting authority does not receive the report within the deadline, only costs and contributions which are included in an approved periodic report will be taken into account (no costs/contributions if no periodic report was ever approved).
Termination does not affect the granting authority’s right to reduce the grant (see Article 28) or to impose administrative sanctions (see Article 34).
The beneficiaries may not claim damages due to termination by the granting authority (see Article 33).
After termination, the beneficiaries’ obligations (in particular Articles 13 (confidentiality and security), 16 (IPR), 17 (communication, dissemination and visibility), 21 (reporting), 25 (checks, reviews, audits and investigations), 26 (impact evaluation), 27 (rejections), 28 (grant reduction) and 42 (assignment of claims)) continue to apply.
(b) for beneficiary termination:
The coordinator must — within 60 days from when termination takes effect — submit:
(i) a report on the distribution of payments to the beneficiary concerned
(ii) a termination report from the beneficiary concerned, for the open reporting period until termination, containing an overview of the progress of the work, the financial statement, the explanation on the use of resources, and, if applicable, the certificate on the financial statement (CFS; see Articles 21 and 24.2 and Data Sheet, Point 4.3)
(iii) a request for amendment (see Article 39) with any amendments needed (e.g. reallocation of the tasks and the estimated budget of the terminated beneficiary; addition of a new beneficiary to replace the terminated beneficiary; change of coordinator, etc.).
The granting authority will calculate the amount due to the beneficiary on the basis of the report submitted and taking into account the costs incurred and contributions for activities implemented before termination takes effect (see Article 22). Costs relating to contracts due for execution only after termination are not eligible.
The information in the termination report must also be included in the periodic report for the next reporting period (see Article 21).
If the granting authority does not receive the termination report within the deadline, only costs and contributions included in an approved periodic report will be taken into account (no costs/contributions if no periodic report was ever approved).
If the granting authority does not receive the report on the distribution of payments within the deadline, it will consider that:
• the coordinator did not distribute any payment to the beneficiary concerned and that
• the beneficiary concerned must not repay any amount to the coordinator.
If the request for amendment is accepted by the granting authority, the Agreement is amended to introduce the necessary changes (see Article 39).
If the request for amendment is rejected by the granting authority (because it calls into question the decision awarding the grant or breaches the principle of equal treatment of applicants), the grant may be terminated (see Article 32).
After termination, the concerned beneficiary’s obligations (in particular Articles 13 (confidentiality and security), 16 (IPR), 17 (communication, dissemination and visibility), 21 (reporting), 25 (checks, reviews, audits and investigations), 26 (impact evaluation), 27 (rejections), 28 (grant reduction) and 42 (assignment of claims)) continue to apply.
SECTION 3 OTHER CONSEQUENCES: DAMAGES AND ADMINISTRATIVE SANCTIONS
ARTICLE 33 — DAMAGES
33.1 Liability of the granting authority
The granting authority cannot be held liable for any damage caused to the beneficiaries or to third parties as a consequence of the implementation of the Agreement, including for gross negligence.
The granting authority cannot be held liable for any damage caused by any of the beneficiaries or other participants involved in the action, as a consequence of the implementation of the Agreement.
33.2 Liability of the beneficiaries
The beneficiaries must compensate the granting authority for any damage it sustains as a result of the implementation of the action or because the action was not implemented in full compliance with the Agreement, provided that it was caused by gross negligence or wilful act.
The liability does not extend to indirect or consequential losses or similar damage (such as loss of profit, loss of revenue or loss of contracts), provided such damage was not caused by wilful act or by a breach of confidentiality.
ARTICLE 34 — ADMINISTRATIVE SANCTIONS AND OTHER MEASURES
Nothing in this Agreement may be construed as preventing the adoption of administrative sanctions (i.e. exclusion from EU award procedures and/or financial penalties) or other public law measures, in addition or as an alternative to the contractual measures provided under this Agreement (see, for instance, Articles 137 to 148 EU Financial Regulation 2024/2509 and Articles 4 and 7 of Regulation 2988/9541).
SECTION 4 FORCE MAJEURE
ARTICLE 35 — FORCE MAJEURE
A party prevented by force majeure from fulfilling its obligations under the Agreement cannot be considered in breach of them.
‘Force majeure’ means any situation or event that:
• prevents either party from fulfilling their obligations under the Agreement,
• was unforeseeable, exceptional situation and beyond the parties’ control,
• was not due to error or negligence on their part (or on the part of other participants involved in the action), and
• proves to be inevitable in spite of exercising all due diligence.
Any situation constituting force majeure must be formally notified to the other party without delay, stating the nature, likely duration and foreseeable effects.
The parties must immediately take all the necessary steps to limit any damage due to force majeure and do their best to resume implementation of the action as soon as possible.
CHAPTER 6 FINAL PROVISIONS
ARTICLE 36 — COMMUNICATION BETWEEN THE PARTIES
For grants which are not managed through the EU Funding & Tenders Portal (see Data Sheet, Point 1), the specific rules set out in Annex 5 apply.
ARTICLE 37 — INTERPRETATION OF THE AGREEMENT
The provisions in the Data Sheet take precedence over the rest of the Terms and Conditions of the Agreement.
Annex 5 takes precedence over the Terms and Conditions; the Terms and Conditions take precedence over the Annexes other than Annex 5.
Annex 2 takes precedence over Annex 1.
ARTICLE 38 — CALCULATION OF PERIODS AND DEADLINES
In accordance with Regulation No 1182/7142, periods expressed in days, months or years are calculated from the moment the triggering event occurs.
The day during which that event occurs is not considered as falling within the period.
‘Days’ means calendar days, not working days.
ARTICLE 39 — AMENDMENTS
39.1 Conditions
The Agreement may be amended, unless the amendment entails changes to the Agreement which would call into question the decision awarding the grant or breach the principle of equal treatment of applicants.
Amendments may be requested by any of the parties.
39.2 Procedure
The party requesting an amendment must submit a request for amendment.
The coordinator submits and receives requests for amendment on behalf of the beneficiaries (see Annex 3). If a change of coordinator is requested without its agreement, the submission must be done by another beneficiary (acting on behalf of the other beneficiaries).
The request for amendment must include:
• the reasons why
• the appropriate supporting documents and
• for a change of coordinator without its agreement: the opinion of the coordinator (or proof that this opinion has been requested in writing).
The granting authority may request additional information.
An amendment enters into force on the day of the signature of the receiving party.
An amendment takes effect on the date of entry into force or other date specified in the amendment.
ARTICLE 40 — ACCESSION AND ADDITION OF NEW BENEFICIARIES
40.1 Accession of the beneficiaries mentioned in the Preamble
The beneficiaries which are not coordinator must accede to the grant by signing the accession form (see Annex 3), within 30 days after the entry into force of the Agreement (see Article 44).
They will assume the rights and obligations under the Agreement with effect from the date of its entry into force (see Article 44).
If a beneficiary does not accede to the grant within the above deadline, the coordinator must — within 30 days — request an amendment (see Article 39) to terminate the beneficiary and make any changes necessary to ensure proper implementation of the action. This does not affect the granting authority’s right to terminate the grant (see Article 32).
40.2 Addition of new beneficiaries
In justified cases, the beneficiaries may request the addition of a new beneficiary.
For this purpose, the coordinator must submit a request for amendment in accordance with Article 39. It must include an accession form (see Annex 3) signed by the new beneficiary.
New beneficiaries will assume the rights and obligations under the Agreement with effect from the date of their accession specified in the accession form (see Annex 3).
Additions are also possible in mono-beneficiary grants.
ARTICLE 41 — TRANSFER OF THE AGREEMENT
In justified cases, the beneficiary of a mono-beneficiary grant may request the transfer of the grant to a new beneficiary, provided that this would not call into question the decision awarding the grant or breach the principle of equal treatment of applicants.
The beneficiary must submit a request for amendment (see Article 39), with:
• the reasons why
• the accession form (see Annex 3) signed by the new beneficiary and
• additional supporting documents (if required by the granting authority).
The new beneficiary will assume the rights and obligations under the Agreement with effect from the date of accession specified in the accession form (see Annex 3).
ARTICLE 42 — ASSIGNMENTS OF CLAIMS FOR PAYMENT AGAINST THE GRANTING AUTHORITY
The beneficiaries may not assign any of their claims for payment against the granting authority to any third party, except if expressly approved in writing by the granting authority on the basis of a reasoned, written request by the coordinator (on behalf of the beneficiary concerned).
If the granting authority has not accepted the assignment or if the terms of it are not observed, the assignment will have no effect on it.
In no circumstances will an assignment release the beneficiaries from their obligations towards the granting authority.
ARTICLE 43 — APPLICABLE LAW AND SETTLEMENT OF DISPUTES
43.1 Applicable law
The Agreement is governed by the applicable EU law, supplemented if necessary by the law of Belgium.
Special rules may apply for beneficiaries which are international organisations (if any; see Data Sheet, Point 5).
43.2 Dispute settlement
If a dispute concerns the interpretation, application or validity of the Agreement, the parties must bring action before the EU General Court — or, on appeal, the EU Court of Justice — under Article 272 of the Treaty on the Functioning of the EU (TFEU).
For non-EU beneficiaries (if any), such disputes must be brought before the courts of Brussels, Belgium — unless an international agreement provides for the enforceability of EU court judgements.
For beneficiaries with arbitration as special dispute settlement forum (if any; see Data Sheet, Point 5), the dispute will — in the absence of an amicable settlement — be settled in accordance with the Rules for Arbitration43 published on the Portal.
If a dispute concerns administrative sanctions, offsetting or an enforceable decision under Article 299 TFEU (see Articles 22 and 34), the beneficiaries must bring action before the General Court — or, on appeal, the Court of Justice — under Article 263 TFEU.
ARTICLE 44 — ENTRY INTO FORCE
The Agreement will enter into force on the day of signature by the granting authority or the coordinator, depending on which is later.

SIGNATURES
For the coordinator For the granting authority
[function/forename/surname] [forename/surname]
[electronic signature] [electronic signature]
Done in [English] Done in [English]
on [electronic time stamp] on [electronic time stamp]
ANNEX 1

DESCRIPTION OF THE ACTION
(separate document)





ANNEX 2
ESTIMATED BUDGET
(separate document)



ANNEX 2a

ADDITIONAL INFORMATION ON UNIT COSTS AND CONTRIBUTIONS

Travel, accommodation and subsistence
See Commission Decision C(2021)35 authorising the use of unit costs for travel, accommodation and subsistence costs under an action or work programme under the 2021-2027 multiannual financial framework, as last amended - Annex 2a

SME owners and natural person beneficiaries
See Commission Decision C(2020)7115 authorising the use of unit costs for the personnel costs of the owners of small and medium-sized enterprises and beneficiaries that are natural persons not receiving a salary for the work carried out by themselves under an action or work programme, as last amended

Volunteers
See Commission Decision C(2019) 2646 final authorising the use of unit costs for declaring personnel costs for the work carried out by volunteers under an action or a work programme

ANNEX 3

ACCESSION FORM FOR BENEFICIARIES44
(separate document, if applicable)
[OPTION if selected for the grant:
ANNEX 3a

Declaration on JOINT anD SEVERAL liability of
AFFILIATED ENTITIES45 ]

(separate document, if applicable)
ANNEX 4
MODEL FOR THE FINANCIAL STATEMENTS
(separate document)


ANNEX 5

SPECIFIC RULES

INTELLECTUAL PROPERTY RIGHTS (IPR) — BACKGROUND AND RESULTS — ACCESS RIGHTS AND RIGHTS OF USE (— ARTICLE 16)
List of background
The beneficiaries must, where industrial and intellectual property rights (including rights of third parties) exist prior to the Agreement, establish a list of these pre-existing industrial and intellectual property rights, specifying the rights owners.
The coordinator must — before starting the action — submit this list to the granting authority.
Rights of use of the granting authority on results for information, communication, dissemination and publicity purposes
The granting authority also has the right to exploit non-sensitive results of the action for information, communication, dissemination and publicity purposes, using any of the following modes:
• use for its own purposes (in particular, making them available to persons working for the granting authority or any other EU service (including institutions, bodies, offices, agencies, etc.) or EU Member State institution or body; copying or reproducing them in whole or in part, in unlimited numbers; and communication through press information services)
• distribution to the public in hard copies, in electronic or digital format, on the internet including social networks, as a downloadable or non-downloadable file
• editing or redrafting (including shortening, summarising, changing, correcting, cutting, inserting elements (e.g. meta-data, legends or other graphic, visual, audio or text elements or extracting parts (e.g. audio or video files), dividing into parts or use in a compilation
• translation (including inserting subtitles/dubbing) in all official languages of EU
• storage in paper, electronic or other form
• archiving in line with applicable document-management rules
• the right to authorise third parties to act on its behalf or sub-license to third parties, including if there is licensed background, any of the rights or modes of exploitation set out in this provision
• processing, analysing, aggregating the results and producing derivative works
• disseminating the results in widely accessible databases or indexes (such as through ‘open access’ or ‘open data’ portals or similar repositories), whether free of charge or not.
The beneficiaries must ensure these rights of use for the whole duration they are protected by industrial or intellectual property rights.
If results are subject to moral rights or third party rights (including intellectual property rights or rights of natural persons on their image and voice), the beneficiaries must ensure that they comply with their obligations under this Agreement (in particular, by obtaining the necessary licences and authorisations from the rights holders concerned).]
COMMUNICATION, DISSEMINATION AND VISIBILITY (— ARTICLE 17)
Communication [and dissemination] plan
The beneficiaries must provide a detailed communication [and dissemination] plan [(‘[insert name]’)], setting out the objectives, key messaging, target audiences, communication channels, social media plan, planned budget and relevant indicators for monitoring and evaluation.
Additional communication and dissemination activities
The beneficiaries must engage in the following additional communication and dissemination activities:
• present the project (including project summary, coordinator contact details, list of participants, European flag and funding statement and special logo and project results) on the beneficiaries’ websites or social media accounts
• for actions involving publications, mention the action and the European flag and funding statement and special logo on the cover or the first pages following the editor's mention
• for actions involving public events, display signs and posters mentioning the action and the European flag and funding statement and special logo
• [option for CREA] for actions involving the distribution of audiovisual works, mention the European flag, funding statement and special logo in the opening credits of the work
• [option for CREA] for actions involving the production of audiovisual works, mention the funding statement in the opening credits and the European flag, funding statement and special logo in the end credits of the work
• [[insert additional option]
[option for CREA
Communication activities and infrastructure, equipment or major results funded by the grant must moreover display the following logo:
- for Creative Europe Media grants and Creative Europe Desk communication activities about the MEDIA strand:
- the Creative Europe Media logo

and - for actions involving the distribution of audiovisual works: the Creative Europe Media animated logo:

- for Creative Europe Desk communication activities covering all strands of the Creative Europe programme: a combined logo ]

SPECIFIC RULES FOR CARRYING OUT THE ACTION (— ARTICLE 18)
Zero tolerance
The beneficiaries must ensure zero tolerance in relation to all wrongful conduct that has an impact on their professional credibility, in particular physical abuse or punishment, threats of physical abuse, sexual abuse or exploitation, harassment or verbal abuse, as well as any other forms of intimidation.
EU restrictive measures
The beneficiaries must ensure that the EU grant does not benefit any affiliated entities, associated partners, subcontractors or recipients of financial support to third parties that are subject to restrictive measures adopted under Article 29 of the Treaty on the European Union (TEU) or Article 215 of the Treaty on the Functioning of the EU (TFEU).

GRANTS MANAGED OUTSIDE THE FUNDING & TENDERS PORTAL
For grants managed outside the Funding & Tenders Portal (see Data Sheet, Point 1):
• communications (Article 36) must not be made through the Portal, but on paper or electronically to the following addresses:
• European Commission
• Directorate-General for Education Youth, Sport and Culture
• Unit, contact person
• Rue Joseph II 70, 02/232 BE, 1049 Brussels
• E-mail address: [email protected]

For the beneficiary, it is the contact address specified in the Application Form, namely:
[name of the organisation]
[name contact person] function]
[legal address]
Email address: [complete]
• communications must be made in writing (on paper or electronically) and clearly identify the grant agreement (project number and name)
• formal notifications must be sent by registered post with proof of delivery to the addresses above and will be considered to have been received either on the delivery date registered by the postal service or the deadline for collection at the post office, or electronically, using QES
• deliverables (Article 21.1) are not set out in the Portal Continuous Reporting tool, but in Annex 1; they must not be uploaded in this tool, but sent to the granting authority on paper or electronically, using QES (as formal notification)
• periodic reports and financial statements (Article 21.2) are not signed and submitted through the Portal Periodic Reporting tool, but must be sent to the granting authority on paper or electronically, using QES (as formal notification)
• amendments and supporting documents (Article 39) are not encoded and signed in the Portal Amendment tool, but must be signed on paper or electronically, using QES, and sent to the granting authority (as formal notification); the same is true for accession forms (Articles 40 and 41).
However, the following rules still apply:
• information stored in the Participant Register must be kept up to date (Article 19.2)
• the templates to be used are those included with this grant agreement, otherwise those published on Portal Reference Documents (Articles 21, 23 and 24)
• data processing by the granting authority is subject to the Portal Privacy Statement (Article 15).


ANNEX 6

MODEL FOR THE TECHNICAL REPORT46
(separate document)



ANNEX 7

LIST OF SUPPORTING DOCUMENTS
(separate document)



Section A: SUMMARY OF THE APPLICATION

A1 Name of the applicant

A2 Title of the action

A3 Project duration
XXX months
A4 Intended start date (if any)
XX/XX/XXXX
A5 Summary [Limit: 20 lines] The abstract must be provided in EN.


A6 Budget summary
Total cost

Grant requested

% funding requested


Section B: REFERENCES OF THE APPLICANT AND (if applicable) OF THE AFFILIATED ENTITIES
 
B1: Identity of the applicant
Full legal name
In national language and characters

In Latin characters (where original is not in Latin characters)

Translation of legal name into English, German or French if possible
Place of establishment or registration: (Address and country)

Postcode

City

Country

Legal Status and PIC

Bank account details

     
B2: Contact details
Street address (if different from B1)

Postcode

 City

Country

Telephone

Telephone 2

Mobile

Fax

email

website



B3: Contact person responsible for the proposal
Title

First name

Family name

Department

Position

Address (if different from B1)

Postcode

 City

Country

Telephone

Telephone 2

Mobile

Fax

email

website


B4: Contact details of the legal representative (person authorised to sign the grant agreement)
Title

First name

Family name

Department

Position

Address (if different from B1)

Postcode

 City

Country

Telephone

Telephone 2

Mobile

Fax

email

website


ENTITIES AFFILIATED1 TO THE APPLICANT (if applicable)2
B5: Registered address of the affiliated entity
Full legal name
In national language and characters

In Latin characters (where original is not in Latin characters)

Translation of legal name into English, German or French if possible
Place of establishment or registration: (Address and country)

Postcode

City

Country

Legal Status and PIC

 

B6: Contact details of the legal representative of the affiliated entity
Title

First name

Family name

Department

Position

Address (if different from B1)

Postcode

 City

Country

Telephone

Telephone 2

Mobile

Fax

email

website

Section C: DECLARATION ON HONOUR BY LEGAL REPRESENTATIVE OF THE APPLICANT

(To be filled out by the applicant and signed by its legal representative)

I, the undersigned:
for natural persons: in my own name
or
for legal persons3: representing the following entity:
[insert full official name]
[insert full official address]
[insert VAT registration number]
hereby confirm
that (subject to the additional declarations below):
1 — The information provided for action EAC-2026-0320 - The Role of Coaches in society and development of Coaching Qualifications is correct and complete.
2 — The information concerning the legal status in the Participant Register for me/my organisation is correct and complete.
3 — I/my organisation commit to comply4 with the eligibility criteria and all other conditions set out in the call conditions — for the entire duration of the action.
4 — I/my organisation:
• are committed to participate in the action
• have stable and sufficient sources of funding to maintain the activities throughout the action and to provide any counterpart funding necessary
• have or will have the necessary resources needed to implement the action
• acknowledge to be fully responsible for my affiliated entities which participate in the action
• for research actions: are committed to comply with the highest standards of ethical principles and research integrity and confirm that the work is free of plagiarism
• for actions involving EU classified information (EUCI): acknowledge that any sensitive information or material that qualifies as EU classified information under Commission Decision 2015/4445 must be handled in accordance with specific rules and follow the instructions given by the EU
• for coordinators of multi-beneficiary actions: are committed to act as the coordinator for this action.
5 — For applicants from non-EU countries: I/my organisation
• undertake to comply with the obligations under the agreement and to:
• respect general principles (including fundamental rights, values and ethical principles, environmental and labour standards, rules on classified information, intellectual property rights, visibility of funding and protection of personal data)
• for the submission of financial certificates under the agreement: use qualified external auditors which are independent and comply with comparable standards as those set out in EU Directive 2006/43/EC6
• for controls under the agreement: allow for checks, reviews, audits and investigations (including on-the-spot checks, visits and inspections) by the granting authority, the European Anti-Fraud Office (OLAF), the European Prosecutor’s Office (EPPO) and the European Court of Auditors (ECA) and any persons mandated by them
• and confirm that:
• we can be subject to the jurisdiction of the Belgian courts.
6 — I/my organisation:
• are NOT subject to an administrative sanction (i.e. exclusion or financial penalty decision)7
I/my organisation (or persons with unlimited liability for debts):
• are NOT in one of the following exclusion situations8:
• bankrupt, being wound up, having the affairs administered by the courts, entered into an arrangement with creditors, suspended business activities or subject to any other similar proceedings or procedures
▪ in breach of social security or tax obligations
I/my organisation (or persons having powers of representation, decision-making or control, beneficial owners or persons who are essential for the award/implementation of the action):
• are NOT in one of the following exclusion situations9:
▪ guilty of grave professional misconduct10
▪ committed fraud, corruption, links to a criminal organisation, money laundering, terrorism-related crimes (including terrorism financing), child labour or human trafficking
◦ shown significant deficiencies in complying with main obligations under an EU procurement contract, grant agreement, prize, expert contract, or similar
◦ guilty of irregularities within the meaning of Article 1(2) of Regulation No 2988/9511
◦ created under a different jurisdiction with the intent to circumvent fiscal, social or other legal obligations in the country of origin (including creation of another entity with this purpose).
7 — I/my organisation are NOT subject to a conflict of interest in connection with this grant and will notify — without delay — any situation which could give rise to a conflict of interests.
8 — I/my organisation have NOT and will NOT, neither directly nor indirectly, grant, seek, obtain or accept any advantage in connection with this grant that would constitute an illegal practice or involve corruption.
9 — I/my organisation have not received any other EU grant for this action and will give notice of any future EU grants related to this action AND of any EU operating grant(s)12 given to my organisation.
10 — I/my organisation are aware that false declarations may lead to rejection, suspension, termination or reduction of the grant and to administrative sanctions (i.e. financial penalties and/or exclusion from all future EU procurement contracts, grants, prizes and expert contracts).
and acknowledge
that:
1 — Personal data submitted or otherwise collected by the EU will be subject to the Funding & Tenders Portal Privacy Statement.

SIGNATURE
For the applicant
[function/forename/surname]
[electronic signature]
Done in [English] on [electronic time stamp]



DECLARATION OF HONOUR BY LEGAL REPRESENTATIVE OF
THE AFFILIATED ENTITY (if applicable)13

DECLARATION OF HONOUR FOR AFFILIATED ENTITIES (DoH)
[To be filled out by the affiliated entity, printed on their own letterhead and signed by the legal representative (on paper)]

I, the undersigned, representing the following entity:
[insert full official name]
[insert full official address]
[insert VAT registration number]
linked to [insert name of beneficiary]
hereby confirm
that (subject to the additional declarations below):
1 — The information provided for action EAC-2026-0320 - The Role of Coaches in society and development of Coaching Qualifications is correct and complete.
2 — The information concerning the legal status in the Participant Register for my organisation is correct and complete.
3 — My organisation commits to comply14 with the eligibility criteria and all other conditions set out in the call conditions — for the entire duration of the action.
4 — My organisation:
• is committed to participate in the action
• has stable and sufficient sources of funding to maintain the activities throughout the action and to provide any counterpart funding necessary
• has or will have the necessary resources needed to implement the action
• for research actions: is committed to comply with the highest standards of ethical principles and research integrity and confirm that the work is free of plagiarism
• for actions involving EU classified information (EUCI): acknowledge that any sensitive information or material that qualifies as EU classified information under Commission Decision 2015/44415 must be handled in accordance with specific rules and, if needed, follow specific instructions given by the EU
5 — For affiliated entities from non-EU countries: My organisation
• undertakes to comply with the obligations under the agreement and to:
• respect general principles (including fundamental rights, values and ethical principles, environmental and labour standards, rules on classified information, intellectual property rights, visibility of funding and protection of personal data)
• for the submission of financial certificates under the agreement: use qualified external auditors which are independent and comply with comparable standards as those set out in EU Directive 2006/43/EC
• for controls under the agreement: allow for checks, reviews, audits and investigations (including on-the-spot checks, visits and inspections) by the granting authority, the European Anti-Fraud Office (OLAF), the European Prosecutor’s Office (EPPO) and the European Court of Auditors (ECA) and any persons mandated by them
• jurisdiction clause: not applicable.
6 — My organisation:
• is NOT subject to an administrative sanction (i.e. exclusion or financial penalty decision)16
My organisation (or persons with unlimited liability for debts):
• are NOT in one of the following exclusion situations17:
• bankrupt, being wound up, having the affairs administered by the courts, entered into an arrangement with creditors, suspended business activities or subject to any other similar proceedings or procedures
▪ in breach of social security or tax obligations
My organisation (or persons having powers of representation, decision-making or control, beneficial owners or persons who are essential for the award/implementation of the action):
• is NOT in one of the following exclusion situations18:
▪ guilty of grave professional misconduct19
▪ committed fraud, corruption, links to a criminal organisation, money laundering, terrorism-related crimes (including terrorism financing), child labour or human trafficking
◦ shown significant deficiencies in complying with main obligations under an EU procurement contract, grant agreement, prize, expert contract, or similar
▪ guilty of irregularities within the meaning of Article 1(2) of Regulation No 2988/95
▪ created under a different jurisdiction with the intent to circumvent fiscal, social or other legal obligations in the country of origin (including creation of another entity with this purpose).
7 — My organisation is NOT subject to a conflict of interest in connection with this grant and will notify — without delay — any situation which could give rise to a conflict of interests.
8 — My organisation has NOT and will NOT, neither directly nor indirectly, grant, seek, obtain or accept any advantage in connection with this grant that would constitute an illegal practice or involve corruption.
9 — My organisation has not received any other EU grant for this action and will give notice of any future EU grants related to this action AND of any EU operating grant(s)20 given to my organisation.
12 — My organisation is aware that false declarations may lead to rejection, suspension, termination or reduction of the grant and to administrative sanctions (i.e. financial penalties and/or exclusion from all future EU procurement contracts, grants, prizes and expert contracts).
and acknowledge
that:
1 — Personal data submitted or otherwise collected by the EU will be subject to the Funding & Tenders Portal Privacy Statement.


SIGNATURE
For the affiliated entity
[forename/surname/function]
[signature]
[date] [stamp]

Section D: DESCRIPTION OF THE ACTION FOR WHICH THE GRANT IS REQUESTED

D.1 Rationale and background


D.2 Aims and objectives


D.3 Detailed description



D.4 Target audience (who is the event’s target audience, how will it be informed of the event, how can it benefit from the event)


D.5 Targeted outcome (e.g. a final declaration, conference conclusions, publications) and follow up




D.6 European added value / Relevance towards the strategic issues related to the EU Programme


D.7 Timetable for each stage of the action showing main dates and expected results for each stage (table to be repeated as many times as necessary)



Semester 1
Semester 2
Activity
Month 1
2
3
4
5
6
7
8
9
10
11
12

Preparation Activity 1 (title)













Implementation Activity 1 (title)













Preparation Activity 2 (title)













Etc.




















Section E: ESTIMATED BUDGET FOR THE ACTION



Section F: PROOF OF REGISTRATION IN THE PARTICIPANT REGISTER


[Print-screen of validated PIC number of applicant and affiliated entities, if applicable]



Section G: CHECKLIST FOR APPLICANTS


Please make sure that your application:
• is submitted on the correct form, completed in full and dated;
• is signed by the person authorised to enter into legally binding commitments on behalf of the applicant;
• presents a budget in conformity with the funding rules;
• meets the submission arrangements set out in the call;
• is submitted by the deadline.


The evaluation committee or, where appropriate, the authorising officer responsible may ask an applicant to provide additional information or to clarify the supporting documents submitted in connection with the application, provided that such information or clarification does not substantially change the proposal.

By submitting an application the applicant accepts that in case of award certain data like the name, locality and amount (amongst others) will be published.
No information will be published for scholarships aid to natural persons and other direct support paid to natural persons in most need.
If processing your reply to the invitation to submit a proposal involves the recording and processing of personal data (such as your name, address and CV), such data will be processed pursuant to Regulation (EU) 2018/1725 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC. Unless indicated otherwise, any personal data requested are required to evaluate your application in accordance with the invitation to submit a proposal and will be processed solely for that purpose by Head of Unit D3 of the European Commission’s DG EAC. Details concerning the processing of your personal data are available on the privacy statement at: Funding & tenders (europa.eu).

Your personal data may be registered in the Early Detection and Exclusion System (EDES) if you are in one of the situations mentioned in Article 138 of the Financial Regulation. For more information, see the Privacy Statement on http://ec.europa.eu/budget/library/explained/management/protecting/privacy_statement_edes_en.pdf








Annexes to fill in for the application: see invitation letter

All sections of the application form have been filled in, where appropriate, in accordance with the Invitation to submit a proposal or any other document provided as guidance related to the programme concerned.

The budget annex has been duly filled in and is attached

The declaration[s] of honour signed and attached.

CVs of the core project team are annexed

Print-screen of validated PIC number of applicant[s][and affiliated entity]

List of previous projects is annexed

[Affiliated entities: statutory documents and consolidated accounts].

[Audit report by an approved external auditor on the accounts where available of the last […] financial year[s] available or a self-declaration certifying the validity of the accounts for the last […] financial year[s] where applicable, has been included in the application form.]





I declare that all information provided in this application form is correct.

Date : Signature of the legal representative of the applicant:



EUROPEAN COMMISSION
DIRECTORATE-GENERAL FOR EDUCATION, YOUTH, SPORT AND CULTURE
Directorate R - Resources

Unit R3 – Accounting and finance
Methodology for assessing the financial capacity
of the beneficiaries of grants
One of the tasks of the Directorate-General for Education, Youth, Sport and Culture (DG EAC) is to provide a direct financial contribution, in the form of grants, to projects or organisations which support the interests of the European Union or which participate in the implementation of an EU programme or policy in the field of culture, youth, sport and education. In general, the parties interested in receiving grants reply to public calls for proposals.
The grant applications submitted by the interested parties are subject among other things to an assessment based on the selection criteria, including verification of the applicants' financial capacity.
In order to ensure the assessment of financial capacity, DG EAC has set up a methodology in line with Articles 197(1)(b), 199 and 201 of the Financial Regulation (FR1).
This methodology describes the scope, the documents requested from the beneficiaries and, where an actual analysis is performed, the financial ratios used and the interpretation of the results obtained.
The preparation of the of the financial capacity assessment is delegated by DG EAC to the Central Validation Service, hosted in the European Research Executive Agency.
1. Scope
Assessment of financial capacity as a selection criterion applies to all grants.
Under Article 199 of the Financial Regulation, and based on a risk analysis, the authorising officer is not required to request proof of financial capacity for grants worth EUR 60 000 or less.
Taking account of the specific nature of the grants administered by DG EAC, the decision was taken to perform a financial capacity analysis when the value of the pre-financing exceeds EUR 600 000. For values above this threshold, proof of financial capacity will be required on a case-by-case basis according to the hypothetical cases presented in points 3.2, 3.3 and 3.4 below and the financial analysis will be performed as described in point 4.
2. Entities subject to the examination of financial capacity
• All grant applicants (or representatives of this applicant, where the applicant has no legal personality).
• For affiliated entities, all the entities concerned.
Exceptions:
It is important to underline that, according to Articles 199 and 201(5) of the FR "the verification of financial capacity shall not apply to:
a) natural persons in receipt of education support;
b) to natural persons most in need, such as unemployed persons and refugees, and in receipt of direct support;
c) to public bodies, including member States organisations;
d) international organisations;
e) persons or entities applying for interest rate rebates and guarantee fee subsidies where the objective of those rebates and subsidies is to reinforce the financial capacity of a beneficiary or to generate an income;
f) Persons or entities applying for very low value grants.2
In accordance with the Erasmus+ programme "Public bodies, as well as schools, higher education institutions and organisations in the fields of education, training, youth and sport that have received over 50 % of their annual revenue from public sources over the last two years shall be considered as having the necessary financial, professional and administrative capacity to carry out activities under the Programme. They shall not be required to present further documentation to demonstrate that capacity".
3. Documents to demonstrate the financial capacity of the applicants
3.1. Grants with a pre-financing value of EUR 600 000 or less
For grants of this type, proof of financial capacity is constituted by a declaration on the honour by the grant applicant (Annex 2 of the Call for Proposals, "Declaration on honour on exclusion criteria and selection criteria").
However, in case of doubt and only for grants exceeding EUR 60 000, the assessment committee reserves the right to mandate the Central Validation Service to request supporting documents and to carry out a financial analysis as described in point 4 below (cf. Article 201(4) of the FR)
Along similar lines, and also for grants exceeding EUR 60 000, entities falling into one of the following high-risk categories must provide proof of their financial capacity (see points 3.2, 3.3 and 3.4 below) and are required to undergo the financial analysis provided for in point 4 below:
• Newly-created entities in existence for less than a year and for which no financial history is available
• New entities in existence for between one and three years
• Entities against which one or more expired and unpaid recovery orders have been issued by DG EAC
• Entities that are the subject of suspicions of or findings relating to serious administrative errors or fraud
• Entities against which legal proceedings have been brought for serious administrative errors or fraud
• Pilot project/new activity.
3.2. Grants with a pre-financing value of EUR 600 000 or more
For grants of this type, proof of economic and financial capacity is provided by the following documents:
• the declaration on the honour certifying the economic and financial capacity of the economic operator (Annex 2 of the Call for Proposals, "Declaration on honour on exclusion criteria and selection criteria");
• the balance sheets, profit and loss accounts and other financial supporting documents for the last two most recent closed financial years. The Central Validation Service may contact the participant at any moment during the procedure and ask for supporting documents. The requests will be made through the Participant Register's messaging system to the e-mail address of the participant's contact person indicated in the register. All necessary details and instructions will be provided via this separate notification. The additional documents that may be requested by the Central Validation Service are listed in the EU Grants and Tenders Rules on Legal Entity Validation, LEAR appointment and Financial Capacity assessment.
Please note that a request for supporting documents by the Central Validation Service in no way implies that the applicant has been successful.
3.3. Special cases
a. Grants with multiple beneficiaries
For grants with multiple beneficiaries and with a pre-financing value greater than EUR 600 000, proof of financial capacity must be provided as follows:
• For the co-ordinator: the documents provided for in point 3.2 above;
• For the joint beneficiaries: only the declaration on the honour provided for in point 3.2 above.
If the value of the pre-financing is EUR 600 000 or less, the declaration on the honour provided for in point 3.1 is sufficient and must be provided by both the coordinator and the joint beneficiaries.
b. Recently-created entities (in existence less than one year)
In the case of recently-created undertakings for which no accounts have yet been approved and which are thus considered high-risk, the Central Validation Service will carry out the financial assessment on the baisis of a business plan.
For low-value grants (grants below EUR 60 000) the declaration on the honour in Annex 2 of the Call for Proposals, "Declaration on honour on exclusion criteria and selection criteria" will suffice.
c. Applicants without legal personality
In accordance with Article 200(2) of the FR, in the case of grant applicants without a legal personality, the representatives of this applicant must prove their financial capacity using the documents or means provided for above for legal persons, according to the appropriate hypothetical cases presented in point 3.
d. Entities applying as a group
If several applicants apply as a group in a multi-beneficiary call and together form one entity, that entity may be treated by the authorising officer responsible as the sole applicant, provided that the application identifies the entities involved in the proposed action or work programme as part of the applicant.
Proof of financial capacity will be provided for each of the entities, according to the appropriate hypothetical cases presented in point 3.
3.4. Action grants > EUR 750 000 and operating grants > EUR 100 000
In addition to the documents required in points 3.1, 3.2 and 3.3 above, Article 199(1)(d) of the FR states that for action grants exceeding EUR 750 000 or operating grants exceeding EUR 100 000, an audit report produced by an approved external auditor shall be provided, where it is available, and always in cases where a statutory audit is required by Union or national law. In all other cases, the applicant shall provide a self-declaration signed by its authorised representative certifying the validity of its accounts. The audit report, or the self-declaration certifying the validity of its accounts, shall be provided for the last two most recent closed financial years. It also provides for exceptions:
• the obligation to provide an audit report applies only to the first application for a grant above the thresholds stated in 3.4 by a given beneficiary in any one financial year;
• it does not apply to public bodies or to the international organisations referred to in Article 159 of the FR;
• it is possible to decide, depending on a risk assessment, to wave this obligation for education and training establishments and, in the case of agreements with a number of beneficiaries, beneficiaries who have accepted joint and several liabilities or who do not bear any financial responsibility.

4. Financial analysis and interpretation of the results
The financial analysis involves calculating a series of financial ratios based on the data declared on the provided financial documents.
4.1. Financial ratios
LIQUIDITY

The liquidity ratio shows the entities’ ability to cover its immediate short-term commitments, respond to emergencies and exploit immediate short-term financial opportunities.

It is calculated by taking the value of Current assets less Stocks and less Debtors due after 1 year and dividing this amount by Short-term debt (bank and non-bank).

Current assets (i.e. related to the daily operations) include:
• Cash equivalent funds (cash register and current bank account) available immediately
• Stocks (raw materials and products, “work in progress” not covered by deposits or orders)
• Debtors (short-term (funds that will be available within 1 year) and long-term (funds that will be available after more than 1 year)
• Other current assets, provided they are clearly short term (due within 1 year), i.e. securities, accrued expenses.

The stocks are deducted from the current assets because, in order to have the money available, the stocks need to be sold and the clients need to pay for them. “Work in progress” clearly covered by deposits or orders are less risky, and may as such be considered as Debtors less than 1 year.

The debtors more than 1 year are excluded from the current assets, because they represent funds to be available only in a long-term.

A short-term debt presents the funds which are due to be paid by the entity within 1 year. It includes:
• Bank debt (short-term bank loans, bank overdrafts, other interest bearing debts)
• Non-bank debt (short term provisions, money to be paid within 1 year to suppliers, staff, taxes, deposits from clients, deferred income such as EC pre-financing).

If the entity has less than 50 cents of current assets (excluding stocks and long-term debtors) to cover each euro of its short-term debt, its liquidity is considered “weak/insufficient”.

If the “most prudent approach” is applied, (considered that all receivables (debtors) are long-term and that all debts are short term), the liquidity ratio is lowered.


SOLVENCY

The solvency ratio represents the entities’ ability to cover its medium and long-term
commitments.

It is calculated by dividing the Total debt by the Equity.
* Equity = Capital and reserves – 50% of intangible assets

Total debt is external funding, which consists of:
• Short-term debt (money which an entity has to pay within 1 year after the current financial period), e.g. EC-prefinancing to be implemented Y+1
• Long-term debt (money which an entity has to pay later than 1 year after the current financial period), e.g. long-term part of EC-prefinancing.

Equity consists of the capital, unrestricted reserves and retained earnings, less 50% of the
fixed intangible assets. The reduction by 50% of intangible assets is applied because the
estimated value can fluctuate.

Capital and reserves refers to own funds, and is the difference between an entity’s total assets and its total debts (= external funds). It should at least cover the total of the fixed assets, the balance being the so-called “working capital”. It is also the amount available to absorb unidentified losses.

Intangible assets are the assets which are not physical in nature (e.g. goodwill, brand recognition, copyrights, patents, trademarks, intellectual property, software etc.).

If the total debt exceeds the equity by more than 6 times or if the equity is negative, the
entities’ solvency is considered “weak/insufficient”.


FINANCIAL AUTONOMY

The financial autonomy ratio shows the entities’ dependency on the interests bearing funding

It is calculated by dividing the Interest paid by the Gross operating profit.

Gross operating profit represents the economic surplus generated by the entity’s business operation after deduction of operating expenses (e.g. rent, equipment, inventory, payroll costs, funds allocated for research and innovation etc.). These funds must be sufficient to cover depreciation, financial and other charges, the need for a business to make a profit etc.

Interest paid on the current bank account, included in the operational costs, are not included.

It should be kept in mind that if the “most prudent approach” is applied for the calculation of the financial autonomy indicator, all non-identified financial costs are considered as interests paid which makes the indicator less favourable.

If for each euro of its generated gross operating profit, the entity pays more than 40 cents of interests or the gross operating profit is negative, the financial autonomy is considered “weak/insufficient”.


PROFITABILITY (1)

The profitability (1) ratio shows the entities’ ability to generate a positive operating result.

It is calculated by dividing the Gross operating profit by Turnover.
Gross operating profit represents the economic surplus generated by the entity’s business operation once operating expenses (e.g. rent, equipment, inventory, payroll costs, funds allocated for research and innovation, etc.) have been deducted. In order to make a profit, this amount must be sufficient to cover the depreciation and amortization (the decrease of the value of fixed non-financial assets), the impairment of financial assets and other financial costs which are not related to the core operations, the extraordinary charges and the tax on income.

Turnover represents the total income of the entity’s economic activities. Income from grants and membership fees is not included.

If each euro of the entity’s turnover generates less than 5 cents of the gross operating profit, its profitability (1) is “weak/insufficient”.


PROFITABILITY (2)

The profitability (2) ratio also shows the entities’ ability to generate a positive operating result. The difference between the gross and the net operating profit is that depreciation and amortisation expenses are excluded from the net operating profit. The depreciation expenses represent the cost of tangible assets being used over time whereas amortisation expenses - the costs of using intangible assets over time.

It is calculated by dividing Net operating profit by Turnover.

If each euro of the entity’s turnover generates less than 2 cents or its net operating profit is negative, the profitability (2) is considered “weak/insufficient”.

On the basis of the sum of the points for the five financial indicators, the entity’s financial capacity is considered positive (= good or acceptable) or negative (= weak or insufficient). The financial capacity is negative if the total score of the last year available does not exceed 3.
The overall financial capacity assessment result has been summarised in the table below:





Erasmus+ Programme


Invitation to submit a proposal

Erasmus + 2026
Peer learning activities in the field of sport











EUROPEAN COMMISSION
DIRECTORATE-GENERAL FOR EDUCATION, YOUTH, SPORT AND CULTURE

Culture, Creativity and Sport
Sport
TABLE OF CONTENTS
0. Introduction 4
1. Background 5
2. Objectives — Themes and priorities — Activities that can be funded — Expected impact 5
2.1 Objectives 5
2.2 Themes and priorities (scope) 5
2.3 Activities that can be funded (scope) 5
2.4 Expected impact 6
3. Available budget 6
4. Timetable and deadlines 6
5. Admissibility and documents 7
6. Eligibility 7
6.1 Eligible participants (eligible countries) 7
6.2 Eligible activities 7
6.3 Geographic location (target countries) 8
6.4 Duration 8
6.5 Ethics 8
7. Financial and operational capacity and exclusion 8
7.1. Financial capacity 8
7.2. Operational capacity 9
8. Exclusion 9
9. Evaluation and award procedure 11
10. Award criteria 11
11. Legal and financial set-up of the Grant Agreement 12
11.1 Starting date and project duration 12
11.2 Form of grant, funding rate and maximum grant amount 13
11.3 Budget categories and cost eligibility rules 13
11.4 Balanced budget 17
11.5 Reporting and payment arrangements 17
11.6 Prefinancing guarantees 18
11.7 Certificates 18
11.8 Liability regime for recoveries 18
11.9 Provisions concerning the project implementation 19
11.10 EU restrictive measures: Yes/Other specificities 19
11.11 Non-compliance and breach of contract 19
12. How to submit an application 19
13. Help 20
14. Important 21
































0. Introduction
This is an invitation to submit an application for an EU action grant in the field of sport under the Erasmus+ Programme.
The regulatory framework for this EU Funding Programme is set out in:
• Regulation 2024/25091 (EU Financial Regulation)
• the basic act Erasmus+ Regulation 2021/8172.
• The AWP 2026 Erasmus+
The invitation is launched in accordance with the 2026 Work Programme3 and will be managed by the European Commission (DG EAC).
It concerns the direct award to The Estonian Ministry of Culture - The Role of coaches in society and development of Coaching Qualifications
for Peer Learning Activities (PLA) in the field of sport.
This invitation to submit a proposal does not legally bind the Commission. The granting authority reserves the right to abandon or cancel the award of this grant and to send another invitation to submit a proposal with different content and appropriate deadlines for submission.

We invite you to read the documentation carefully, and in particular this Invitation Document and the Model Grant Agreement and their annexes.
These documents provide clarifications and answers to questions you may have when preparing your application:
• the Invitation Document outlines the:
◦ background, objectives, scope, activities that can be funded and the expected results (sections 1 and 2)
◦ timetable and available budget (sections 3 and 4)
◦ admissibility and eligibility conditions (including mandatory documents; sections 5 and 6)
◦ criteria for financial and operational capacity and exclusion (section 7 & 8)
◦ evaluation and award procedure (section 9)
◦ award criteria (section 10)
◦ legal and financial set-up of the Grant Agreements (section 11)
◦ how to submit an application (section 12)
• the Invitation Document includes the following annexes:
◦ Annex 1 Model Application Form
◦ Annex 2 Model Grant Agreement
◦ Annex 3 FCC Methodology
• the AGA — Annotated Grant Agreement contains:
◦ detailed annotations on all the provisions in the Grant Agreement you will have to sign in order to obtain the grant (including cost eligibility, payment schedule, accessory obligations, etc).
You are also encouraged to visit the Erasmus+ Project Results website to consult the list of projects funded previously.

1. Background
An application is welcomed for a peer learning activity (PLA) that corresponds to the framework of the implementation of the EU Work Plan for Sport 2024-2027 as well as the aforementioned AWP 2026 Erasmus+ and which are agreed with the Commission.

2. Objectives — Themes and priorities — Activities that can be funded — Expected impact
The aim of the PLA is the exchange of knowledge, experience and examples of good practices on policy topics of common interest in the field of sport outlined in the EU Work Plan for Sport. Such peer learning activity should include no less than seven countries (Member States and/or third countries associated to the Erasmus+ programme, at the initiative of one of the Member States (leader)). A typical activity may consist of preparatory meeting online and a physical event followed by a post-editing by experts nominated by Member States.
2.1 Objectives
The application should highlight the EU added value and dimension of the PLA as well as its programme (speakers, participants). The action should include, inter alia, an outcome (e.g. report, conclusion, proposals for the future, etc.) that contributes to the further development of the topic and that can be publicly disseminated. This includes a summary report that can be easily communicated among a broader audience, as appropriate.
Note on the activity format: the application and budget tables should contain information on the proposed format of meetings (physical, virtual or hybrid) and also include the additional costs of the hybrid or virtual format(s) as a backup version(s) where so required.




2.2 Themes and priorities (scope)
Key topics as outlined in the EU Work Plan for Sport 2024 - 20274:
• Safe Environment in Sport
• Fight against hate speech
• Anti-doping
• Sport and education
• Gender equality
• Traditional sports
• European Sport Model
• Athletes' rights
• Good governance development and promotion within sport
• Fight against the manipulation of sports competitions
• Innovation and digitalisation
• Sustainable sport
• Sustainable sport facilities and spatial planning
• Sports tourism
• Major Sporting events
• Policymaking and investments in sport
• Strengthening the resilience of the sport sector
• Creation of adequate opportunities for sport and physical activity for all generations
• Promoting Physical Activity
• Mental health and well-being in sport
2.3 Activities that can be funded (scope)
The following types of activities are eligible:
• meeting/seminars.
• awareness and dissemination actions.
• actions aiming at the creation and improvement of networks, exchanges of good practices.
• supportive analyses, mapping.
These activities aim to provide a framework to discuss, exchange ideas and best practices on the main challenges in the field of sport outlined in the EU Work Plan for Sport.
2.4 Expected impact
The PLA is expected to help with improving policies and encouraging further collaboration between EU Member States in the proposed topic. In this respect, participation of representatives in the field from minimum 7 countries should guarantee a good level of the relating dialogue and respective impact.

3. Available budget
The total budget earmarked for the co-financing of projects under this invitation to submit a proposal is estimated at EUR 25 000.
The maximum grant will be EUR 25 000.
The Commission reserves the right not to distribute all the funds available.

4. Timetable and deadlines
Timetable and deadlines (indicative)
Call opening:
20 April 2026
Deadline for submission:
25 May 2026
Evaluation:
15 June 2026
Information on evaluation results:
19 June 2026
GA signature:
15 July 2026


5. Admissibility and documents
In order to be admissible, applications must be submitted in writing, must be complete and contain all requested information and all required annexes and supporting documents, including the signed application form and its completed sections (see section 12).
Failure to comply with those requirements may lead to rejection of the application.
At proposal submission, you will have to confirm that the information in the application is correct and complete and that you comply with the conditions for receiving EU funding (exclusion, etc.). Before signing the grant, each beneficiary and affiliated entity will have to confirm this by signing a declaration of honour.
Your application must be readable.
Proposals are limited to maximum 40 pages. Evaluators will not consider any additional pages.
You may be asked at a later stage for further documents (for legal entity validation, financial capacity check, bank account validation, etc.).

6. Eligibility
6.1 Eligible participants (eligible countries)
According to the Work Programme Key Action 3, point 2 (Actions implemented under direct management - by exception to calls for proposals – Article 198 Financial Regulation), section b) (Peer-learning activities), index reference in budget table (WPI) 6.16, the grant is to be awarded to ministries, governmental authorities or other public bodies designated by Member States or third countries associated to the programme, wishing to organise peer learning activities in the framework of the implementation of the EU Work Plan for Sport.
The identity of the applicant (and compliance with general eligibility conditions) will be verified through the documents provided.
Beneficiaries and affiliated entities must register in the Participant Register — before submitting the proposal — and will have to be validated by the Central Validation Service (REA Validation). For the validation, they will be requested to upload documents showing legal status and origin (copy of the resolution, decision or other official document establishing the entity, etc.). In order to assess the applicant’s eligibility, the applicant must provide a print screen of their valid PIC number, together with their application.
6.2 Eligible activities
Eligible activities are the ones set out in section 3 above.
The project should take into account the results of projects supported by other EU funding programmes. The complementarities must be described in the project proposal.
The project must comply with EU policy interests and priorities (such as environment, social, security, industrial and trade policy, etc.).
Financial support to third parties is not allowed.
6.3 Geographic location (target countries)
The proposal must relate to activities taking place in Member States and/or third countries associated to the Erasmus+ programme. In addition, the AWP 2026 Erasmus+ states that such a peer learning activity should include no less than seven countries (Member States and/or third countries associated to the programme).
6.4 Duration
The project should normally range between 3 and 9 months (extensions to the period of implementation are possible, if duly justified and through an amendment).
6.5 Ethics
Projects must comply with:
• highest ethical standards and
• applicable EU, international and national law.

7. Financial and operational capacity
7.1. Financial capacity
Applicants must have stable and sufficient resources to successfully implement the projects and contribute their share. Organisations participating in several projects must have sufficient capacity to implement all these projects.
The applicant is deemed to have the necessary financial capacity upon signature of the declaration on the honour confirming it, except when the applicant is a private entity receiving a pre-financing of more than EUR 600.000 or, following a risk assessment foreseen in Annex 3, receiving a grant of more than EUR 60.000.
In these cases only, the financial capacity check will be carried out on the basis of the documents you will be requested to upload in the Participant Register during grant preparation (e.g. profit and loss account and balance sheet, business plan, audit report produced by an approved external auditor, certifying the accounts for the last closed financial year, etc.). The analysis will be based on neutral financial indicators, but will also take into account other aspects, such as dependency on EU funding and deficit and revenue in previous years. If needed, it may also be done for affiliated entities. Please refer to Annex 3 of this invitation for further information.
If we consider that your financial capacity is not satisfactory, we may require:
• further information
• an enhanced financial responsibility regime, i.e. joint and several responsibility for all beneficiaries or joint and several liability of affiliated entities (see below, section 11)
• prefinancing paid in instalments
• (one or more) prefinancing guarantees (see below, section 11)
or
• propose no prefinancing
• reject the proposal.
7.2. Operational capacity
Applicants must have the know-how, qualifications and resources to successfully implement the projects and contribute their share (including sufficient experience in projects of comparable size and nature).
Entities that have been identified as named beneficiary in the Work Programme in accordance with Article 198 of the Financial Regulation are in principle considered to have sufficient operational capacity to carry out the action. In particular, this applies to Member States, public bodies, Member State organisations and international organisations. In case of doubt, the granting authority will however undertake an operational capacity check. Additional supporting documents may be requested, if needed to confirm the operational capacity of any applicant.
Applicants will then have to show their operational capacity via the following information:
• profiles (qualifications and experience) of the staff responsible for managing and implementing the project
• list of previous projects (key projects for the last 4 years).

8. Exclusion
Applicants which are subject to an EU exclusion decision or in one of the following exclusion situations that bar them from receiving EU funding can NOT participate:
• bankruptcy, winding up, affairs administered by the courts, arrangement with creditors, suspended business activities or other similar procedures (including procedures for persons with unlimited liability for the applicant’s debts)
▪ in breach of social security or tax obligations (including if done by persons with unlimited liability for the applicant’s debts)
▪ guilty of grave professional misconduct (including if done by persons having powers of representation, decision-making or control, beneficial owners or persons who are essential for the award/implementation of the grant)
▪ committed fraud, corruption, links to a criminal organisation, money laundering, terrorism-related crimes (including terrorism financing), child labour or human trafficking (including if done by persons having powers of representation, decision-making or control, beneficial owners or persons who are essential for the award/implementation of the grant)
◦ shown significant deficiencies in complying with main obligations under an EU procurement contract, grant agreement, prize, expert contract, or similar (including if done by persons having powers of representation, decision‑making or control, beneficial owners or persons who are essential for the award/implementation of the grant)
◦ guilty of irregularities within the meaning of Article 1(2) of EU Regulation 2988/955 (including if done by persons having powers of representation, decision‑making or control, beneficial owners or persons who are essential for the award/implementation of the grant)
◦ created under a different jurisdiction with the intent to circumvent fiscal, social or other legal obligations in the country of origin or created another entity with this purpose (including if done by persons having powers of representation, decision‑making or control, beneficial owners or persons who are essential for the award/implementation of the grant).
Applicants will also be rejected if it turns out that6:
• during the award procedure they misrepresented information required as a condition for participating or failed to supply that information
• they were previously involved in the preparation of the call and this entails a distortion of competition that cannot be remedied otherwise (conflict of interest).
Supporting documents
The applicant must provide a declaration on their honour certifying that they are not in one of the situations referred to in Articles 138(1) and 143 FR, by filling in and signing Section C of the application form.
This obligation may be fulfilled in one of the following ways:
(i) the applicant signs a declaration in its name and on behalf of its affiliated entities; OR
(ii) the applicant and its affiliated entities each sign a separate declaration in their own name.

9. Evaluation and award procedure
The proposal will be checked against the formal requirements (admissibility and eligibility) and then evaluated for selection and award criteria (see sections 7 and 10). If it is successful, it will be invited for grant agreement preparation.
No commitment for funding — Invitation to grant preparation does NOT constitute a formal commitment for funding. We will still need to make various legal checks before grant award: legal entity validation, financial capacity, exclusion check, etc.
Grant preparation will involve a dialogue in order to fine-tune technical or financial aspects of the project and may require extra information from your side. It may also include adjustments to the proposal to address recommendations of the evaluation committee or other concerns. Compliance will be a pre-condition for signing the grant.
If you believe that the evaluation procedure was flawed, you can submit a complaint (following the deadlines and procedures set out in the evaluation result letter).

10. Award criteria
The award criteria for this call are as follows:
• Relevance: clarity and consistency of project, objectives and planning; extent to which they match the themes and priorities and objectives of the call; contribution to the EU strategic and legislative context; European/trans-national dimension; impact/interest for a number of countries (EU or eligible non-EU countries); possibility to use the results in other countries; potential to develop mutual trust/cross-border cooperation (25 points)
• Quality:
◦ Project design and implementation: technical quality; logical links between the identified problems, needs and solutions proposed (logical frame concept); methodology for implementing the project (concept and methodology, management, procedures, timetable, risks and risk management, monitoring and evaluation); feasibility of the project within the proposed time frame; cost effectiveness (sufficient/appropriate budget for proper implementation; best value for money) (25 points)
◦ Partnership and cooperation arrangements: quality of the consortium and project teams; appropriate procedures and problem-solving mechanisms for cooperating within the project teams and consortium (25 points)
• Impact: ambition and expected long-term impact of results on target groups/general public; appropriate dissemination strategy for ensuring sustainability and long-term impact; sustainability of results after EU funding ends (25 points).
Award criteria
Minimum pass score
Maximum score
Relevance
15
25
Quality — Project design and implementation
15
25
Quality — Partnership and cooperation arrangements
15
25
Impact
15
25
Overall (pass) scores
60
100

Maximum points: 100 points.
Individual thresholds per criterion: 15/25, 15/25, 15/25 and 15/25 points.
Overall threshold: 60 points.
A proposal that passes the individual thresholds AND the overall threshold will be considered for funding — within the limits of the available budget.

11. Legal and financial set-up of the Grant Agreement
If you pass evaluation, your project will be invited for grant preparation, where you will be asked to prepare the Grant Agreement together with the EU Project Officer.
This Grant Agreement will set the framework for your grant and its terms and conditions, in particular concerning deliverables, reporting and payments.
11.1 Starting date and project duration
The project starting date and duration will be fixed in the Grant Agreement (Data Sheet, point 1). The period of eligibility of costs will start on the day the agreement is signed by the last of the parties. If the applicant can demonstrate the need to start the action before the agreement is signed, expenditure may be authorised as from the submission of application date and before signature for duly justified reasons. Exceptionally, the eligibility period can start before the date of submission of the grant application only if the legal basis and the financing decision covering the action foresee so. Grants may not be awarded retrospectively for actions already completed.
11.2 Form of grant, funding rate and maximum grant amount
The grant parameters (maximum grant amount, funding rate, total eligible costs, etc.) will be fixed in the Grant Agreement (Data Sheet, point 3 and art 5).
The grant will be a budget-based mixed actual cost grant (actual costs, with unit cost and flat-rate elements). This means that it will reimburse ONLY certain types of costs (eligible costs) and costs that were actually incurred for your project (NOT the budgeted costs). For unit costs and flat-rates, you can charge the amounts calculated as explained in the Grant Agreement (see art 6 and Annex 2 and 2a).
The costs will be reimbursed at the funding rate fixed in the Grant Agreement (maximum 80%)
Grants may NOT produce a profit (i.e. surplus of revenues + EU grant over costs). For-profit organisations must declare their revenues and, if there is a profit, we will deduct it from the final grant amount (see art 22.3).
Moreover, please be aware that the final grant amount may be reduced7 in case of non-compliance with the Grant Agreement (e.g. improper implementation, breach of obligations, etc.).
11.3 Budget categories and cost eligibility rules
The budget categories and cost eligibility rules are fixed in the Grant Agreement (Data Sheet, point 3, art 6 and Annex 2).
Budget categories for this call:
• A. Personnel costs
◦ A.1 Employees, A.2 Natural persons under direct contract, A.3 Seconded persons
◦ A.4 SME owners and natural person beneficiaries
◦ A.5 Volunteers
• B. Subcontracting costs
• C. Purchase costs
• C.1 Travel and subsistence
• C.2 Equipment
• C.3 Other goods, works and services
• E. Indirect costs

Specific cost eligibility conditions for this Grant Agreement, complementing what is indicated in the Data Sheet, point 3, and art 6:
• personnel costs:
• SME owner/natural person unit cost8: Yes
• Volunteers’ unit cost9: Yes (with indirect costs)
• will be calculated on the basis of the actual daily salary/fees of the employee/service provider, multiplied by the number of days to be spent on the project. This calculation may include, if necessary, all the normal charges paid by the employer, such as social security contributions and related costs, but must exclude any bonus, incentive and profit-sharing arrangements or running costs. Personnel costs may not exceed the normal costs for each personnel category in the country concerned.
• travel, accommodation and subsistence unit cost10: Yes
• the beneficiary must calculate the travel, accommodation and subsistence costs as unit costs in accordance with the method set out in Annex 2a if covered by Decision C(2021)35. If not covered by the Decision, as costs actually incurred and in line with the beneficiary’s usual practices on travel. The most economical fares must be used. Several travel agencies should be contacted in order to obtain the best possible prices
• rail travel (exceptionally, first class if this is allowed by the institution concerned) must be used for journeys of up to 400 kilometres, except in an emergency or where a sea crossing is involved
• for journeys of more than 400 kilometres (or less where a sea crossing is involved or in an emergency), air travel may be used. Apex tickets or special fares must be used as far as possible. Air travel costs higher than an economy class fare are not allowed
• the cost of travel by car will be eligible, based on a kilometre allowance of €0.28 per kilometre driven, provided it is calculated according to the conditions below:
a) private car, hired car or taxi: the amount to be considered eligible is limited to the cost of one equivalent first class rail fare (regardless of how many people are travelling in the car)
b) hired car (class A except where more than two persons are travelling, in which case maximum class B may be used): the actual costs will be eligible. However, a hired car may only be used if no other suitable transport is available
c) motorway tolls and parking fees are reimbursed separately on presentation of supporting documents
d) the distance in kilometres is calculated on the basis of the fastest route between the place of origin and the place of arrival. The fastest route will be calculated using appropriate software for calculating distances
• normal travel insurance costs will be eligible
• when accommodation and subsistence costs need to be based on the actual costs incurred, they are eligible as long as:
a) they are indispensable and reasonable, taking into consideration the place of the stay
b) they are calculated in accordance with the internal regulations of the beneficiary concerned
• subcontracting costs: refer to article 6.2, section B., of the MGA
• equipment costs: depreciation
• for equipment other than computers and office equipment, which are specially acquired for the implementation of the project, the annual cost likely to be taken into account for eligibility corresponds to the purchase price multiplied by the percentage of use for the project and by the depreciation rate
• computer or other office equipment used for the administration of the project is included under the 7% overheads, and will not be accepted as a separate eligible cost
• other cost categories:
• costs for financial support to third parties: not allowed
• indirect cost flat-rate: up to a maximum of 7% of the eligible direct costs (categories A-D, except volunteers’ costs and exempted specific cost categories, if any)
• indirect costs may not include costs entered under another budget heading.
• the applicant’s attention is drawn to the fact that if they are receiving an operating grant financed by the EU or Euratom budget, they may not declare indirect costs for the period(s) covered by the operating grant, unless they can demonstrate that the operating grant does not cover any costs of the action.
• in order to demonstrate this, in principle, the applicant should:
a) use analytical cost accounting that allows to separate all costs (including overheads) attributable to the operating grant and the action grant. For that purpose the beneficiary should use reliable accounting codes and allocation keys ensuring that the allocation of the costs is done in a fair, objective and realistic way
b) record separately:
▪ all costs incurred for the operating grants (i.e. personnel, general running costs and other operating costs linked to the part of its usual annual activities), and
▪ all costs incurred for the action grants (including the actual indirect costs linked to the action)
• if the operating grant covers the entire usual annual activity and budget of the beneficiary, the latter is not entitled to receive any indirect costs under the action grant
• VAT: non-deductible VAT is eligible (but please note that since 2013 VAT paid by beneficiaries that are public bodies acting as public authority is NOT eligible)
• other:
• in-kind contributions for free are allowed, but cost-neutral, i.e. they cannot be declared as cost
• kick off meeting: costs for kick-off meeting organised by the granting authority are eligible (travel costs for maximum 2 persons, return ticket to Brussels and accommodation for one night) only if the meeting takes place after the project starting date set out in the Grant Agreement; the starting date can be changed through an amendment, if needed
• project websites: communication costs for presenting the project on the participants’ websites or social media accounts are eligible; costs for separate project websites are not eligible
• other ineligible costs:
◦ entertainment or representation expenses, unless explicit prior authorisation is granted in writing by the Commission
◦ expenses for travel to or from countries other than those indicated in the geographical location section of this invitation, unless explicit prior authorisation is granted in writing by the Commission
◦ external co-financing involving real estate
Volunteers’ costs — Volunteers costs are not a classic cost category. There are no costs because volunteers work for free, but they may nonetheless be added to the budget in the form of a pre-fixed unit cost (per volunteer) and thus allow you to benefit from the volunteers’ work for the grant (by increasing the amount of reimbursement up to 100% of the normal costs, i.e., cost categories other than volunteers). More information is available in the AGA — Annotated Grant Agreement, art 6.2.A.5.
If indirect costs for volunteers’ costs are eligible, you can add them manually to the volunteers’ costs category in Annex 2 of the Grant Agreement (calculate the 7% flat-rate on the amount of volunteers’ costs calculated as unit costs and then add them on top).
11.4 Balanced budget
The estimated budget of the action must be attached to the application form. It must have revenue and expenditure in balance.
The budget must be drawn up in euros.
Applicants for whom costs will not be incurred in euros should use the exchange rate published on the Infor-euro website available at:
Exchange rate (InforEuro) (europa.eu)
The applicant must ensure that the resources which are necessary to carry out the action are not entirely provided by the EU grant.
Co-financing of the action may take the form of:
• the beneficiary's own resources,
• income generated by the action or work programme,
• financial contributions from third parties.
Overall co-financing may also include in-kind contributions from third parties, i.e. non-financial resources made available free of charge by third parties to the beneficiary or to the consortium. The corresponding costs of third parties are not eligible under the grant, e.g. providing a meeting room or equipment for free, etc.
In-kind contributions shall be presented separately in the estimated budget to reflect the total resources allocated to the action. Their approximate value shall be indicated in the estimated budget and shall not be subject to subsequent changes.
11.5 Reporting and payment arrangements
The reporting and payment arrangements are fixed in the Grant Agreement (Data Sheet, point 4 and art 21 and 22).
After grant signature, you will normally receive a prefinancing to start working on the project (float of normally 60% of the maximum grant amount; exceptionally less or no prefinancing). The prefinancing will be paid 30 days from entry into force/financial guarantee (if required) — whichever is the latest.
There will be no interim payments.
Payment of the balance: At the end of the project, we will calculate your final grant amount. If the total of earlier payments is higher than the final grant amount, we will ask you to pay back the difference (recovery).
Please be aware that payments will be automatically lowered if you have outstanding debts towards the EU (granting authority or other EU bodies). Such debts will be offset by us — in line with the conditions set out in the Grant Agreement (see art 22).
Please also note that you are responsible for keeping records on all the work done and the costs and units declared.
11.6 Prefinancing guarantees
If a prefinancing guarantee is required, it will be fixed in the Grant Agreement (Data Sheet, point 4). The amount will be set during grant preparation and it will normally be equal or lower than the prefinancing for your grant.
The guarantee should be in euro and issued by an approved bank/financial institution established in an EU Member State. If you are established in a non-EU country and would like to provide a guarantee from a bank/financial institution in your country, please contact us (this may be exceptionally accepted, if it offers equivalent security).
Amounts blocked in bank accounts will NOT be accepted as financial guarantees.
It is important that the requested amount is covered and that the guarantee(s) are sent to us in time to make the prefinancing (scanned copy via Portal AND original by post).
If agreed with us, the bank guarantee may be replaced by a guarantee from a third party.
The guarantee will be released at the end of the grant, in accordance with the conditions laid down in the Grant Agreement.
11.7 Certificates
Depending on the type of action, size of grant amount and type of beneficiaries, you may be requested to submit different certificates. The types, schedules and thresholds for each certificate are fixed in the Grant Agreement (Data Sheet, point 4 and art 24).
11.8 Liability regime for recoveries
The liability regime for recoveries will be fixed in the Grant Agreement (Data Sheet point 4.4 and art 22).
For beneficiaries, it is one of the following:
• limited joint and several liability with individual ceilings — each beneficiary up to their maximum grant amount
• unconditional joint and several liability — each beneficiary up to the maximum grant amount for the action
or
• individual financial responsibility — each beneficiary only for their own debts.
In addition, the granting authority may require joint and several liability of affiliated entities (with their beneficiary).
11.9 Provisions concerning the project implementation
IPR rules: see Model Grant Agreement (art 16 and Annex 5):
• rights of use on results: Yes
• access to results for policy purposes: Yes
• access rights to ensure continuity and interoperability obligations: Yes
Communication, dissemination and visibility of funding: see Model Grant Agreement (art 17 and Annex 5):
• additional communication and dissemination activities: Yes
Specific rules for carrying out the action: see Model Grant Agreement (art 18 and Annex 5):
11.10 EU restrictive measures: Yes/Other specificities
11.11 Non-compliance and breach of contract
The Grant Agreement (chapter 5) provides for the measures we may take in case of breach of contract (and other non-compliance issues).
For more information, see AGA — Annotated Grant Agreement.

12. How to submit an application
Electronic submission
In case the applicant has the possibility to sign using a qualified electronic signature (QES), they should have the documents signed electronically by their authorised representative. Only the qualified electronic signature (QES) within the meaning of Regulation (EU) No 910/2014 (eIDAS Regulation)11 will be accepted.
Before sending the electronically signed documents, the signatures and validity of the certificates should be checked with one of the following tools:
• DSS Demonstration validation tool available at https://ec.europa.eu/cefdigital/DSS/webapp-demo/validation can help checking the validity of a certificate by indicating the number and type of valid signatures in a document.
• EU Trusted List Browser can be consulted in order to check whether the electronic signature provider and the trust service it provides are part of European Union Trusted List: https://webgate.ec.europa.eu/tl-browser/#

The applicant needs to make sure to use a QES compliant to eIDAS Regulation, by checking that both the service provider and the qualified certificate generation service used are included in the EU Trusted List Browser.
The application must be sent to the following email address:
[email protected]

13. Help
Contacts
European Commission
DG EAC – Sport Unit
Attn: Mr Giorgio GUAZZUGLI MARINI
B-1049 Brussels
Email: [email protected]
Tel. +32 2 29 81370


14. Important





Erasmus+ Programme


Invitation to submit a proposal

Erasmus + 2026
Peer learning activities in the field of sport











EUROPEAN COMMISSION
DIRECTORATE-GENERAL FOR EDUCATION, YOUTH, SPORT AND CULTURE

Culture, Creativity and Sport
Sport
TABLE OF CONTENTS
0. Introduction 4
1. Background 5
2. Objectives — Themes and priorities — Activities that can be funded — Expected impact 5
2.1 Objectives 5
2.2 Themes and priorities (scope) 5
2.3 Activities that can be funded (scope) 5
2.4 Expected impact 6
3. Available budget 6
4. Timetable and deadlines 6
5. Admissibility and documents 7
6. Eligibility 7
6.1 Eligible participants (eligible countries) 7
6.2 Eligible activities 7
6.3 Geographic location (target countries) 8
6.4 Duration 8
6.5 Ethics 8
7. Financial and operational capacity and exclusion 8
7.1. Financial capacity 8
7.2. Operational capacity 9
8. Exclusion 9
9. Evaluation and award procedure 11
10. Award criteria 11
11. Legal and financial set-up of the Grant Agreement 12
11.1 Starting date and project duration 12
11.2 Form of grant, funding rate and maximum grant amount 13
11.3 Budget categories and cost eligibility rules 13
11.4 Balanced budget 17
11.5 Reporting and payment arrangements 17
11.6 Prefinancing guarantees 18
11.7 Certificates 18
11.8 Liability regime for recoveries 18
11.9 Provisions concerning the project implementation 19
11.10 EU restrictive measures: Yes/Other specificities 19
11.11 Non-compliance and breach of contract 19
12. How to submit an application 19
13. Help 20
14. Important 21
































0. Introduction
This is an invitation to submit an application for an EU action grant in the field of sport under the Erasmus+ Programme.
The regulatory framework for this EU Funding Programme is set out in:
• Regulation 2024/25091 (EU Financial Regulation)
• the basic act Erasmus+ Regulation 2021/8172.
• The AWP 2026 Erasmus+
The invitation is launched in accordance with the 2026 Work Programme3 and will be managed by the European Commission (DG EAC).
It concerns the direct award to The Estonian Ministry of Culture - The Role of coaches in society and development of Coaching Qualifications
for Peer Learning Activities (PLA) in the field of sport.
This invitation to submit a proposal does not legally bind the Commission. The granting authority reserves the right to abandon or cancel the award of this grant and to send another invitation to submit a proposal with different content and appropriate deadlines for submission.

We invite you to read the documentation carefully, and in particular this Invitation Document and the Model Grant Agreement and their annexes.
These documents provide clarifications and answers to questions you may have when preparing your application:
• the Invitation Document outlines the:
◦ background, objectives, scope, activities that can be funded and the expected results (sections 1 and 2)
◦ timetable and available budget (sections 3 and 4)
◦ admissibility and eligibility conditions (including mandatory documents; sections 5 and 6)
◦ criteria for financial and operational capacity and exclusion (section 7 & 8)
◦ evaluation and award procedure (section 9)
◦ award criteria (section 10)
◦ legal and financial set-up of the Grant Agreements (section 11)
◦ how to submit an application (section 12)
• the Invitation Document includes the following annexes:
◦ Annex 1 Model Application Form
◦ Annex 2 Model Grant Agreement
◦ Annex 3 FCC Methodology
• the AGA — Annotated Grant Agreement contains:
◦ detailed annotations on all the provisions in the Grant Agreement you will have to sign in order to obtain the grant (including cost eligibility, payment schedule, accessory obligations, etc).
You are also encouraged to visit the Erasmus+ Project Results website to consult the list of projects funded previously.

1. Background
An application is welcomed for a peer learning activity (PLA) that corresponds to the framework of the implementation of the EU Work Plan for Sport 2024-2027 as well as the aforementioned AWP 2026 Erasmus+ and which are agreed with the Commission.

2. Objectives — Themes and priorities — Activities that can be funded — Expected impact
The aim of the PLA is the exchange of knowledge, experience and examples of good practices on policy topics of common interest in the field of sport outlined in the EU Work Plan for Sport. Such peer learning activity should include no less than seven countries (Member States and/or third countries associated to the Erasmus+ programme, at the initiative of one of the Member States (leader)). A typical activity may consist of preparatory meeting online and a physical event followed by a post-editing by experts nominated by Member States.
2.1 Objectives
The application should highlight the EU added value and dimension of the PLA as well as its programme (speakers, participants). The action should include, inter alia, an outcome (e.g. report, conclusion, proposals for the future, etc.) that contributes to the further development of the topic and that can be publicly disseminated. This includes a summary report that can be easily communicated among a broader audience, as appropriate.
Note on the activity format: the application and budget tables should contain information on the proposed format of meetings (physical, virtual or hybrid) and also include the additional costs of the hybrid or virtual format(s) as a backup version(s) where so required.




2.2 Themes and priorities (scope)
Key topics as outlined in the EU Work Plan for Sport 2024 - 20274:
• Safe Environment in Sport
• Fight against hate speech
• Anti-doping
• Sport and education
• Gender equality
• Traditional sports
• European Sport Model
• Athletes' rights
• Good governance development and promotion within sport
• Fight against the manipulation of sports competitions
• Innovation and digitalisation
• Sustainable sport
• Sustainable sport facilities and spatial planning
• Sports tourism
• Major Sporting events
• Policymaking and investments in sport
• Strengthening the resilience of the sport sector
• Creation of adequate opportunities for sport and physical activity for all generations
• Promoting Physical Activity
• Mental health and well-being in sport
2.3 Activities that can be funded (scope)
The following types of activities are eligible:
• meeting/seminars.
• awareness and dissemination actions.
• actions aiming at the creation and improvement of networks, exchanges of good practices.
• supportive analyses, mapping.
These activities aim to provide a framework to discuss, exchange ideas and best practices on the main challenges in the field of sport outlined in the EU Work Plan for Sport.
2.4 Expected impact
The PLA is expected to help with improving policies and encouraging further collaboration between EU Member States in the proposed topic. In this respect, participation of representatives in the field from minimum 7 countries should guarantee a good level of the relating dialogue and respective impact.

3. Available budget
The total budget earmarked for the co-financing of projects under this invitation to submit a proposal is estimated at EUR 25 000.
The maximum grant will be EUR 25 000.
The Commission reserves the right not to distribute all the funds available.

4. Timetable and deadlines
Timetable and deadlines (indicative)
Call opening:
20 April 2026
Deadline for submission:
25 May 2026
Evaluation:
15 June 2026
Information on evaluation results:
19 June 2026
GA signature:
15 July 2026


5. Admissibility and documents
In order to be admissible, applications must be submitted in writing, must be complete and contain all requested information and all required annexes and supporting documents, including the signed application form and its completed sections (see section 12).
Failure to comply with those requirements may lead to rejection of the application.
At proposal submission, you will have to confirm that the information in the application is correct and complete and that you comply with the conditions for receiving EU funding (exclusion, etc.). Before signing the grant, each beneficiary and affiliated entity will have to confirm this by signing a declaration of honour.
Your application must be readable.
Proposals are limited to maximum 40 pages. Evaluators will not consider any additional pages.
You may be asked at a later stage for further documents (for legal entity validation, financial capacity check, bank account validation, etc.).

6. Eligibility
6.1 Eligible participants (eligible countries)
According to the Work Programme Key Action 3, point 2 (Actions implemented under direct management - by exception to calls for proposals – Article 198 Financial Regulation), section b) (Peer-learning activities), index reference in budget table (WPI) 6.16, the grant is to be awarded to ministries, governmental authorities or other public bodies designated by Member States or third countries associated to the programme, wishing to organise peer learning activities in the framework of the implementation of the EU Work Plan for Sport.
The identity of the applicant (and compliance with general eligibility conditions) will be verified through the documents provided.
Beneficiaries and affiliated entities must register in the Participant Register — before submitting the proposal — and will have to be validated by the Central Validation Service (REA Validation). For the validation, they will be requested to upload documents showing legal status and origin (copy of the resolution, decision or other official document establishing the entity, etc.). In order to assess the applicant’s eligibility, the applicant must provide a print screen of their valid PIC number, together with their application.
6.2 Eligible activities
Eligible activities are the ones set out in section 3 above.
The project should take into account the results of projects supported by other EU funding programmes. The complementarities must be described in the project proposal.
The project must comply with EU policy interests and priorities (such as environment, social, security, industrial and trade policy, etc.).
Financial support to third parties is not allowed.
6.3 Geographic location (target countries)
The proposal must relate to activities taking place in Member States and/or third countries associated to the Erasmus+ programme. In addition, the AWP 2026 Erasmus+ states that such a peer learning activity should include no less than seven countries (Member States and/or third countries associated to the programme).
6.4 Duration
The project should normally range between 3 and 9 months (extensions to the period of implementation are possible, if duly justified and through an amendment).
6.5 Ethics
Projects must comply with:
• highest ethical standards and
• applicable EU, international and national law.

7. Financial and operational capacity
7.1. Financial capacity
Applicants must have stable and sufficient resources to successfully implement the projects and contribute their share. Organisations participating in several projects must have sufficient capacity to implement all these projects.
The applicant is deemed to have the necessary financial capacity upon signature of the declaration on the honour confirming it, except when the applicant is a private entity receiving a pre-financing of more than EUR 600.000 or, following a risk assessment foreseen in Annex 3, receiving a grant of more than EUR 60.000.
In these cases only, the financial capacity check will be carried out on the basis of the documents you will be requested to upload in the Participant Register during grant preparation (e.g. profit and loss account and balance sheet, business plan, audit report produced by an approved external auditor, certifying the accounts for the last closed financial year, etc.). The analysis will be based on neutral financial indicators, but will also take into account other aspects, such as dependency on EU funding and deficit and revenue in previous years. If needed, it may also be done for affiliated entities. Please refer to Annex 3 of this invitation for further information.
If we consider that your financial capacity is not satisfactory, we may require:
• further information
• an enhanced financial responsibility regime, i.e. joint and several responsibility for all beneficiaries or joint and several liability of affiliated entities (see below, section 11)
• prefinancing paid in instalments
• (one or more) prefinancing guarantees (see below, section 11)
or
• propose no prefinancing
• reject the proposal.
7.2. Operational capacity
Applicants must have the know-how, qualifications and resources to successfully implement the projects and contribute their share (including sufficient experience in projects of comparable size and nature).
Entities that have been identified as named beneficiary in the Work Programme in accordance with Article 198 of the Financial Regulation are in principle considered to have sufficient operational capacity to carry out the action. In particular, this applies to Member States, public bodies, Member State organisations and international organisations. In case of doubt, the granting authority will however undertake an operational capacity check. Additional supporting documents may be requested, if needed to confirm the operational capacity of any applicant.
Applicants will then have to show their operational capacity via the following information:
• profiles (qualifications and experience) of the staff responsible for managing and implementing the project
• list of previous projects (key projects for the last 4 years).

8. Exclusion
Applicants which are subject to an EU exclusion decision or in one of the following exclusion situations that bar them from receiving EU funding can NOT participate:
• bankruptcy, winding up, affairs administered by the courts, arrangement with creditors, suspended business activities or other similar procedures (including procedures for persons with unlimited liability for the applicant’s debts)
▪ in breach of social security or tax obligations (including if done by persons with unlimited liability for the applicant’s debts)
▪ guilty of grave professional misconduct (including if done by persons having powers of representation, decision-making or control, beneficial owners or persons who are essential for the award/implementation of the grant)
▪ committed fraud, corruption, links to a criminal organisation, money laundering, terrorism-related crimes (including terrorism financing), child labour or human trafficking (including if done by persons having powers of representation, decision-making or control, beneficial owners or persons who are essential for the award/implementation of the grant)
◦ shown significant deficiencies in complying with main obligations under an EU procurement contract, grant agreement, prize, expert contract, or similar (including if done by persons having powers of representation, decision‑making or control, beneficial owners or persons who are essential for the award/implementation of the grant)
◦ guilty of irregularities within the meaning of Article 1(2) of EU Regulation 2988/955 (including if done by persons having powers of representation, decision‑making or control, beneficial owners or persons who are essential for the award/implementation of the grant)
◦ created under a different jurisdiction with the intent to circumvent fiscal, social or other legal obligations in the country of origin or created another entity with this purpose (including if done by persons having powers of representation, decision‑making or control, beneficial owners or persons who are essential for the award/implementation of the grant).
Applicants will also be rejected if it turns out that6:
• during the award procedure they misrepresented information required as a condition for participating or failed to supply that information
• they were previously involved in the preparation of the call and this entails a distortion of competition that cannot be remedied otherwise (conflict of interest).
Supporting documents
The applicant must provide a declaration on their honour certifying that they are not in one of the situations referred to in Articles 138(1) and 143 FR, by filling in and signing Section C of the application form.
This obligation may be fulfilled in one of the following ways:
(i) the applicant signs a declaration in its name and on behalf of its affiliated entities; OR
(ii) the applicant and its affiliated entities each sign a separate declaration in their own name.

9. Evaluation and award procedure
The proposal will be checked against the formal requirements (admissibility and eligibility) and then evaluated for selection and award criteria (see sections 7 and 10). If it is successful, it will be invited for grant agreement preparation.
No commitment for funding — Invitation to grant preparation does NOT constitute a formal commitment for funding. We will still need to make various legal checks before grant award: legal entity validation, financial capacity, exclusion check, etc.
Grant preparation will involve a dialogue in order to fine-tune technical or financial aspects of the project and may require extra information from your side. It may also include adjustments to the proposal to address recommendations of the evaluation committee or other concerns. Compliance will be a pre-condition for signing the grant.
If you believe that the evaluation procedure was flawed, you can submit a complaint (following the deadlines and procedures set out in the evaluation result letter).

10. Award criteria
The award criteria for this call are as follows:
• Relevance: clarity and consistency of project, objectives and planning; extent to which they match the themes and priorities and objectives of the call; contribution to the EU strategic and legislative context; European/trans-national dimension; impact/interest for a number of countries (EU or eligible non-EU countries); possibility to use the results in other countries; potential to develop mutual trust/cross-border cooperation (25 points)
• Quality:
◦ Project design and implementation: technical quality; logical links between the identified problems, needs and solutions proposed (logical frame concept); methodology for implementing the project (concept and methodology, management, procedures, timetable, risks and risk management, monitoring and evaluation); feasibility of the project within the proposed time frame; cost effectiveness (sufficient/appropriate budget for proper implementation; best value for money) (25 points)
◦ Partnership and cooperation arrangements: quality of the consortium and project teams; appropriate procedures and problem-solving mechanisms for cooperating within the project teams and consortium (25 points)
• Impact: ambition and expected long-term impact of results on target groups/general public; appropriate dissemination strategy for ensuring sustainability and long-term impact; sustainability of results after EU funding ends (25 points).
Award criteria
Minimum pass score
Maximum score
Relevance
15
25
Quality — Project design and implementation
15
25
Quality — Partnership and cooperation arrangements
15
25
Impact
15
25
Overall (pass) scores
60
100

Maximum points: 100 points.
Individual thresholds per criterion: 15/25, 15/25, 15/25 and 15/25 points.
Overall threshold: 60 points.
A proposal that passes the individual thresholds AND the overall threshold will be considered for funding — within the limits of the available budget.

11. Legal and financial set-up of the Grant Agreement
If you pass evaluation, your project will be invited for grant preparation, where you will be asked to prepare the Grant Agreement together with the EU Project Officer.
This Grant Agreement will set the framework for your grant and its terms and conditions, in particular concerning deliverables, reporting and payments.
11.1 Starting date and project duration
The project starting date and duration will be fixed in the Grant Agreement (Data Sheet, point 1). The period of eligibility of costs will start on the day the agreement is signed by the last of the parties. If the applicant can demonstrate the need to start the action before the agreement is signed, expenditure may be authorised as from the submission of application date and before signature for duly justified reasons. Exceptionally, the eligibility period can start before the date of submission of the grant application only if the legal basis and the financing decision covering the action foresee so. Grants may not be awarded retrospectively for actions already completed.
11.2 Form of grant, funding rate and maximum grant amount
The grant parameters (maximum grant amount, funding rate, total eligible costs, etc.) will be fixed in the Grant Agreement (Data Sheet, point 3 and art 5).
The grant will be a budget-based mixed actual cost grant (actual costs, with unit cost and flat-rate elements). This means that it will reimburse ONLY certain types of costs (eligible costs) and costs that were actually incurred for your project (NOT the budgeted costs). For unit costs and flat-rates, you can charge the amounts calculated as explained in the Grant Agreement (see art 6 and Annex 2 and 2a).
The costs will be reimbursed at the funding rate fixed in the Grant Agreement (maximum 80%)
Grants may NOT produce a profit (i.e. surplus of revenues + EU grant over costs). For-profit organisations must declare their revenues and, if there is a profit, we will deduct it from the final grant amount (see art 22.3).
Moreover, please be aware that the final grant amount may be reduced7 in case of non-compliance with the Grant Agreement (e.g. improper implementation, breach of obligations, etc.).
11.3 Budget categories and cost eligibility rules
The budget categories and cost eligibility rules are fixed in the Grant Agreement (Data Sheet, point 3, art 6 and Annex 2).
Budget categories for this call:
• A. Personnel costs
◦ A.1 Employees, A.2 Natural persons under direct contract, A.3 Seconded persons
◦ A.4 SME owners and natural person beneficiaries
◦ A.5 Volunteers
• B. Subcontracting costs
• C. Purchase costs
• C.1 Travel and subsistence
• C.2 Equipment
• C.3 Other goods, works and services
• E. Indirect costs

Specific cost eligibility conditions for this Grant Agreement, complementing what is indicated in the Data Sheet, point 3, and art 6:
• personnel costs:
• SME owner/natural person unit cost8: Yes
• Volunteers’ unit cost9: Yes (with indirect costs)
• will be calculated on the basis of the actual daily salary/fees of the employee/service provider, multiplied by the number of days to be spent on the project. This calculation may include, if necessary, all the normal charges paid by the employer, such as social security contributions and related costs, but must exclude any bonus, incentive and profit-sharing arrangements or running costs. Personnel costs may not exceed the normal costs for each personnel category in the country concerned.
• travel, accommodation and subsistence unit cost10: Yes
• the beneficiary must calculate the travel, accommodation and subsistence costs as unit costs in accordance with the method set out in Annex 2a if covered by Decision C(2021)35. If not covered by the Decision, as costs actually incurred and in line with the beneficiary’s usual practices on travel. The most economical fares must be used. Several travel agencies should be contacted in order to obtain the best possible prices
• rail travel (exceptionally, first class if this is allowed by the institution concerned) must be used for journeys of up to 400 kilometres, except in an emergency or where a sea crossing is involved
• for journeys of more than 400 kilometres (or less where a sea crossing is involved or in an emergency), air travel may be used. Apex tickets or special fares must be used as far as possible. Air travel costs higher than an economy class fare are not allowed
• the cost of travel by car will be eligible, based on a kilometre allowance of €0.28 per kilometre driven, provided it is calculated according to the conditions below:
a) private car, hired car or taxi: the amount to be considered eligible is limited to the cost of one equivalent first class rail fare (regardless of how many people are travelling in the car)
b) hired car (class A except where more than two persons are travelling, in which case maximum class B may be used): the actual costs will be eligible. However, a hired car may only be used if no other suitable transport is available
c) motorway tolls and parking fees are reimbursed separately on presentation of supporting documents
d) the distance in kilometres is calculated on the basis of the fastest route between the place of origin and the place of arrival. The fastest route will be calculated using appropriate software for calculating distances
• normal travel insurance costs will be eligible
• when accommodation and subsistence costs need to be based on the actual costs incurred, they are eligible as long as:
a) they are indispensable and reasonable, taking into consideration the place of the stay
b) they are calculated in accordance with the internal regulations of the beneficiary concerned
• subcontracting costs: refer to article 6.2, section B., of the MGA
• equipment costs: depreciation
• for equipment other than computers and office equipment, which are specially acquired for the implementation of the project, the annual cost likely to be taken into account for eligibility corresponds to the purchase price multiplied by the percentage of use for the project and by the depreciation rate
• computer or other office equipment used for the administration of the project is included under the 7% overheads, and will not be accepted as a separate eligible cost
• other cost categories:
• costs for financial support to third parties: not allowed
• indirect cost flat-rate: up to a maximum of 7% of the eligible direct costs (categories A-D, except volunteers’ costs and exempted specific cost categories, if any)
• indirect costs may not include costs entered under another budget heading.
• the applicant’s attention is drawn to the fact that if they are receiving an operating grant financed by the EU or Euratom budget, they may not declare indirect costs for the period(s) covered by the operating grant, unless they can demonstrate that the operating grant does not cover any costs of the action.
• in order to demonstrate this, in principle, the applicant should:
a) use analytical cost accounting that allows to separate all costs (including overheads) attributable to the operating grant and the action grant. For that purpose the beneficiary should use reliable accounting codes and allocation keys ensuring that the allocation of the costs is done in a fair, objective and realistic way
b) record separately:
▪ all costs incurred for the operating grants (i.e. personnel, general running costs and other operating costs linked to the part of its usual annual activities), and
▪ all costs incurred for the action grants (including the actual indirect costs linked to the action)
• if the operating grant covers the entire usual annual activity and budget of the beneficiary, the latter is not entitled to receive any indirect costs under the action grant
• VAT: non-deductible VAT is eligible (but please note that since 2013 VAT paid by beneficiaries that are public bodies acting as public authority is NOT eligible)
• other:
• in-kind contributions for free are allowed, but cost-neutral, i.e. they cannot be declared as cost
• kick off meeting: costs for kick-off meeting organised by the granting authority are eligible (travel costs for maximum 2 persons, return ticket to Brussels and accommodation for one night) only if the meeting takes place after the project starting date set out in the Grant Agreement; the starting date can be changed through an amendment, if needed
• project websites: communication costs for presenting the project on the participants’ websites or social media accounts are eligible; costs for separate project websites are not eligible
• other ineligible costs:
◦ entertainment or representation expenses, unless explicit prior authorisation is granted in writing by the Commission
◦ expenses for travel to or from countries other than those indicated in the geographical location section of this invitation, unless explicit prior authorisation is granted in writing by the Commission
◦ external co-financing involving real estate
Volunteers’ costs — Volunteers costs are not a classic cost category. There are no costs because volunteers work for free, but they may nonetheless be added to the budget in the form of a pre-fixed unit cost (per volunteer) and thus allow you to benefit from the volunteers’ work for the grant (by increasing the amount of reimbursement up to 100% of the normal costs, i.e., cost categories other than volunteers). More information is available in the AGA — Annotated Grant Agreement, art 6.2.A.5.
If indirect costs for volunteers’ costs are eligible, you can add them manually to the volunteers’ costs category in Annex 2 of the Grant Agreement (calculate the 7% flat-rate on the amount of volunteers’ costs calculated as unit costs and then add them on top).
11.4 Balanced budget
The estimated budget of the action must be attached to the application form. It must have revenue and expenditure in balance.
The budget must be drawn up in euros.
Applicants for whom costs will not be incurred in euros should use the exchange rate published on the Infor-euro website available at:
Exchange rate (InforEuro) (europa.eu)
The applicant must ensure that the resources which are necessary to carry out the action are not entirely provided by the EU grant.
Co-financing of the action may take the form of:
• the beneficiary's own resources,
• income generated by the action or work programme,
• financial contributions from third parties.
Overall co-financing may also include in-kind contributions from third parties, i.e. non-financial resources made available free of charge by third parties to the beneficiary or to the consortium. The corresponding costs of third parties are not eligible under the grant, e.g. providing a meeting room or equipment for free, etc.
In-kind contributions shall be presented separately in the estimated budget to reflect the total resources allocated to the action. Their approximate value shall be indicated in the estimated budget and shall not be subject to subsequent changes.
11.5 Reporting and payment arrangements
The reporting and payment arrangements are fixed in the Grant Agreement (Data Sheet, point 4 and art 21 and 22).
After grant signature, you will normally receive a prefinancing to start working on the project (float of normally 60% of the maximum grant amount; exceptionally less or no prefinancing). The prefinancing will be paid 30 days from entry into force/financial guarantee (if required) — whichever is the latest.
There will be no interim payments.
Payment of the balance: At the end of the project, we will calculate your final grant amount. If the total of earlier payments is higher than the final grant amount, we will ask you to pay back the difference (recovery).
Please be aware that payments will be automatically lowered if you have outstanding debts towards the EU (granting authority or other EU bodies). Such debts will be offset by us — in line with the conditions set out in the Grant Agreement (see art 22).
Please also note that you are responsible for keeping records on all the work done and the costs and units declared.
11.6 Prefinancing guarantees
If a prefinancing guarantee is required, it will be fixed in the Grant Agreement (Data Sheet, point 4). The amount will be set during grant preparation and it will normally be equal or lower than the prefinancing for your grant.
The guarantee should be in euro and issued by an approved bank/financial institution established in an EU Member State. If you are established in a non-EU country and would like to provide a guarantee from a bank/financial institution in your country, please contact us (this may be exceptionally accepted, if it offers equivalent security).
Amounts blocked in bank accounts will NOT be accepted as financial guarantees.
It is important that the requested amount is covered and that the guarantee(s) are sent to us in time to make the prefinancing (scanned copy via Portal AND original by post).
If agreed with us, the bank guarantee may be replaced by a guarantee from a third party.
The guarantee will be released at the end of the grant, in accordance with the conditions laid down in the Grant Agreement.
11.7 Certificates
Depending on the type of action, size of grant amount and type of beneficiaries, you may be requested to submit different certificates. The types, schedules and thresholds for each certificate are fixed in the Grant Agreement (Data Sheet, point 4 and art 24).
11.8 Liability regime for recoveries
The liability regime for recoveries will be fixed in the Grant Agreement (Data Sheet point 4.4 and art 22).
For beneficiaries, it is one of the following:
• limited joint and several liability with individual ceilings — each beneficiary up to their maximum grant amount
• unconditional joint and several liability — each beneficiary up to the maximum grant amount for the action
or
• individual financial responsibility — each beneficiary only for their own debts.
In addition, the granting authority may require joint and several liability of affiliated entities (with their beneficiary).
11.9 Provisions concerning the project implementation
IPR rules: see Model Grant Agreement (art 16 and Annex 5):
• rights of use on results: Yes
• access to results for policy purposes: Yes
• access rights to ensure continuity and interoperability obligations: Yes
Communication, dissemination and visibility of funding: see Model Grant Agreement (art 17 and Annex 5):
• additional communication and dissemination activities: Yes
Specific rules for carrying out the action: see Model Grant Agreement (art 18 and Annex 5):
11.10 EU restrictive measures: Yes/Other specificities
11.11 Non-compliance and breach of contract
The Grant Agreement (chapter 5) provides for the measures we may take in case of breach of contract (and other non-compliance issues).
For more information, see AGA — Annotated Grant Agreement.

12. How to submit an application
Electronic submission
In case the applicant has the possibility to sign using a qualified electronic signature (QES), they should have the documents signed electronically by their authorised representative. Only the qualified electronic signature (QES) within the meaning of Regulation (EU) No 910/2014 (eIDAS Regulation)11 will be accepted.
Before sending the electronically signed documents, the signatures and validity of the certificates should be checked with one of the following tools:
• DSS Demonstration validation tool available at https://ec.europa.eu/cefdigital/DSS/webapp-demo/validation can help checking the validity of a certificate by indicating the number and type of valid signatures in a document.
• EU Trusted List Browser can be consulted in order to check whether the electronic signature provider and the trust service it provides are part of European Union Trusted List: https://webgate.ec.europa.eu/tl-browser/#

The applicant needs to make sure to use a QES compliant to eIDAS Regulation, by checking that both the service provider and the qualified certificate generation service used are included in the EU Trusted List Browser.
The application must be sent to the following email address:
[email protected]

13. Help
Contacts
European Commission
DG EAC – Sport Unit
Attn: Mr Giorgio GUAZZUGLI MARINI
B-1049 Brussels
Email: [email protected]
Tel. +32 2 29 81370


14. Important