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