Home Register Feedback SiteMap Disclaimer Copyright Contact
About Us
Public Workshops
Customised Workshops
Horizon Europe Links
Leaflets, Tools & Presentations
Horizon2020 Links
FP7 Financial Info and FAQs
FP7 Links
FP6 Financial Info & FAQs
FP6 Links
Project Admin
FP6 Financial Info & FAQs --> Proposal --> Overheads --> Overheads FAQs


I would like to know if usual office supplies (paper, copying,...) can be considered as eligible direct costs in fp6 projects or if these costs should be considered as indirect costs whatever the cost model used (FC, FCF or AC)? Same question for the purchase of books/scientific documentation.


The cost model does not (except in exceptional circumstances under FC) affect whether the cost is direct or indirect (overheads). Usual stationery, office supplies etc are overheads, only special types of office supplies can be direct costs if it can be demonstrated that:


1.       Used only on project

2.       The accounting procedures of the organisation charge these as direct costs as a usual practice.

3.       Are economic actual and necessary for project

4.       Are “special” in nature – i.e. different from normal supplies


The same would apply to books, although frequently scientific books etc are specific to the field of the project and therefore more likely to be direct costs.

Site Developed by S.Y. Technologies Last updated: 10/21/2021