CHAPTER V

All or part of an Interreg operation may be implemented outside of a Member State, including outside the Union, provided that the Interreg operation contributes to the objectives of the respective Interreg programme. Without prejudice to the eligibility rules laid down in Articles 63 to 68 of Regulation (EU) 2021/1060, in Articles 5 and 7 of (EU) 2021/1058 or in this Chapter, including in acts adopted thereunder, the participating Member States and, where applicable, third countries, partner countries and OCTs shall, by a joint decision in the monitoring committee, only establish additional rules on eligibility of expenditure for the Interreg programme on categories of expenditure not covered by those provisions. Those additional rules shall cover the Interreg programme as a whole. However, where an Interreg programme selects operations based on calls for proposals, those additional rules shall be adopted before the calls for proposals are published. In all other cases, those additional rules shall be adopted before operations are selected. For matters not covered by the eligibility rules laid down in Articles 63 to 68 of Regulation (EU) 2021/1060, in Articles 5 and 7 of Regulation (EU) 2021/1058 and in this Chapter, including in acts adopted thereunder or in rules established in accordance with paragraph 2 of this Article, the national rules of the Member State and, where applicable, of the third countries, partner countries and OCTs in which the expenditure is incurred shall apply. In the event of a difference of opinion between the managing authority and the audit authority with regard to the eligibility as such of an Interreg operation selected under an Interreg programme, the opinion of the managing authority shall prevail, taking due account of the opinion of the monitoring committee. OCTs shall not be eligible for support from the ERDF under Interreg programmes, but may participate in those programmes under the conditions set out in this Regulation. The participating Member States and, where applicable, third countries, partner countries and OCTs, may agree in the monitoring committee of an Interreg programme that expenditure falling under one or more of the categories referred to in Articles 39 to 44 shall not be eligible under one or more priorities of an Interreg programme. Any expenditure eligible in accordance with this Regulation shall relate to the costs of initiating or initiating and implementing an operation or part of an operation. The following costs are not eligible: fines, financial penalties and expenditure on legal disputes and litigation; costs of gifts; or costs related to fluctuation of foreign exchange rate. Where the flat rate provided for in Article 56(1) of Regulation (EU) 2021/1060 is used to calculate eligible costs other than direct staff costs of an operation, it shall not be applied to direct staff costs calculated on the basis of a flat rate as referred to in point (c) of Article 39(3) of this Regulation. By way of derogation from point (c) of Article 76(1) of Regulation (EU) 2021/1060, expenditure paid in another currency shall be converted into euro by each beneficiary coming from countries which have not adopted the euro as their currency using the monthly accounting exchange rate of the Commission in the month during which that expenditure was submitted for verification. Staff costs shall consist of gross employment costs of staff employed by the Interreg partner in one of the following ways: full time; part-time with a fixed percentage of time worked per month; part-time with a flexible number of hours worked per month; or on an hourly basis. Staff costs shall be limited to the following: salary payments related to the activities which the entity would not carry out if the operation concerned was not undertaken, provided for in an employment document, either in the form of an employment or work contract or an appointment decision, or by law, and relating to responsibilities specified in the job description of the staff member concerned; any other costs directly linked to salary payments incurred and paid by the employer, such as employment taxes and social security including pensions as covered by Regulation (EC) No 883/2004 of the European Parliament and of the Council Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (OJ L 166, 30.4.2004, p.1). , on condition that they are: provided for in an employment document or by law; in accordance with the legislation referred to in the employment document and with standard practices in the country or the organisation where the individual staff member is actually working, or both; and not recoverable by the employer. With regard to point (a) of the first subparagraph, payments to natural persons working for the Interreg partner under a contract other than an employment or work contract may be assimilated to salary payments and such a contract shall be considered to be an employment document. Staff costs may be reimbursed either: in accordance with point (a) of Article 53(1) of Regulation (EU) 2021/1060, proven by the employment document and payslips; under simplified cost options as set out in points (b) to (f) of Article 53(1) of Regulation (EU) 2021/1060; as a flat rate of up to 20 % of the direct costs other than the direct staff costs of that operation, without there being a requirement for the Member State to perform a calculation to determine the applicable rate; or as an hourly rate in accordance with Article 55(2) to (4) of Regulation (EU) 2021/1060 either for direct staff costs of individuals who work on full-time assignment on the operation or for individuals who work on part-time assignment on the operation pursuant to point (b) of paragraph 4 of this Article. Staff costs related to individuals who work on part-time assignment on the operation, may be calculated as either: a fixed percentage of the gross employment cost in accordance with Article 55(5) of Regulation (EU) 2021/1060; or a flexible share of the gross employment cost, in line with a number of hours varying from one month to the other worked on the operation, based on a time registration system covering 100 % of the working time of the employee. For staff employed pursuant to point (d) of paragraph 1, the hourly rate shall be multiplied by the number of hours actually worked on the operation based on a time registration system. Office and administrative costs shall be limited to the following elements: office rent; insurance and taxes related to the buildings where the staff is located and to the equipment of the office (such as fire or theft insurance); utilities (such as electricity, heating, water); office supplies; accounting; archives; maintenance, cleaning and repairs; security; IT systems; communication (such as telephone, fax, internet, postal services, business cards); bank charges for opening and administering the account or accounts where the implementation of an operation requires a separate account to be opened; and charges for transnational financial transactions. Office and administrative costs may be calculated as a fixed percentage of the gross employment cost in accordance with point (b) of the first subparagraph of Article 54 of Regulation (EU) 2021/1060. Travel and accommodation costs, regardless whether such costs are incurred and paid inside or outside the programme area, shall be limited to the following cost elements: travel costs (such as tickets, travel and car insurance, fuel, car mileage, toll, and parking fees); the cost of meals; accommodation costs; visa costs; and daily allowances. Any cost element listed in points (a) to (d) of paragraph 1 covered by a daily allowance shall not be reimbursed in addition to the daily allowance. Travel and accommodation costs of external experts and service providers fall under external expertise and services costs listed in Article 42. Direct payment of expenditure for cost elements listed in points (a) to (d) of paragraph 1 by an employee of the beneficiary shall be supported by a proof of reimbursement by the beneficiary to that employee. Travel and accommodation costs of an operation may be calculated at a flat rate of up to 15 % of the direct staff costs of that operation, without there being a requirement for the Member State to perform a calculation to determine the applicable rate. External expertise and service costs shall be limited to the following services and expertise provided by a public or private body or a natural person, other than the beneficiary, and all partners of the operation: studies or surveys (such as evaluations, strategies, concept notes, design plans, handbooks); training; translations; development, modifications and updates to IT systems and website; promotion, communication, publicity, promotional items and activities or information linked to an operation or to a programme as such; financial management; services related to the organisation and implementation of events or meetings (including rent, catering or interpretation); participation in events (such as registration fees); legal consultancy and notarial services, technical and financial expertise, other consultancy and accountancy services; intellectual property rights; verifications pursuant to point (a) of Article 74(1) of Regulation (EU) 2021/1060 and Article 46(1) of this Regulation; costs for the accounting function on programme level pursuant to Article 76 of Regulation (EU) 2021/1060 and Article 47 of this Regulation; audit costs on programme level pursuant to Articles 78 and 81 of Regulation (EU) 2021/1060 and pursuant to Articles 48 and 49 of this Regulation; the provision of guarantees by a bank or other financial institution where required by Union or national law or in a programming document adopted by the monitoring committee; travel and accommodation for external experts, speakers, chairpersons of meetings and service providers; and other specific expertise and services needed for operations. Costs for equipment purchased, rented or leased by the beneficiary of the operation other than those covered by Article 40 shall be limited to the following: office equipment; IT hardware and software; furniture and fittings; laboratory equipment; machines and instruments, tools or devices; vehicles; and other specific equipment needed for operations. Costs for the purchase of second-hand equipment may be eligible subject to the following conditions: no other assistance has been received for it from the Interreg funds or from the funds listed in point (a) of Article 1(1) of Regulation (EU) 2021/1060; its price does not exceed the generally accepted price on the market in question; and it has the technical characteristics necessary for the operation and complies with applicable norms and standards. Costs for infrastructure and works shall be limited to the following: purchase of land in accordance with point (b) of Article 64(1) of Regulation (EU) 2021/1060; building permits; building material; labour; and specialised interventions (such as soil remediation, mine-clearing).

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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.