Shared costs

Costs attributable to the functioning of the field offices necessary to implement the Action, are eligible in proportion to the amount of activity directly attributable to the Action.

Taxes, duties and charges, including VAT

These costs can be consideerd eligibile only provided the UN Agency cannot recover them. See the paragraph about VAT

Costs of funding to Contractors and Implementing Partners

The costs entailed by Contractors and Implementing Partners can be considered eligible as long as they are incurred for the implementation of the Action described in Single Form. On the basis of this, we can consider as eligible those costs incurred by Contractors and Implementing Partners and related to:

  • equipment (new or used) and goods that are directly attributable to the Action,
  • works and services (transport, storage and distributing, rent of equipment, etc.) directly attributable to the Action as well


Please note that, in any case, UN Agency remains fully responsible towards the Commission for all funds unduly paid to Contractors and Implementing Partners and that it shall take all necessary measures to recover funds unduly paid or incorrectly used by them.

N.B. In case of consortium, if reasonable,the coordination costs can be acceptable.

Costs incurred by the Sub-delegatees

The costs incurred by the Sub-delegatees can be considered as eligible costs Conditions
These costs must respect the same conditions to be respected by the costs incurred by the UN Agencies.
In any case, the financial responsibility remains of the UN Agency that signed the Agreement, which have the full financial responsibility towards the Commission for all funds unduly paid to Sub-delegatees. For this reason, the UN Agency is asked to take all necessary measures to recover funds unduly paid or incorrectly used by Sub-delegatees.