Examples include consumables, catering, printing, graphics and translations, open access publications, costs of audit certificates from qualified auditors (Certificate on the Financial Statements, CFS) as well as licence and patent fees.
Unlike subcontracting, these are not "action tasks" (as described in Annex 1 of the Grant Agreement), but goods/services required by the beneficiaries themselves to implement "action tasks". The goods/services must be purchased from the supplier offering the best value for money and/or the lowest price.
Also eventual internal invoicing of costs is charged to this cost category.
Please note that goods/services which are treated as indirect costs in accordance with the beneficiary’s usual practice may not be charged as direct costs in EU projects.
More details can be found ...