The internal invoicing covers the costs for goods and services which the beneficiary itself produced or provided for the action.
If costs for internal invoicing are explicitly stated as eligible in the call text, they can be reported in the project.
The budgeting and calculation must be done as unit costs according to the usual cost accounting practice of the beneficiary. For the calculation has to be done by applying the actual costs recorded in the accounts of the beneficiary. These costs must be either attributed directly or on the basis of cost drivers.
Actual costs may be adjusted on the basis of budgeted or estimated elements, if they are relevant for the calculation, reasonable and correspond to objective and verifyable information.
The costs for internal invoicing are not considered for the 25% flat-rate of indirect costs. Alternatively, it is possible to include actual indirect costs.
The use of the invoiced goods and services for the project and the time of use must be documented. An "internal invoice" is not necessary, but the beneficiary must document the methodology of calculation (which must be part of the usual cost accounting practice of the beneficiary).
Please also note that internally invoiced personnel costs must be calculated according to the Horizon Europe rules and the staff concerned must keep EU rules-compliant evidence (i.e. Declarations and/or time sheets).
More information can be found ...
- in the Annotated Grant Agreement (AGA), Article 6.2.D.2.
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