Version: September 2014

Travel and accommodation

Fact sheet on eligibility of travel and accommodation costs1
Definition
Expenditure on travel and accommodation costs of staff of the partner organisation that
relate to delivery of the project. They cover travel costs, accommodation costs, costs of
meals, visa costs, and/or daily allowances.
General principles
Travel and accommodation costs must clearly link to the project and be essential for
effective delivery of the project activities.
Costs must be definitely borne by the partner organisation. Direct payment by a staff
member of the partner organisation must be supported by a proof of reimbursement from
the employer.
The principle of sound financial management should apply to the choice of transport and
accommodation. In line with the result-oriented policy approach, effectiveness should be
the leading principle. In the second instance, cost-efficiency should be ensured, taking
into account the entire cost of the mission (travel cost, staff costs related to the travel,
etc.).
Any expenditure item defined as travel costs, accommodation costs, costs of meals or
visa costs that is already covered by a daily allowance, cannot be eligible in addition to
the daily allowance, i.e. no double funding is permissible (ref: Article 65.11 Common
Provisions Regulation (EU) No 1303/2013).
Travel and accommodation costs of staff of organisations involved in the project as
associated partners can be eligible, as long as they are finally borne by any of the partner
organisations.
Travel and accommodation costs of external experts and service providers cannot be
included under this budget line; they must be reported as external expertise and services
costs.
Travel and accommodation costs of natural persons (e.g. speakers, chairpersons,
teachers, etc.) contributing to the project must be reported as external expertise and
services costs, unless the cost is borne directly by any of the partner organisations.
Budget line specific rules
Travel and accommodation costs must be justified by activities carried out within the
project, e.g. participation in project meetings, project site visits, meetings with the
programme bodies, seminars, conferences, etc.
Costs of travel and accommodation related to activities outside (the Union part of) the
programme area are only eligible, if they have been included in the approved Application
Form or approved by the programme following a request for travel. 2 In all cases, benefits
of such activities to the programme area must be demonstrated.
Maximum daily rates for hotel and subsistence should be respected, in accordance with
the national legislation or internal policy of the partner organisation. In duly justified
cases, costs above the maximum rates may be accepted.
1

Guidance provided in this fact sheet takes account of provisions of the regulatory framework 2014-2020 (in
particular rules on eligibility of expenditure for cooperation programmes set up in the Commission Delegated
Regulation (EU) 481/2014) and practices in use by ETC programmes in 2007-2013. The fact sheet is by no means a
legally binding document.
2
Expenditure outside (the Union part of) the programme area must follow procedures defined by the programme.
INTERACT is co-financed by the European Regional Development Fund (ERDF) | European Territorial Cooperation

Travel and accommodation cost should be properly documented in line with the national
legislation or internal policy of the partner organisation. In very exceptional cases
national rules concerning missing/lost documents may be accepted.

Audit trail
The following main documents must be available for control purposes:
1. Agenda or similar of the meeting/seminar/conference.
2. Paid invoices (e.g. hotel bills, travel tickets).
3. Daily allowance claims.
4. Proof of payment.
List of eligible and ineligible costs
An all-inclusive list of cost elements covered by the travel and accommodation category of costs
is provided in the Commission Delegated Regulation (EU) 481/2014. The INTERACT Matrix of
costs presents further examples of costs eligible under this budget line. Examples of ineligible
costs are also listed. Please refer to the abovementioned documents.
Programme-specific conditions
Programmes may establish stricter rules regarding the choice of modes of transport, e.g.
they may decide that the cost of taxis is not eligible, etc.
Some programmes may decide to use the EC scale of hotel maximum rates and daily
subsistence as a reference, defining the maximum ceiling. The EC fixed rates can apply in
particular to partner organisations that do not have any rules in this area (national,
organisational). The EC daily subsistence covers breakfast, two main meals and local
transportation. If the rates are used, no extra local travel expenses are eligible. In
addition, the daily subsistence should foresee necessary reductions whenever costs of
selected meals are covered by hosting organisations (e.g. lunch or dinner costs).

INTERACT is co-financed by the European Regional Development Fund (ERDF) | European Territorial Cooperation

Maximum eligible rates (in EUR) for hotel and daily subsistence allowance according to
Council Regulation (EC, Euratom) No 337/2007 of 27 March 2007
Country

Hotel ceiling

Daily subsistence

Austria

130

95

Belgium

140

92

Bulgaria

169

58

Cyprus

145

93

Czech Republic

155

75

Denmark

150

120

Estonia

110

71

Finland

140

104

France

150

95

Germany

115

93

Greece

140

82

Hungary

150

72

Ireland

150

104

Italy

135

95

Latvia

145

66

Lithuania

115

68

Luxembourg

145

92

Malta

115

90

Netherlands

170

93

Poland

145

72

Portugal

120

84

Romania

170

52

Sweden

160

97

Slovakia

125

80

Slovenia

110

70

Spain

125

87

United Kingdom

175

101

Source: Council Regulation (EC, Euratom) No 337/2007 of 27 March 2007 adjusting from 1 January 2007 the
scale applicable to missions by officials and other servants of the European Communities in Bulgaria and
Romania.
(http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2007.090.01.0001.01.ENG)
Note: as from 5 July 2013 the scale includes rates applicable to missions in Croatia; per diem rate is EUR
180 (daily subsistence and accommodation).

INTERACT is co-financed by the European Regional Development Fund (ERDF) | European Territorial Cooperation