Eligibility of expenditure
The criteria for eligibility of expenditure determine whether a cost qualifies for funding under the European Structural and Investment Funds (ESIF) – the European Regional Development Fund (ERDF), the European Social Fund (ESF), the Cohesion Fund, the European Agricultural Fund for Rural Development, and the European Maritime and Fisheries Fund.
The Common Provisions Regulation (1303/2013) establishes the main principles on the eligibility of expenditure at European level to ensure consistency between the rules implemented in the Member States. Detailed criteria are laid down at national level.
In order for an item of expenditure to be eligible for funding, one prerequisite is that it must have been paid between the date of submission of the operational programmes to the Commission or from 1 January 2014 (whichever is earlier) and 31 December 2023Costs eligible for a contribution from the European Regional Development Fund in the programmes under the European Territorial Cooperation objective include financial charges and guarantee costs, as well as expenditure by public authorities relating to the implementation of operations. The Commission has also adopted a list of expenditure items that are not eligible for contributions from the ERDF, ESF or Cohesion Fund, such as interest on debt and recoverable value added tax.