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Eligibility of expenditure

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The criteria for eligibility of expenditure determine whether a cost qualifies for funding under the Cohesion policy funds: the European Regional Development Fund (ERDF), the European Social Fund Plus (ESF+), the Cohesion Fund and the Just Transition.

The Common Provisions Regulation 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 programmes to the Commission or from 1 January 2021 (whichever is earlier) and 31 December 2029.

The CPR also establishes rules for with regards to the territory in which the operation is implemented, as well as with regards to operations receiving support from more than one Fund.

Both CPR and Fund specific regulations (ERDF and Cohesion Fund, JTF, ESF+) establish non-eligible expenditure, among which interest on debt and recoverable value added tax for operations the total cost of which is above EUR 5 000 000.

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eligibility, expenditure