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Guideline for eligible expenditures

Department 58 – International Relations
Department 58 – International Relations


Updated 30-4-2021
  • New version of Guideline
  • old version added
  • Information added
  • Updated version

The guideline lays down the rules for expenditure eligibility for the EEA / Norwegian 2014-2021 beneficiaries during the implementation of expenditures related to the EEA / Norwegian FM 2014-2021. The Guideline deals with the basic rules and principles and as such is not exhaustive. Cases and situations not specified herein are addressed on a case-by-case basis in consultation of the beneficiary of the funds with the NFP (for programmes, BF and the Technical Assistance) or in consultation of the project promoter with PO (for projects/initiatives).

The Guideline was updated on 12 April 2021. The updated document includes consolidated version no. 3 and no. 4 of the Czech language version.

Current version covers following changes:

  • modification of definition of 3E principle in accordance with Act No. 320/2001 Coll., on Financial Control;
  • clarification of the rules for marking accounting documents;
  • clarification of the rules for documenting of travel expenditures;
  • Specification of ineligible expenditures;
  • clarification of the rules for reporting of volunteer work;
  • new Annex 2 - Overview of types of documents for eligible expenses. The other annexes remain in force;
  • adjustment of the rules for investment and non-investment expenditures in connection with the change of related legislation;
  • clarification of the rules for reporting lump sums and flat-rate expenses;
  • clarification of the rules for reporting personal expenses.


1st revision made on 19th December 2019 includes, in particular, the following:

  • specification of the rules of eligibility of personal expenses for wages and salaries;
  • specification of the rules of eligibility of missed business travel;
  • specification of the rules for conversion from foreign currencies;
  • specification of the rules for reporting expenditures in the form of a report certifying the eligibility of expenditure effected;
  • addition of an annex - example of Template for the certification of costs claimed by donor project partner


 Actual version including document with changes is available here:

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