Please find the following clarification regarding the eligibility of expenditure linked to non-execution of activities due to Coronavirus:
Expenditure for an activity that cannot be executed due to unforeseeable circumstances and exceptional situations caused by the Coronavirus developments which are beyond the control of the beneficiary, may still be eligible, if the related costs could not have been avoided or recovered by any form of insurance. Example: Airline tickets/hotel reservations for attending a meeting related to the action. The flight is cancelled/or the ticket is not used due to the Coronavirus developments preventing the beneficiary from travelling to the meeting. If the related expenditures fulfil the general eligibility principles of expenditures laid down in the Guidelines for Applicants and Project Promoters, they are eligible.
The entity/person concerned must however quickly put in place all possible measures to limit the damage caused by the unforeseeable circumstances, including measures to limit the related costs, e.g. by cancelling hotel bookings as soon as possible or seeking reimbursement from any form of insurance, if available.
The related costs should be properly documented, including with the correspondence about the cancellation of the event/travel, and submitted along with interim reports. If the decision to cancel the activity/event was made by a Project Promoter, a sufficient statement with reasons should be added.
Under the current circumstances of emergency situation, we recommend Project Promoters not to make any new reservations and agreements that require advance payments that will not be returned in case of cancellation. If you still decide to take such risks, you must be prepared to cover such losses from your own resources as they are no longer eligible costs of the project.
Don't hesitate to contact if you have any extra questions! We are currently working from home offices and trying to answer you as soon as possible.
Ksenia Gutnitšenko, Program Coordinator
Phone: +372 555 63 398
Katrin Enno, Program Manager