Non-eligible costs

The following costs shall not be considered eligible:

• debts and provisions for possible future losses or debts;

• interest owed by the Humanitarian Organisation to any third party;

• items already financed from other sources;

• purchases of land or buildings;

• currency exchange losses (see Exchange rate issues);

• cessions and rebates by the Implementing Partners, contractors or staff of the Humanitarian Organisation of part of declared costs for the Action;

• taxes (including VAT), duties and charges, unless the Humanitarian Organisation can demonstrate that it is not able to reclaim them according to the applicable national legislation. If reimbursement occurs after the submission of the Final report, the Humanitarian Organisation shall inform the Commission, who will launch its recovery.

In the case of co-financing, contributions in-kind made by other donors or by the Humanitarian Organisation itself may neither be considered as co-financing nor as eligible costs. Costs directly arising out of or related to accepting or distributing contributions in-kind may be considered eligible to the extent that they comply with the conditions laid down in the General Conditions.

Micro-credits for the set-up of income generating activities correspond to long-term commitments and fall outside of DG ECHO mandate. Therefore the financing of micro-credit schemes can not be included in DG ECHO funded Actions.



References and useful links

• General conditions, Article 18.1
• Fact Sheet C.1
• Fact Sheet C.2