13 - IN KIND CONTRIBUTIONS & CO-FINANCING

Can a project partner co-finance its 15% of contribution with staff costs? Is this against the Programme provisions related to in-kind contributions?

In kind contribution (in the form of provision of works, goods, services, land and real estate for which no cash payment supported by invoices, or documents of equivalent probative value, has been made) is considered as not eligible (reference to art. 69 of Regulation (EU) No 1303/2013 and art. 2 of Delegated Regulation (EU) No 481/2014).

Therefore the use of in-kind contributions as a source of co-financing is not permitted.

Examples of in-kind contributions include:

• Voluntary labor
• Donation of land by an external organization or which a Partner already owns
• Free use of vehicles or equipment

Contributions which would not be considered to be in-kind include:

• Staff employed by the Partners who receive a salary
• Purchases of goods and services
• Staff employed by the LP/PP organization is not to be considered as in-kind contribution, therefore its cost can be used to cover the 15% of co-financing.​​