PBU

Eligibility of activities/costs

What kind of activities can be financed (eligible) under the 2nd call for proposals?  

The second call for proposals is devoted to the thematic objective "Heritage" and two priorities related to:

- promotion of local culture and history,

- promotion and preservation of natural heritage.

The Programme will support joint activities and events focused on the promotion, development and preservation of cultural and natural heritage, such as:

- cultural and sport events, festivals;

- seminars and conferences;

- creation / development of cross-border strategies, plans, concepts for cross-border cooperation after 2020;

- institutional capacity building (joint training, exchange of best practices, creation of cooperation networks, coordination of policies, creation of regulatory framework);

- strengthening human potential (joint training, study visits, cultural and language courses, exchange of ideas and views, youth exchange).

More details can be found in the Program Manual, in point 2.3.
Can the regular events be finance under the Programme?   As a rule, the Program does not finance regular events. However, it is possible to include in the project an event that will be initiated as part of the project (it will take place for the first time) and then will be repeated. It is also possible to introduce new innovative elements to regularly organized events. If  their part is significant, such projects can be considered as eligible. Nevertheless, please remember that activities referring to regular events must be described in detail in the Application Form.
Which values - net or gross - should be presented in the budget? What does it mean that VAT is eligible or ineligible?  

Polish Beneficiaries may plan the budget in net or gross values depending on the possibility of VAT recovery.
If the Polish Beneficiaries have no legal option (on the basis of a specific national law provision) to recover the VAT incurred, such a tax is eligible within the project and the costs in the budget are presented in gross values.
If the Beneficiaries are able to recover VAT (please note that it concerns the possibility and not the plans of its recovery), they put net amounts in the budget.
Beneficiaries from Belarus and Ukraine, who have to register a project in their country, as a rule are VAT exempt, therefore they present net amounts in the budget.