Subcontracting(Articles 5 and23 of Annex II)
Copies of the relevant invoices, certified by the contractors concerned, have to be attached to the corresponding cost statement. These invoices must make reference to the project and to provide detailed description of the tasks or supply concerned.
The cost for subcontractors carrying out coordination tasks must be charged in the overheads.
Unless specified in Annex I, Commission approval is necessary if the cumulative amount of the subcontracts for the contractor exceeds
- 20% of his estimated eligible costs
- EUR 100.000
- is established in a third country