How to claim the full cost of equipment in Horizon Europe

The general Horizon Europe rule says that beneficiaries cannot charge the total equipment purchase cost, only the monthly depreciation costs that correspond to the rate of actual use for the project. The share of use normally must be verifiable and documented, and depreciation should be calculated based on accounting policy and standard company practices.

However, for some specific programmes with full cost option available and provided certain conditions are met, the full purchase cost of equipment may be charged to the project.

When can the full cost of equipment be declared?

The following conditions must all be met:

  • the equipment is purchased specifically for the project or developed as part of the tasks planned within the project,
  • equipment is recorded under fixed assets account as per accounting standards,
  • items, where full cost is applicable, shall be listed in the Grant Agreement – therefore full equipment costs should be previously agreed upon during the Grant Agreement negotiation process and named in the Grant Agreement.

If the equipment is rented or leased, then full costs for renting or leasing are eligible if they do not exceed the depreciation costs of similar equipment and do not include financial fees.

What else is there to keep in mind?

The same as with depreciation costs, the beneficiary must be able to prove compliance with best value for money and no conflicts of interest. Therefore, remember to keep quotations and selection criteria on file – they will be needed for the audit at the end of the project.

The auditor will also check if the equipment is labelled with a special sticker with the EU emblem, as required by the Grant Agreement.

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