Issue in question
Following a recent EC webinar on various simplification measures introduced in the 2026-27 proposal templates, it was not clear if changes to the level of detail required in Table 3.1h ‘Purchase costs’ in applications for standard collaborative projects in Horizon Europe (e.g. Research and Innovation Actions ) also applied to topics using the lump sum funding model.
During the webinar, the Commission speaker initially indicated that Table 3.1h requires information only for major equipment costs when submitting applications to topics using both actual costs and lump sums.
Clarification
The Commission has now confirmed that Table 3.1h ‘Purchase costs’ must be filled in with full details (incl. travel and subsistence and equipment’ costs) in case of submissions to lump sum topics:
“Part B of the proposal template is indeed simplified for all Horizon Europe topics in Work Programme 2026-2027 (including lump sum topics). Specifically, table 3.1h ‘Purchase costs’ requires additional information only for major equipment costs, while previous tables 3.1i ‘Other cost categories’ and 3.1j ‘In-kind contributions’ have been removed.
However, in lump sum proposals, we still need information on these items in order to assess and define the lump sum amount. Therefore, applicants must provide relevant justifications in the ‘Any comments’ sheet of the Excel detailed lump sum budget table.
Specifically, applicants to lump sum topics must include justification in the ‘Any comments’ sheet if they are in any of the following situations:
- If the sum of the costs for ’travel and subsistence’, ‘equipment’, and ‘other goods, works and services’ (i.e. the purchase costs) exceeds 15% of the personnel costs for a participant. If this is the case, they should justify the most expensive cost item(s) up to the level that the remaining costs are below 15% of personnel costs.
- If other cost categories (e.g. internally invoiced goods and services) are used.
- If in-kind contributions are used (non-financial resources made available free of charge by third parties, which must be included as direct costs in the corresponding cost category, e.g. personnel costs or purchase costs for equipment).”
Consequently, the simplification measures regarding Table 3.1h presented in January apply only to topics using actual costs.
As a reminder for applicants submitting applications to topics using the actual cost model, the full details in this table will need to be provided at the Grant Agreement Preparation phase.