Its calculation basis is the accepted personnel-related expenses per member connected to professional implementation. The flat-rate percentage is exactly 15%.
Therefore, if we have HUF 100,000,000 in personnel-related expenses, the flat-rate amount is HUF 15,000,000.
The flat-rate cost may be included in the settlement as a cost corresponding to 15% of the submitted personnel-related expenses. These items do not need to be supported by background documents, such as invoices, bank statements, summaries or other accounting documents, and compliance with market prices does not need to be verified either. However, we would like to note that, for safety reasons, it is still advisable to keep the invoices confirming the coverage of the amount.
Within the framework of this activity, the following sub-activities supporting research and development may be implemented:
- hardware and software procurement, use of software subscription services, based on the list of Customs Tariff Numbers (VTSZ) defining the scope of IT equipment in Annex 2 to the Call for Proposals;
- project management;
- mandatory publicity;
- industrial property protection and patent protection;
- overheads;
- market launch;
- horizontal activities.
The amount of aid affected by the flat rate is disbursed to the same designated bank account together with the amount of aid related to costs accounted for on an actual-cost basis. However, it is possible that the amounts paid under the flat rate will not cover the Beneficiary’s costs, or that the aid received may even exceed the actual costs incurred.
For these reasons, it is advisable to keep the aid amount received under simplified cost accounting separately in the bank account until it is used, or until the project is closed.
By the end of the project period, the costs accounted for under simplified cost accounting and the actual costs belonging to the same cost category may offset each other, or at least reduce the differences resulting from the use of the two accounting methods. If the balance of the cost category exceeds the supported amount, the excess expenditure must be financed from another source, for example from own funds. If the closing balance of the cost category does not reach the amount of aid based on simplified cost accounting, a surplus will arise on that cost line, which may be taken into account as a residual amount in relation to the total project budget.
If, at the end of the project period, after the approval of the final settlement, a residual amount remains in the bank account, this residual amount may, depending on its source, be interpreted partly or fully as a budgetary residual amount. The use of the budgetary residual amount by the Beneficiary may take place in accordance with the general rules of public finances.
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