R&D Units - Funding 2020-2023

Acquisition of goods and services (AQ) and other current expenses directly related to the funding objectives (example: laboratory consumables, purchase of instruments, common use goods directly related to the pursuit of the funding objectives, among others).

Similarly to the submission of expenses with intra-community VAT, the expenses related to the provision of services withholding IRS should also be presented in two lines, since the payment of this occurs at a different time from the payment of the service provision. Thus, in the columns referring to payment, the elements referring to the payment of the IRS to the State should be submitted (see the Expense Submission Manual, page 25, example 4).

Therefore, when there is IRS withheld, the expense of that green receipt must be presented in two lines. One line for the amount received by the service provider and another line with the delivery/payment to the AT of that IRS withheld by the institution.

1st Example: w/oVAT and w/IRS

Amount paid to the service provider = 2,655.00

Amount delivered to the Tax Authority (Article 101, no. 1, paragraph c) of the CIRS) = 345.00

The value that must appear in cell "D. Expense Amount" is the Base Amount of the receipt.

In the first line (amount paid to the service provider) the imputation rate should be measured as follows:

Imputation Rate (1st line) = Value paid to the service provider / Base Value = 2.655,00 / 3.000,00 = 88,50

Imputation Rate (2nd line) = Value delivered to the AT / Base Value = 345.00/3,000.00 = 11.50

The sum of the two imputation rates must be 100. So we have that 88.50 + 11.50 = 100.

2nd Example: w/VAT and C/IRS

Amount paid to the service provider = Base Amount +VAT - IRS= 907.72+208.78-226.93 = 889.57

Amount delivered to the Tax Authority (AT) (Article 101, no. 1, paragraph b) of the CIRS) = 226.93

The value that must appear in cell "D. Expense Value" is the sum of the parts Base Value + VAT = 907.72+208.78 =1,116.50.

In the first line (amount paid to the service provider) the imputation rate should be measured as follows:

Imputation Rate (1st line) = Amount paid to the service provider/ (Base Amount + VAT) = 889.57/1,116.50 = 79.6749

Imputation Rate (2nd line) = Value delivered to the AT / (Base Value + VAT) = 226,93/1.116,50 = 20,3251

The sum of the two imputation rates must be 100. So we have that 79.6749+20.3251 = 100.

The most correct way is to submit the invoice on the 1st line and the corresponding credit note on the 2nd line, making the description on both as complete as possible and correlating the two.

In the case of percentage imputations of an expense, a framework and justification for the percentage imputation should be carried out, allowing the expense to be analyzed clearly and precisely.

Subscriptions for access to publications, databases (among others) must be collective, i.e. accessible to the entire UID Unit and not individual, for each researcher. They must be aligned with the pursuit of the scientific objectives of the funding and therefore contribute directly and exclusively to the achievement of the scientific activity plan of the Unit.

No. Only expenses supported by invoices, or equivalent documents, issued in the name of the beneficiary (lead or participating Managing Institution), in accordance with article 29 of the Value Added Tax Code (CIVA), and receipts or equivalent discharge documents may be financed. All defined tax imperatives must be met, namely article 36 of the CIVA, and their effective payment must be proven through the financial flow associated to the document.

If the direct relationship with the pursuit of the project's objectives is safeguarded and a framework for the same is provided, the expenditure will be eligible. However, only the proportion corresponding to the years of funding in force and not for 10 years should be imputed.