R&D Units - Financing 2020-2023

According to the NEF, in point 2.5.1, paragraph b), expenses for "Missions (M) at home and abroad by members of the R&D Unit's research team, directly related to the objectives of the funding, are eligible, except for those under the Demonstration, promotion and dissemination (DPD) expense heading. The legal regulations governing public expenditure must be complied with, in particular Decree-Law no. 106/98 of April 24 and Decree-Law no. 192/95 of July 28. Expenditure must be accompanied by proof that the mission was carried out, where applicable."

Missions at home and abroad by members of the R&D Unit's research team, directly related to the objectives of the funding, such as:

• Hotel unit up to 3 stars;
• Meal expenses (when no subsistence allowance is paid);
• Travel expenses.

If a 3-star hotel is unavailable, proof must be provided that it is equivalent in cost to a 3-star hotel, by consulting 4 hotels in the same town/area whose classification complies with the requirements of Decree-Law 106/98.

The description of the expenses of a mission should include the name of the researcher, the place and date of the event, where the trip took place, the period and the reason for the trip (summary description).

In addition to the expense document, the researcher's boarding pass and/or certificate of participation in the event must be presented.

Yes, mission expenses relating to meetings to prepare applications for European projects, supported by the assumption of attracting other funding, are accepted in the financing of R&D Units 2020-2023.

The provision of paid services by team members is not accepted as eligible expenditure.

As they are not a direct expense of the R&D Unit's activity, they are not eligible as direct expenses and fall under the heading of General Expenses (EG).

Expenses relating to travel in one's own car may be considered eligible when there is no possibility of using public transport due to incompatible timetables or another reason that justifies its use, taking into account the reasonableness of the amount charged and the description given, which must be clear and precise so as to allow analysis.

The documents to be submitted must be: an expense document issued in the name of the beneficiary entity and proof of payment (e.g. invoice and receipt, itinerary form and justification for the need to travel by own vehicle or other associated documents).

The use of rental car transportation should only take place in cases where its use is considered absolutely essential to the interest of the services and with prior authorization from the FCT, in accordance with the provisions of article 21 of Decree-Law 106/98.

Expenses arising from travel by own vehicle on missions abroad are not considered eligible, as they are not provided for in Decrees 106/98 and 192/95.

Expenses relating to travel in which transport was used - cab, metro, boat, bus and plane - must be presented in as many lines as there are invoices/receipts submitted for reimbursement. Expenses can only be reimbursed if they are supported by invoices or equivalent documents issued in the name of the beneficiary entity (applicant or participant), under the terms of Article 29 of the Value Added Tax Code (CIVA) and receipts or equivalent discharge documents, and all the tax requirements set out in Article 36 of that Code must be met, except when the calculation of the value of the expense to be charged is based on simplified costs.

As for which line item to use, this will depend on your role at the conference. If you're just attending, it should be presented under Missions; if you're intervening, in the sense of communicating the results of research carried out in the Unit, the expense should be presented under DPD.