Invoicing Between Partners in Horizon Europe Projects
In general, invoicing or charging between partners within a Horizon Europe project is not permitted. According to the Annotated Model Grant Agreement (AMGA), purchases or invoices issued between beneficiaries are typically considered ineligible costs, as they carry the risk of double funding or the inclusion of commercial profit margins.
This rule serves as a general principle, but there may be exceptions. For example, if a partner is the sole supplier of a specific good or service necessary for the project, invoicing may be allowed—but this must be properly justified and documented.
It’s important to note that this restriction applies only within the scope of the project. Partners cannot charge each other for goods or services as part of the project budget. However, private commercial transactions outside of the grant-funded activities are fully permitted, and invoicing between partners in that context is allowed.
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References
- Annotated Model Grant Agreement (AMGA), Horizon Europe
- General > Article 6.2.C – Purchase costs
- Specific guidance on purchases between beneficiaries:
Purchases between beneficiaries are generally not accepted. If a beneficiary requires supplies from another beneficiary, it is the supplying beneficiary who should account for these costs in the action. Purchases between beneficiaries are only allowed in exceptional and well-justified cases, such as when one beneficiary is the usual supplier of a generic consumable needed for the action.
