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FP7 Financial Info and FAQs --> Overheads, Possible Methods, Direct Costs Vs Indirect Costs --> Overheads FAQs

Who is allowed to opt for the 60% flat rate?

If you are a University, Research Institutions or SMEs and do not have systems in place that allow you to calculate your indirect costs (overheads), then there is a derogation for transition from AC.

This means that you may use a flat rate of 60% for your indirect costs (overheads), for first projects under calls that closed before 1 January 2010, under the same rules as the 20% flat rate.

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