Cost Accounting of Projects in Horizon Europe

In Horizon Europe, beneficiaries are obligated to prepare reports on the progress of the project and the use of funding.
The reporting requirements, e.g. submission deadlines and similar issues, are specified in the Grant Agreement (GA).
Reporting must be done exclusively online via the Funding & Tenders Portal. The partners in the consortium submit their reports digitally to the coordinating body of the project. The coordinator must ensure that all reports are received by the Commission in a bundled and timely manner (60 days after the end of the reporting period).
The Online Manual in the Funding & Tenders Portal contains detailed information on the reporting obligation.
Interim reports (periodic reports) have to be prepared regularly during the course of the project. The final report is due at the end of the project.

Project reporting templates of the Commission are available here in the Funding & Tenders Portal.

A large part of the costs of projects in Horizon Europe is regularly allocated to personnel costs. Several conditions must be met when reporting personnel costs.

Personnel costs are eligible, if they are related to personnel working for the beneficiary under an employment contract (or equivalent appointing act) and assigned to the action. They have to be under sole supervision of the beneficiary and work under its responsibility. Staff may be temporary or permanent. It is important that the remuneration of staff is in line with the usual practices of the beneficiary. The gross salary (Arbeitgeberbrutto) including social insurance contributions, such as pension or health insurance contributions and other statutory expenses included in the salary is eligible.
The reporting of personnel costs is based on a daily rate.

Only the time spent working on the EU-project is eligible for reimbursement and must be documented accordingly.

Here you can find a template prepared by the EU Liaison Office (Exel spreadsheet) with detailed instructions on how to use it:

The time worked on the project’s work packages is recorded as working hours. The template then automatically converts the hours into working days.
This is the basis for the concrete requirements of regular reporting.

The converted working days must then be transferred each month by hand onto the Monthly Declaration template and have to be signed off by the employee and the supervisor: