The eligible expenditure period is the timeframe within which a project's expenditure must arise and be paid in order for it to be financed from the non-repayable financial contribution. At the level of the 2021–2027 programming period, expenditure is eligible if it arose between 1 January 2021 and 31 December 2029; however, the specific call and the NFP agreement generally narrow this period down to the project implementation period defined in the schedule. For projects subject to state aid rules, an incentive effect additionally applies – expenditure may only arise after the application has been submitted, otherwise the entire project becomes ineligible. Under the Recovery and Resilience Plan, a hard deadline applies for completing investments by August 2026. Expenditure is considered to have arisen on the delivery of goods, the provision of a service, or the carrying out of works, not on the date of the invoice. The provider excludes, without compensation, any expenditure arising before the start or after the end of the eligible period when checking a payment request, which is why setting the schedule correctly already at the application stage is essential.
See also: Incentive effect.
