Employee training as eligible expenditure is a common part of projects focused on digitalisation and the introduction of new technologies, since technology alone doesn't work without trained people. Eligible costs typically include the trainer's fee, the rental of premises and equipment, training materials, and under some schemes also the wage costs of participants for the time spent training. The condition is verifiability: a syllabus with the number of hours and topics, attendance sheets signed on the day the training took place, certificates of completion, photographic documentation, and a link to the project's activities. For in-house training, documentation requirements are stricter, since there is no invoice from an external supplier. Prepare the supporting documents before the event, not retrospectively – attendance sheets filled in after the fact are among the most common findings of audits and lead to the whole item being disallowed.
See also: Employee AI Literacy, Eligible expenditure, Wage costs and timesheets.
