In Horizon Europe projects, lump sum funding is not paid out on the basis of actual costs, but only upon complete completion of a work package (WP) as defined in the grant agreement. A WP must be fully implemented – partial fulfilment does not usually result in payment, unless the WP has been divided accordingly. Financial evidence is not required; instead, reporting focuses on technical implementation and the achievement of the results described in the application. The distribution of tasks and budget shares for each partner must be clearly stated in the proposal and reported in the mandatory Excel budget – this transparency is crucial for internal coordination and subsequent accounting. It is advisable to plan short, clearly structured work packages with clearly measurable results, also in order to better control liquidity and project progress. Since, among other things, payment for collaborative projects is linked to consensus on the entire WP performance, careful internal coordination within the consortium is particularly important – a viable consortium agreement and regular reviews are essential for this.
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