Cross Border Programme - Croatia | Bosnia and Herzegovina

Provedba projekata iz 1. Poziva

Samo jedna tvrtka/stručnjak može osigurati robu/uslugu koja zadovoljava naše potrebe. Na koji način da osiguramo transparentnost natječaja i od koga da zatražimo ponude?

Ako trošak usluge/robe ne prelazi 10.000 eura možete direktno sklopiti ugovor s tom firmom/stručnjakom. Bitno je da je tvrtka iz prihvatljivih zemalja i da na odgovarajući način opišete razlog odabira navedene firme/stručnjaka u Negotiation reportu.

 

U sklopu projekta održavamo seminar u BiH. Prema predviđenom troškovniku mi iz našeg (HR) budgeta plaćamo usluge simultanog prevođenja, te smještaj za naš tim. Znamo da su prema sporazumu koji je Europska komisija sklopila s RH...

... te prema istom takvom sporazumu između EK i BiH, sva plaćanja financirana od strane EK oslobođena plaćanja PDV-a. Koja je procedura oslobođenja plaćanja PDV-a u ovoj situaciji.

Kao hrvatska organizacija se ne možete osloboditi PDV-a u BIH niti se vaši BIH partneri mogu osloboditi PDV-a u Hrvatskoj. Možete se jedino osloboditi PDV-a u vlastitoj zemlji. Problem proizlazi iz činjenice da ste Vi i vaši partneri iz BiH potpisali dva odvojena ugovora svaki sa svojim ugovarateljnim tijelom. Bez obzira što se radi o jednoj logičkoj cjelini - jednom projektu na operativnoj razini se radi o dva odvojena ugovora. Cjelokupnu proceduru za oslobađanje PDV-a svaki od partnera na projektu dogovara sa svojim Ugovarateljnim tijelom pod jasno definiranim uvjetima i procedurama. Troškovi koji nastaju van područja nadležnosti istih (druga država) ne mogu se osloboditi plaćanja PDV-a.

Koliko primjeraka (priručnika, brošura i sl.) treba čuvati za ARR, ZTT, EU te da li to uključuje i majice, notese i sl.?

Nema propisanih pravila. Bitno je da Ugovorno tijelo, ZTT i DEU dobiju barem po jedan primjerak takvih outputa kako bi provjerili jeste li osigurali EU vidljivost na ispravan način.

Da li je realokaciju moguće provesti retrogradno?

Prema General Conditions (art. 9.2) preporuka je da obavijestite Ugovarateljno tijelo prije kako bi izbjegli pogreške koje mogu dovesti do neprihvatljivih troškova.

Da li se granica od 15% izmjene proračuna vezano uz realokaciju/addendum odnosi samo na jednu izmjenu ili na sveukupne izmjene budžeta?

Realokacije su kumulativne, a to znači da se vežu jedna na drugu. Onog trenutka kada s realokacijama napravite promjenu između proračunskih poglavlja veću od +/- 15 % onda je to addendum i on se šalje kao službeni zahtjev minimalno 30 dana prije nego predložena promjena stupi na snagu (General Conditions art. 9.2).

Projektom nisu predviđeni troškovi domene za Internet stranicu,Da li navedene troškove (koji su mali) moramo najaviti prije otvaranja domene ili možemo u okviru izvještaja napraviti realokaciju za više stvari (pod uvjetom da nismo povećali ukupni budžet)?

Ako uvodite neku novu stavku realokaciju bi trebali napraviti prije. Za svaku izmjenu ugovorenog budžeta obavezno konzultirajte Ugovarateljno tijelo.

Prvi ručak u okvir kick-off meeting-a nam je po osobi bio skuplji nego što je bilo predviđeno no ostali smo u okviru predviđenog budžeta iz razloga što je na ručku bilo manje ljudi. Da li je za ovo potrebna nekakva izmjena...

...i da li se ovakvi detalji rješavaju zajedno (relokacijom) u okviru izvješća ili je za svaki potrebno podnositi zahtjev za relokacijom?

Nije potrebno obavještavati o takvim promjenama. Realokacija se radi kada imate izmjene u visini troškova, ukidanje ili uvođenje novih stavaka ili izmjene naziva određenih stavki.

Da li je nužno provesti relokaciju ako npr. jedan djelatnik potroši više sati, a drugi manje od predviđenog a ukupno je iznos isti. Također, da li se ta realokacija provodi retrogradno npr. ...

...u okviru interim izvješća ili se mora unaprijed najaviti što je dosta teško za izmjene radnih sati.

Ako trošak ostaje isti nije potrebno raditi realokaciju. Iako su u vašem budgetu specificirani postotci rada oni nisu fiksni. Moguće je raditi jedan mjesec više, a drugi manje. Bitno je da se ukupan trošak za svakog zaposlenika ne prekorači. Sve realokacije bi se trebale poslati i odobriti prije interim i/ili finalnog izvješća kako bi one bile uključene u ta izvješća.

In order to ensure compatibility with existing platform and to avoid additional trainings of existing staff we need to purchase XXX software as one of project activities. Headquarter of the...

...software producer is in the United States of America, but company responsible for distribution of software and organisation of trainings is established in Zagreb. The above described situation is a problem in terms of "origin of goods"?

If a unit price of goods is over 5.000 Euros a supplier must provide Certificate of Origin to you. If its relevant institutions (in your case Croatian Chamber of Economy) cannot issue such a certificate supplier can issue statement that the origin of goods in line with Rule of Origin. Please see section 2.3.1. of PRAG form more details. The user can request derogation from the Rule from the Contracting Authority if he can prove that this is the only equipment that suits his needs. Additionally, PRAG says that if the last substantial transformation occurred in the eligible country then the product can be considered in line with Rule of Origin.

In the project purchase of XXX software as well as training for employees of the partner organisations is planed. Should we organise one tender procedure for software and training (combination of services and goods) or two separate tenders?

Procurement can be performed as one joint or two separate. If you choose to go with purchase of goods in one tender procedure put in your technical specifications requirement for training in specific duration. Please be aware that in procurement of equipment you can not specify maximum available funds and in procurement of services you must do that.

As one of project activities software for project participants from both countries will be procured. What is appropriate procedure for tendering - all licences to be purchased under one tender procedure or as two separate tendering procedure in...

... line with budgets contracted. Question is relevant because if the procurement is done only for Croatian partner, then price will not exceed € 10,000 but if only one tender procedure is requested amount will be greater than € 10,000 and competitive negotiation procedure is mandatory.

Procurement should be carried out separately because you have two separate budgets

Is there a form for the Partnership agreement that would regulate the obligations of the FLP and the project partners in the allocation of resources, justification of costs toward functional Lead Partner and responsibilities of each partner ...

...in justification of the cost? Is it allowed to manage mutual relations among the partners with such an agreement and whether it is in this case same procedure for exemption from VAT for the subcontractors?

There is no official form that defines these matters, but you can prepare and sign document called Memorandum of Understanding which will regulate your mutual rights and obligations. It is on you (FLP) to regulate mutual relations because you are the one fully responsible for the overall project implementation. Exemption from VAT applies to whole budget, whether part of the activities carried out by leading his partner or partners (1.10 - action plan).

If we respect Croatian law (related to per diem payments), what is appropriate way for payments of per diem to external experts on the project? Daily allowances cannot be paid to persons contracted under...

... service contracts (ugovor o djelu) or to be more precise daily allowances/per diems are in this case treated as income and therefore taxable.

...service contracts (ugovor o djelu) or to be more precise daily allowances/per diems are in this case treated as income and therefore taxable.

When per diem need to be paid (in case of overnight stays), is it possible to pay gross amount budgeted from which the user will cover all the costs of overnight stays, food and sundries, or payment must be made in line with the ...

When per diem need to be paid (in case of overnight stays), is it possible to pay gross amount budgeted from which the user will cover all the costs of overnight stays, food and sundries, or payment must be made in line with the ...

For the user is to decide whether to pay EU per diem or to respect Croatian legislation. Croatian daily allowance is the same as EU per diem related to overnight stay and evidence is obligatory – receipt from hotel / motel or other accommodation. If you have budgeted one per diem, cost of hotel and 2 daily allowances in line with national legislation will be accepted if total cost doesn’t exceed per diem amount defined in the budget. The cost is recognized to the amount budgeted for one per diem.

We pay per diem in accordance with Croatian law (hotel + daily allowance + travel costs) The project activities require numerous one day cross border meetings and meeting all over Dalmatian region often lasting 10-12 hours. As we been informed...

... at the implementation workshop, except in the case of overnight stays, per diem cannot be paid from the project, as well as daily allowances, and 0.25 euro per kilometre need to cover the costs of the highway (in our case ferry too)?

Question: Given that the per diems are not paid (gross budgeted amounts), than travel expenses in line with Croatian law, is it possible to calculate the costs for travel of 12 hours, considering that even the European Commission is allows that kind of expenses for trips that require additional costs for meals and local travel (we had such case at one EU project we were implementing).

Given that in your budget are budgeted only costs for per diems means that if you want to claim reimbursement of expenses overnight stay is mandatory. Daily allowances (in line with Croatian law) were not foreseen in the budget therefore they cannot be paid from the budget. If you are unable to pay per diem than “standard” Croatian daily allowances then you should separately show the cost of “Croatian daily allowances” and the cost of the hotel, but only if you did perform overnight stay.

In some cases per diem calculation will show difference between budgeted and per diems paid in accordance with Croatian regulations (if grant beneficiary is using national regulation for calculation of per diems). How do we...

record costs occurred if we have accommodation cost, non-taxable portion and taxable portion? We assume that we need to record all three types of payments for these costs (nominal wage + supplement + tax).?

All accounting procedures must be in line with national accounting principles. Grant beneficiary must decide on payment procedures. If you use the way described in your question, then it must be recorded in this way (in line with actual costs incurred, which of course must be clear, transparent). If you use paymnt procedures in line with Croatian legislation, the eligible amount cannot be higher than amount listed in your budget.

FAQ header 3

All accounting procedures must be in line with national accounting principles. Grant beneficiary must decide on payment procedures. If you use the way described in your question, then it must be recorded in this way (in line with actual costs incurred, which of course must be clear, transparent). If you use paymnt procedures in line with Croatian legislation, the eligible amount cannot be higher than amount listed in your budget.

On the base of your statement that you are using “national budget accounting system” and you are planning to open new budget lines. We draw your attention to the Budget Law (Zakon o budžetu) and the new Regulations on Budget Accounting and Chart of Accounts (NN 114/06) which came into force on 01.01.2011. Eventual changes and the creation of new budget lines should be in accordance with the above Act and Regulations.

FAQ header 3Is the use of forms for expenses (Time Sheet, Travel sheet, Vehicle log-book ...) necessary in the proposed form or it is acceptable to use own forms with all requested accounting elements? Specifically – we would like to use Croatian travel ...

... sheets which already include form for the use of private car for business purposes.

Templates provided by the Contracting authority in Croatia are only proposed form. Purpose of those documents is to help final user in preparation of reports as well to ensure that all users use the uniform and appropriate forms, and as such are not binding document. The end user can use their own internal forms as long as data from forms is adequate to prove that the costs from approved project budget are justified.

Is it necessary to prepare all the documents in two languages: Is it aloud to prepare TOR for small tenders (including competitive negotiated procedure)only in Croatian language keeping in mind that providers are mostly Croatian companies and experts

Final beneficiary can choose which language will be used for preparation of tender documents, but he/she must be aware that for purpose of auditing in the future is advisable to have all the documents in English language or bilingual. Final beneficiary must be aware that materials might need to be translated to English language in time of audit’s visit. Each user is required to keep project related documents 7 years after the implementation of the project (General Conditions Art. 16.2).

What accounting standard is necessary to use - EU or Croatian?

Final beneficiary is required to use internal accounting rules of the organisation in line with national legislation.

end faq