55. On Section 10: Supporting Documents required. 1. I have witnessed three types of tax-related documents: the tax statement, the tax declaration and the tax clearance certificate. Based on the fact that the “insurance statement” is also required, I presume that the “tax stamatent” is the equivalent of the Greek “φορολογική ενημερότητα”. Could you kindly confirm or reject this? In the same manner, I presume that the “tax clearance certificate” is the “φορολογική δήλωση”, yet I am unsure of what the last one, the tax declaration is. I would appreciate your insight on this. 2. Regarding the “pending legal issues” documents, could you also clarify what kind of issues are meant? Could it be a tax payment delay? a labour law dispute? 3. Regarding the letter of intent from the partner, do we need to simply provide one that reflects their willingness to collaborate or do we need a detailed plan of activities, budget allocation etc? 4. Regarding the audited accounts, would a bank statement that a specific bank account belongs to the organization be enough? Should our central bank account statement suffice? 5. Regarding the “Indirect expenses rate” documentation, do you require a way of an indirect expenses measurement, or something similar? Do you have a method in mind, or template?


  1. Please find below the equivalent documentation in Greek:
  • tax declaration: έντυπο Ε3  (Κατάσταση οικονομικών δραστηριοτήτων ) & έντυπο Ν ( δήλωση φορολογίας εισοδήματος νομικών προσώπων)
  • insurance statement: ασφαλιστική ενημερότητα
  • tax clearance certificate: Βεβαίωση φορολογικής ενημερότητας
  • tax statement:ετήσια φορολογική δήλωση
  • tax declaration : as NGOs do not have “εκκαθαριστικό” the documents requested for NGOs are Ε3  (Κατάσταση οικονομικών δραστηριοτήτων ) και το έντυπο Ν ( δήλωση φορολογίας εισοδήματος νομικών προσώπων)
  1. The term “pending legal issues” refers to any legal dispute that concerns the applicant and is pending in front of any Greek Court at any stage or for which an official legal process in Greece or elsewhere has already been initiated (e.g. lawsuit, application for interim measures etc.).
  2. The letter of intent should be signed by the potential Project Promoter et Partner, it is like an MoU and should contain at least the following: a) full data of the partner (name, address of registered office, vat number etc.), b) declaration that the partner is fully aware of the contents of the application of the certain applicant as well as the terms of the open call, c) declaration that the partner is willing and will cooperate with the applicant in the way that is described in the application in order to execute the project as described in the application and according to the terms of the open call, d) a small description of the duties each party will undertake and how they will share work, fundamental terms of the contract to sign, e) place and date as well as signature of the legal representative of the partner.
  3. We will need proof of your bank details (e.g. a statement or other document with your account details and your bank’s letterhead).
  4. Indirect costs of the project shall represent a fair apportionment of the overall overheads of the applicant project promoters or project partner. In order to document indirect costs opting for a flat rate up to 25% according to method b) and d), it is a prerequisite for the entity to apply a single (uniform) method across all projects implemented.  The calculation of the rate of indirect costs shall be proportionate and in accordance with a fair and duly justified method of allocation.

Indicative Μethods for allocating indirect costs

For choosing a method for allocating indirect costs, parameters such as the type of activities the entity has, the accounting system that it applies may be considered. e.g. the existence of an analytical accounting system and the usual accounting practices followed for cost-sharing.

Multiple criteria for allocating indirect costs

Indirect costs can be attributed to the individual activities or projects of the entity based on different allocation criteria, ensuring that the most equitable way of allocating the cost, based on the nature of each expenditure, reflects the degree of use of the resource to which the indirect expenditure corresponds. from the various activities or projects. The use of such a method is requires  the implementation of an analytical accounting system.

For most categories of indirect costs the most common allocation criteria are based on time and space. In general, administrative costs are best shared by productive time, while costs associated with the use of facilities are best shared by space. However, beneficiaries may also use other criteria that can be documented to lead to a better approximation of the allocation of an indirect cost or category of indirect costs such as: the number of employees in a project as a percentage of the total number of employees in all projects, the number of payments made in a project as a percentage of the total payments made for all projects, etc.

Alternatively, to the first method, overheads can be charged using the Single Overhead Rate or Multiple Overhead Rates. In this case, an approved calculation methodology is required.