FUNDING

Minimum amount of non-reimbursable funding: 25,000 euros
Maximum amount of non-reimbursable funding: 200,000 euros
For start-ups that do not meet the condition of operating for at least one full fiscal year, the maximum amount of non-reimbursable funding will not exceed 100,000 euros.

The applicant’s contribution to investment funding must be at least 10% of the eligible investment value, and the contribution from the PR Centre to funding an investment is a maximum of 90% of the eligible investment value, within the minimis aid limit.

ELIGIBLE BENEFICIARIES

(1) Applicants for this call for projects are companies that fall into the category of micro-enterprises, including newly established micro-enterprises (start-ups), in accordance with the provisions of Law 346/2004 on stimulating the establishment and development of small and medium-sized enterprises, as amended and supplemented, registered under Law no. 31/1990 on companies, republished with subsequent amendments and completions, or under Law 1/2005, as amended and supplemented.

The applicant must qualify as a micro-enterprise both at the time of applying for funding (i.e., the date of submitting the funding application) and at the time of granting the funding (i.e., the date of signing the funding contract).

For micro-enterprises established in the year of submitting the funding application, only the financial statements of linked or partner enterprises (if applicable) will be considered.

Branches, agencies, representations, or other units without legal personality are not eligible.

(2) The eligible applicant represents the entity that cumulatively meets the criteria listed and presented in this section.
A. Field of activity in which the investment is made
PR Centre funds investments only in eligible fields of activity (CAEN classes), as listed in Annex 3 to the Applicant’s Guide and only if the applicant operates or intends to expand into one of the smart specialization areas identified in the Central Region’s Smart Specialization Strategy for 2021-2027.

· At the time of launching the call for projects, the applicant must already have the eligible field of activity (CAEN class) targeted by the investment registered in the object of activity (according to the ORC certificate), whether this represents the company’s main or secondary activity.

· At the time of launching the call for projects, the applicant must already have the eligible field of activity (CAEN class) targeted by the investment authorized at the headquarters (main or secondary) identified as the project implementation site. The field of activity (CAEN class) in which the investment/project will be made must be declared and authorized separately at the project implementation site.

· The proposed investment project may target multiple CAEN classes, to the extent that they together form a unified production flow.

B. The applicant has conducted activity for a period corresponding to at least one full fiscal year and recorded operating profit or net profit (>0 lei) in the fiscal year prior to the funding application or in 2019. The condition of conducting activity for a period corresponding to at least one full fiscal year does not apply to micro-enterprises established in the year of the funding application submission and in the year prior to the funding application submission, the profit condition does not apply to micro-enterprises established in the year of the funding application submission. The applicant’s activity was not temporarily suspended at any time in the current year of the CF submission and in the fiscal year prior.

The criteria regarding the duration of activity and operating profit or net profit refer to the applicant’s entire activity (i.e., regardless of the field of activity targeted by the investment). The data on operating profit or net profit are those reported in the financial statements for the financial year preceding the funding application, approved by the general assembly of shareholders or associates. If no operating profit or net profit (>0 lei) was recorded in the fiscal year prior to the funding application, the financial statements for 2019 will be checked.

C. a) The applicant recorded an average number of employees of at least 1 (one employee) in the fiscal year prior to the funding application
or
b) The applicant has at least one full-time employee on an indefinite period, at the date of the funding application submission

D. The applicant, as well as its legal representatives who exercise their legal duties, meet the eligibility conditions, namely, they are NOT in any of the exclusion situations presented below, starting from the date of the funding application submission
* The applicant or its legal representative is not in one of the following situations from the date of the funding application submission, during the evaluation, selection, and contracting period:

o is bankrupt/insolvent or subject to a liquidation or judicial administration procedure, has concluded agreements with creditors (in the aforementioned procedures), has suspended economic activity or is subject to a procedure as a result of these situations, or is in similar situations as a result of a procedure of the same nature provided by national legislation or regulations;

o is the subject of a legal procedure to declare it in one of the situations mentioned above.

o is subject to a recovery order regarding the declaration of state aid as illegal or incompatible with the common market or has not been subject to a recovery decision of state aid that has not yet been executed and the claim has not been fully recovered, including the related interest, with evidence attached;

o is in difficulty, according to the provisions of Commission Regulation (EU) No 651 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, namely:

– [applies only if the company has existed for at least 3 years at the date of the declaration] in the case of a limited liability company [other than an SME that has existed for less than 3 years or, for the purposes of eligibility for risk finance aid, an SME that meets the condition provided in Article 21(3)(b) of Regulation EU 651/2014, and qualifies for risk finance investment following a due diligence process carried out by a selected financial intermediary], when more than half of its subscribed share capital has disappeared due to accumulated losses. This situation arises when the deduction of accumulated losses from reserves (and from all other elements generally considered to be part of the company’s own funds) results in a negative amount exceeding half of the subscribed share capital. For the purposes of this provision, “limited liability company” refers especially to the types of companies mentioned in Annex I to Directive 2013/34/EU of the European Parliament and of the Council (*), and “share capital” includes, where applicable, any additional capital.

– [applies only if the company has existed for at least 3 years at the date of the declaration] in the case of a commercial company where at least some of the partners have unlimited liability for the company’s debts [other than an SME that has existed for less than three years or, for the purposes of eligibility for risk finance aid, an SME that meets the condition provided in Article 21(3)(b) of Regulation EU 651/2014, and qualifies for risk finance investment following a due diligence process carried out by a selected financial intermediary], when more than half of the own capital as shown in the company’s accounts has disappeared due to accumulated losses. For the purposes of this provision, “a commercial company where at least some of the partners have unlimited liability for the company’s debts” refers especially to the types of companies mentioned in Annex II to Directive 2013/34/EU.

– when the company is subject to collective insolvency proceedings or meets the criteria provided by national legislation for initiating collective insolvency proceedings at the request of its creditors;

– when the company has received rescue aid and has not yet repaid the loan or terminated the guarantee or has received restructuring aid and is still subject to a restructuring plan.

o has been found guilty by a final court decision of committing fraud/crime related to obtaining and using European funds and/or national public funds related thereto, in accordance with the provisions of the Penal Code approved by Law no. 286/2009, as amended and supplemented.

o does not conduct activities with erotic or obscene products, gambling activities, or those that contravene public order and/or current legal provisions;

o is not in the situations provided by the European Commission Recommendation no. 1039/16.07.2020, published in OJEU no. 227/16.07.2020 regarding the conditioning of public financial support on the lack of connection with non-cooperative jurisdictions for tax purposes, starting from the date of the funding application submission, during the evaluation, selection, and contracting period, namely:

– is not tax resident or incorporated under the laws of jurisdictions listed in the EU list of non-cooperative jurisdictions for tax purposes;

– is not controlled, directly or indirectly, by shareholders from jurisdictions listed in the EU list of non-cooperative jurisdictions, with the analysis going up to the beneficial owner, as defined in Article 3 point 6 of Directive 2015/849;

– does not control, directly or indirectly, subsidiaries or does not own permanent establishments in jurisdictions listed in the EU list of non-cooperative jurisdictions for tax purposes; and

– does not exercise joint ownership rights with enterprises from jurisdictions listed in the EU list of non-cooperative jurisdictions for tax purposes.

o meets any other specific conditions/requirements that do not affect the provisions on minimis aid, resulting from applicable legal provisions and the applicant’s guide.

• The applicant falls into the following situations:

The applicant for whom debts have been established against him/her as a result of legal measures taken by the managing authority may conclude the financing contract in the following situations:

acknowledges the debt established against him/her by the managing authority for PR Center and pays it in full, attaching evidence to this effect, except for projects under implementation, for which he/she acknowledges the established debt and pays it in full or agrees to settle it from the value of subsequent refund requests related to the project in which it was identified.

challenges in court the notifications/minutes/notes establishing debts and, by decision of the courts, these have been suspended from execution, attaching evidence to this effect.

The situations mentioned in points i. and ii. above do not apply to financing contracts for which state aid/de minimis aid has been granted; in this case, decisions on the recovery of state aid must be executed, and the claims recovered in full.

has paid its net payment obligations to the state budget and respectively the local budget, in the last calendar year/last 6 months, in the amount determined by the legislation in force.

holds the legal right to carry out the activities provided for in the project.

• The legal representative exercising his/her rights during the evaluation, selection, and contracting process shall not be in any of the following situations:

o is subject to a conflict of interest, as defined in accordance with the current national/Community provisions, or is in a situation that has or may have the effect of compromising the objectivity and impartiality of the evaluation, selection, contracting, and implementation process of the project;

o is in a position to seriously mislead the Managing Authority or the evaluation and selection committees by providing incorrect information in the present call for projects or other project calls carried out within PR Center;

o is in a position to attempt/be attempted to obtain confidential information or to influence the evaluation and selection committees or the Managing Authority during the evaluation and selection process of the present call for projects or other project calls carried out within PR Center;

o has been definitively convicted in cases related to obtaining and using European funds and/or national public funds related to them;

o the legal representative has been convicted by a final judgment for an offense related to his/her professional conduct, for fraud, corruption, participation in a criminal organization, or any other illegal activities detrimental to the financial interests of the European communities.

E. The Applicant holds rights over the property (building and/or land), the object of the project, which entitles it to carry out the investment starting from the date of submission of the financing application Rights over the project infrastructure
For investments that include construction works subject to authorization, applicants must provide evidence of one of the following rights over the property (land and building):

· right of private ownership;
· concession right over a property belonging to the public property;
· superficies right over the land on which a construction object of the project is to be erected.

For investments that do not include construction works subject to authorization, applicants must provide evidence of one of the following rights over the property (land and building):
· right of private ownership;
· concession right over a property belonging to the public property;
· superficies right over the land on which a construction is erected;
· usufruct right;
· right of use resulting from a loan for use (commodatum) contract or lease/rental contract;
The documents covering the applicant’s rights over the infrastructure on which the investment is proposed to be carried out must be comprehensive for the data mentioned in the financing application and its annexes (location/position/surface).
The space intended for the project implementation is usually the property (land and/or buildings) where the assets acquired through the project, such as machinery, production lines, etc., are installed, assembled, and/or where these goods are used. In the case of those fields of activity involving the use of equipment, machinery in different places, such as construction activities and others alike, the space intended for the project implementation will be considered the space where the equipment, machinery are stored, parked. The space must be suitable for the activity for which the assets are purchased.
The duration of the rights conferred must also cover the project’s durability period.

F. The Applicant must demonstrate that it can ensure the sustainable nature of the investment in accordance with Article 65 of Regulation (EU) No 1060/2021 of the European Parliament and of the Council
The period for which the right to the property object of the project is granted to eligible applicants must cover the duration mentioned in Article 65 of the Regulation in order to ensure the sustainable nature of the investment, namely a period of three years from the date of final payment under the financing contract. This period will be estimated, taking into account the period of evaluation, selection, and contracting process, the period of project implementation, and the period of final payment to the beneficiary, to which the aforementioned 3-year period is added.
The applicant, in case of receiving funding from PR Center for infrastructure investments, must, for the durability period:

· not cease or relocate productive activity outside the development region within which the initial project implementation was envisaged;

· not make a change to the quality of its right to the property, except under the conditions provided for in the financing contract;

· not make a substantial change that affects the nature, objectives, or conditions of implementation and that would undermine the initial objectives of the investment.

G. (Only for projects proposing construction works subject to authorization) The property subject to the project meets cumulatively, no later than the signing of the financing contract, the following conditions, (the applicant will complete in this regard Annex 2 – the Single Declaration), not being affected by legal, conventional, judicial limitations of the invoked real right, incompatible with the implementation of the project:

· to be free from any burdens or prohibitions incompatible with the implementation of the project activities;

· not to be the subject of guarantees, assignments, or any other form of encumbrances that could affect the invoked right;

· not to be the subject of disputes concerning the right invoked by the applicant for the implementation of the project, pending resolution in the judicial courts;

· not to be subject to claims under special laws or common law. The applicant will inform the Managing Authority within 5 days of any changes in the aforementioned circumstances during the evaluation and contracting procedure of the financing application, as well as during the execution of the financing contract if the proposed financing application is accepted.

H. The Applicant Has the Financial Capacity to Ensure:

o the own contribution declared in the relevant section of the Financing Request (minimum 10% of the eligible expenditure value);

o financing all costs, including ineligible but necessary costs related to the project;

o the financial resources necessary for the optimal implementation of the project under the subsequent reimbursement of eligible expenses from Union funds;

o operating and maintenance expenses related to the project, which include investments in infrastructure or productive investments, to ensure their financial sustainability throughout the duration of the financing contract

(3) Target Geographic Area

The area targeted by this call for projects must be located in the Central Region, Romania (counties Alba, Brașov, Covasna, Harghita, Mureș, Sibiu), in urban areas, including rural localities (villages) that are part of an urban administrative territorial unit (town, municipality).

FINANCIAL AID TYPES

(1) Minimum value of non-reimbursable funding: 25,000 euros, and maximum value of non-reimbursable funding: 200,000 euros. For startups that do not meet the condition of operating for a corresponding period of at least one full fiscal year, the maximum value of non-reimbursable funding shall not exceed 100,000 euros, corresponding to one or more projects.

The applicant’s contribution to the investment funding must be at least 10% of the eligible investment value, and the PR Center’s contribution to the investment funding is up to 90% of the eligible investment value, within the de minimis ceiling.

(2) The financial allocation corresponding to this call is 27,607,117 euros, of which ERDF support is 23,466,050 euros and 4,141,067 euros are state budget financing.

The exchange rate used to calculate compliance with the financial allocation of the call for projects is the Inforeuro exchange rate valid in the month of the call for projects launch, namely February 2024.
Out of the total budget of the call, the amount of 4,529,022 euros ERDF + 799,240 euros (BS) = 5,328,262 euros is allocated to actions supporting ecological production processes and efficient resource use in enterprises.

(3) The maximum value of aid, under the de minimis regime, that can be granted to a single enterprise from public funds, over a period of 3 consecutive fiscal years (the last 2 fiscal years before the date of submitting the financing request and the current year of submitting the financing request), is 200,000 euros, equivalent in lei, at the InforEuro exchange rate valid on the date of granting the aid, except for the road freight transport sector on behalf of third parties or for consideration, in which case the amount of aid is set at the maximum limit of 100,000 EUR.

(4) ELIGIBLE EXPENSES
1. Expenses for land arrangement
a) Land arrangement
Includes expenses incurred at the beginning of works for site preparation and consist of: demolitions, dismantling, disaffection, deforestation, collection, sorting, and transport to authorized waste sites, vertical systematizations, accesses/roads/alleys/parking lots/drains/gutters/drainage channels, retaining walls, drainage, exhaustions, works for site preparation.
b) Environmental protection arrangements and restoration
Include expenses incurred for environmental works and actions, including restoring the natural framework after the completion of works, such as tree planting, green space rearrangement, environmental protection works/actions.

2. Expenses for providing utilities necessary for the objective
Include expenses related to works to provide utilities necessary for the operation of the investment objective, carried out on the legally delimited site considered part of the investment objective, as well as expenses related to connecting to utility networks, such as: water supply, sewerage, natural gas supply, thermal agent, electricity, telecommunications carried out on the legally delimited site considered part of the investment objective, as well as expenses related to connecting to utility networks.

3. Expenses for design and technical assistance
a) Studies
These include expenses related to geotechnical, geological, hydrological, hydrogeological, photogrammetric, topographic, and land stability studies on which the investment objective is located, other specialized studies necessary for the investment realization.

b) Obtaining approvals, agreements, and authorizations
These include expenses related to:

· obtaining/extending the validity of the urbanism certificate;

· obtaining/extending the validity of the construction/demolition permit;·sewerage, gas, district heating, electricity, telephony;

· obtaining the street nomenclature and address certificate;

· preparing cadastral documentation, obtaining the provisional cadastral number, and registering the land in the land book;

· obtaining the administrative act from the competent authority for environmental protection;

· obtaining the civil protection/PSI approval;

· certification of management systems;

· other approvals, agreements, and authorizations;

c) Design and engineering
These include expenses incurred for:

· drafting technical documentation necessary to obtain the agreements, approvals, and authorizations related to the investment objective (documentation underlying the issuance of approvals and agreements required by the urbanism certificate, urban planning documentation, impact studies, location studies/expertises, specialized studies required depending on the investment’s specificity), expenses for technical expertise, expenses for energy audit. d)

d) Consultancy
These include expenses incurred, as appropriate, for:

· payment of consultancy services for drafting the financing request, business plan, and their annexes
· payment of consultancy services in project management,
· consultancy services for drafting, organizing, and conducting public procurement procedures.

e) Technical assistance
These include expenses incurred, as appropriate, for:

· technical assistance from the designer (if not included in the project’s tariff), during the execution of the works for the designer’s participation in the phases included in the construction works control program, approved by the State Inspectorate in Construction;

· site management, provided by specialized technical personnel, authorized, according to legal provisions for checking the execution of construction and installation works. For projects involving construction works subject to authorization, the detailed expenses in Chapter 3 are eligible up to 7% of the eligible base investment value, respectively Chapter 4 below.

For projects that do not involve construction works subject to authorization, the detailed expenses within Chapter 3 are eligible up to 5% of the eligible value of the basic investment, respectively Chapter 4 below.

4. Expenses for the basic investment
a) Buildings and installations
Include expenses related to the activities of construction/extension/modernization of production/service spaces of micro-enterprises, respectively expenses related to the execution of all items included in the investment objective: buildings, special constructions, installations related to constructions, such as electrical installations, sanitary installations, heating installations, ventilation, air conditioning, fire protection, telecommunications, and other types of installations required by the destination of the objective according to the description of eligible activities and other eligibility conditions presented in section 5.2 of this guide.

b) Assembly of machinery, technological and functional equipment
Include expenses such as – expenses related to the assembly of technological machinery and machinery included in functional installations, including the related networks necessary for their operation, to the extent that they are related to machinery, equipment purchased within the project benefiting from de minimis aid.

c) Machinery, technological and functional equipment requiring assembly
Include expenses such as: expenses for the acquisition of machinery and technological equipment and those included in functional installations, acquisition of installations/equipment specific for energy saving, as well as, within the limit of 15% of the eligible value of the project, systems using renewable (alternative) energy sources for the efficiency of the activities for which funding is requested; renewable (alternative) energy sources: solar energy (used for heat production or for supplying electricity through photovoltaic systems); wind energy; hydroenergy; biomass (biodiesel, bioethanol, biogas); geothermal energy.

d) Equipment (machinery, technological and functional equipment without assembly, other fixed assets)
Include expenses for the acquisition of technological equipment, machinery, working installations, furniture, computer equipment, office equipment, of the nature of fixed assets, respectively, which are found in Subgroup 2.1. “Technological equipment (machines, machinery and working installations)”, Subgroup 2.2. “Measuring, control and regulation devices and installations”, Class 2.3.6. “Transport and lifting equipment and installations”, or Group 3 “Furniture, office equipment, systems for the protection of human and material values, and other corporeal assets” from Government Decision no. 2139/2004 for the approval of the Catalog regarding the classification and normal operating lives of fixed assets, with subsequent amendments and completions, and which fall within the value limit related to fixed assets, established by the legal regulations in force on the date of submission of the financing application;

e) Intangible assets
Include expenses for the acquisition of patents, licenses, trademarks, software, other rights and similar assets, expenses for the realization of online marketing tools. The eligible value of intangible assets cannot exceed 15% of the eligible value of the tangible assets that are the subject of the project. Intangible assets must also meet the following cumulative conditions:

·they must be used exclusively within the unit receiving the aid;

·they must be depreciable;

·they must be purchased on the market conditions from third parties unrelated to the buyer (the aid beneficiary)

·they must be included in the assets of the enterprise receiving the aid and must remain associated with the project for which the aid was granted for a period of at least three years from the date of the final payment made within the project.

5. Other expenses related to the basic investment/infrastructure
a) Site organization
– Construction and installation works related to site organization
Expenses related to the realization of temporary constructions or arrangements in existing constructions, as well as expenses for the demolition of site organization: changing rooms/barracks/workspaces for site personnel, technological platforms/demolition of technological platforms, sanitary groups, car wash ramps, material warehouses, foundations for cranes, lighting and power electrical networks, access roads, connections to utilities, fences, presentation panels, fire pickets, expenses for the demolition of site organization, including expenses necessary to bring occupied land back to its initial state, at the completion of the investment works, except for expenses related to point 1.2. “Environmental protection arrangements and restoration to the initial state”, expenses for temporary constructions for civil protection.

– Related expenses to site organization
Include expenses for:

·obtaining building/ demolition permits related to site organization works;

·site fees, rental of traffic signs,

·temporary interruption of transportation or distribution networks for water, sewerage, thermal agent, electricity, natural gas,

·assistance contracts with the traffic police,

·temporary contracts with the electricity supplier, with the water supplier, and with the sanitation units,

·ecological deposit fee, local taxes, rent for temporary occupation of public domain,

·rental of changing rooms/barrels/containers/sanitary groups,

·expenses necessary to reduce occupied land to its initial state, at the completion

·of investment/intervention works, an operation that constitutes the obligation of the contractors, except for expenses related to point 1.2. “Environmental protection arrangements and restoration to the initial state”. · ·the cost of electricity and water consumed within the site during the execution period of the works, site security

b) Commissions, quotas, and fees

Include, as appropriate:
· the quota related to the State Inspectorate in Construction, calculated according to the provisions of Law no. 10/1995 on construction quality, republished
· the quota related to the State Inspectorate in Construction, calculated according to the provisions of Law no. 50/1991 on the authorization of construction works execution, republished, with subsequent amendments and completions
· the quota related to the Social House of Constructors – CSC, in the application of the provisions of Law no. 215/1997 on the Social House of Constructors
· fees for agreements, conformity approvals, and building/demolition permits.

c) Various and unforeseen expenses
These expenses will be used in accordance with the legislation in the field of public procurement referring to contractual changes occurring during execution. They are considered eligible if properly detailed by supporting documents and only within the limit of 10% of the eligible value of eligible expenses provided in subsection 4.1, from the project budget.

6. Information and publicity expenses
Expenses for mandatory information and publicity activities, in accordance with the provisions of the visual identity manual.
Maximum expenditure limit – 7500 lei (excluding VAT).

8. Expenses for the basic investment
a) Buildings and installations
Include expenses related to the activities of construction/extension/modernization of production spaces/services provided by micro-enterprises, respectively expenses related to the execution of all items included in the investment objective: buildings, special constructions, installations related to constructions, such as electrical installations, sanitary installations, heating, ventilation, air conditioning installations, fire protection systems, telecommunications, and other types of installations imposed by the destination of the objective according to the description of eligible activities and other eligibility conditions presented in section 5.2 of this guide.

b) Installation of machinery, technological and functional equipment
Include expenses such as – expenses related to the installation of technological machinery and machinery included in functional installations, including the associated networks necessary for their operation, to the extent that they are related to machinery, equipment purchased under the project benefiting from de minimis aid.

c) Machinery, technological and functional equipment requiring installation
Include expenses such as: expenses for the acquisition of machinery and technological equipment and those included in functional installations, acquisition of installations/equipment specific for obtaining energy savings, as well as, within the limit of 15% of the eligible value of the project, systems using renewable (alternative) energy sources to improve the efficiency of the activities for which funding has been requested; renewable (alternative) energy sources: solar energy (used for heat production or electricity supply through photovoltaic systems); wind energy; hydroenergy; biomass (biodiesel, bioethanol, biogas); geothermal energy.

d) Equipment (machinery, technological and functional equipment without installation, other fixed assets)
Include expenses for the acquisition of technological equipment, machinery, work installations, furniture, computer equipment, office supplies, of the nature of fixed assets, which are included in Subgroup 2.1. “Technological equipment (machines, machinery and work installations)”, Subgroup 2.2. “Measuring, control and regulation instruments and installations”, Class 2.3.6. “Equipment and installations for transporting and lifting”, or Group 3 “Furniture, office equipment, human and material value protection systems and other corporeal assets” of Government Decision no. 2139/2004 for the approval of the Catalog regarding the classification and normal operating lives of fixed assets, with subsequent amendments and completions and which fall within the value limit of fixed assets determined by the legal regulations in force on the date of submission of the funding application;

e) Intangible assets
Include expenses for the acquisition of patents, licenses, trademarks, software programs, other rights, and similar assets, expenses for the development of online marketing tools. The eligible value of intangible assets cannot exceed 15% of the eligible value of tangible assets that are the subject of the project. Intangible assets must also meet the following cumulative conditions:

·they must be used exclusively within the unit receiving aid;

·they must be depreciable;

·they must be acquired under market conditions from third parties not related to the buyer (aid beneficiary)

·they must be included in the assets of the enterprise receiving aid and must remain associated with the project for which aid has been granted for a minimum period of three years from the date of final payment under the project.

5. Other expenses related to the basic investment/infrastructure
a) Construction site organization
– Construction and installation works related to site organization
Expenses related to the realization of temporary constructions or arrangements in existing constructions, as well as expenses for the dismantling of the site organization: dressing rooms/barracks/workspaces for site personnel, technological platforms/dismantling of technological platforms, sanitary groups, car washing ramps, material storage, crane foundations, lighting and power electrical networks, access roads, connections to utilities, fencing, presentation panels, fire pickets, expenses for dismantling the site organization, including expenses necessary to restore the occupied land to its initial state upon completion of the investment works, except for expenses related to item 1.2. “Arrangements for environmental protection and restoration to the initial state”, expenses related to temporary constructions for civil protection.

– Related expenses for site organization
Include expenses for:

·obtaining the construction/demolition permit related to site organization works;

·site location taxes, rental of traffic signs,

·temporary interruption of transport or distribution networks for water, sewerage, thermal agent, electricity, natural gas,

·assistance contracts with the traffic police,

·temporary contracts with the electricity supplier, with the water supplier, and with the sanitation units,

·ecological deposit fee, local taxes, rent for temporary occupation of public domain,

·rentals of dressing rooms/boats/containers/sanitary groups,

·expenses necessary to restore the occupied land to its initial state upon completion of the investment/intervention works, an operation that constitutes the obligation of the contractors, except for expenses related to item 1.2. “Arrangements for environmental protection and restoration to the initial state”. · ·cost of electricity and water consumed on the site during the execution period of the works, site guarding

b) Fees, quotas, and taxes

Include, as appropriate:
· the quota related to the State Inspectorate in Constructions, calculated according to the provisions of Law no. 10/1995 regarding quality in constructions, republished
· the quota related to the State Inspectorate in Constructions, calculated according to the provisions of Law no. 50/1991 regarding the authorization of construction works, republished, with subsequent amendments and completions
· the quota related to the Social House of Constructors – CSC, in the application of the provisions of Law no. 215/1997 regarding the Social House of Constructors
· fees for agreements, compliant approvals, and construction/demolition permits.

c) Various and unforeseen expenses
These expenses will be used in accordance with the legislation in the field of public procurement referring to contractual changes occurring during execution. They are considered eligible if properly detailed by supporting documents and only within the limit of 10% of the eligible value of eligible expenses provided in subchapter 4.1, from the project budget.

6. Information and advertising expenses
Expenses with mandatory information and advertising activities, in accordance with the provisions of the visual identity manual.
Maximum expenditure ceiling – 7500 lei (excluding VAT).

7. Expenses with external financial audit activity
In case beneficiaries opt for concluding audit contracts, audit reports will confirm that the expenses included in the refund requests have been verified and are:

· necessary for the project’s realization

· provided for in the contract concluded with the project beneficiary

· in accordance with the principles of sound financial management, namely the use

· incurred and paid by the beneficiary;

· paid during the eligibility period;

· recorded in the beneficiary’s accounting based on identifiable and verifiable supporting documents, proved by original documents;

· in accordance with the technical and financial proposals offered (unit prices and quantities billed are verified).

When the same beneficiary carries out multiple projects simultaneously or a project receives funding under different forms of support or from different funds, auditors check the potential double funding of an expense.
They are eligible up to a limit of 5000 lei/quarter (excluding VAT), related to activities that can be audited in that quarter.

8. Expenses for employee training
These expenses must aim to develop the competencies and skills mentioned in subchapter 5.2.2– Employee training activities.
The value of employee training expenses can be up to 25% of the investment in equipment, according to chapter 4, points 4.3 – Machinery, technological and functional equipment requiring installation, and 4.4. – Equipment, from this section, without exceeding 30,000 lei/project.
For these expenses, the option of simplified costs in the form of unit costs will be applied.

(4) Categories of ineligible expenses

Within this call, the following types of expenses are considered ineligible:
o expenses provided for in art. 10 of Government Decision no. 873/2022 for establishing the legal framework regarding the eligibility of expenses incurred by beneficiaries in operations financed during the 2021-2027 programming period through the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, and the Just Transition Fund;

o expenses for the purchase of non-road mobile machinery such as bulldozers, excavators, and other self-propelled machinery, which use fossil fuel combustion engines, as well as other equipment using fossil fuel combustion for operation;

o expenses related to investments in the purchase of new systems/replacement of heating systems with fossil fuel burning and the purchase of new systems/replacement of gas-burning heating systems;

o acquisition of land and buildings;

o VAT value related to ineligible expenses and VAT value related to eligible expenses that have been or will be claimed for reimbursement according to national tax legislation;

o purchase of second-hand equipment and fittings;

o expenses for the acquisition of vehicles and means of transport, as classified in Subgroup 2.3. “Means of transport” from GD 2139/2004, except for Class 2.3.6. “Equipment and installations for transporting and lifting”;

o fines, penalties, court costs, and arbitration expenses;

o relocation expenses;

o fittings from the inventory items category;

o operational, operating, and maintenance costs of the project-financed objectives;

o administrative costs;

o personnel expenses, except those expressly provided for in the unit cost of staff training;

o financial expenses, namely insurance premiums, taxes, fees, rates, and interest on loans;

o in-kind contributions;

o depreciation expenses;

o leasing expenses;

o expenses incurred by the beneficiary and paid before 01.01.2021;

o expenses that do not meet the thresholds set out in this guide;

o expenses incurred above the thresholds set out in this guide or, if applicable, the maximum value of simplified costs

o other expenses excluded from funding through this applicant’s guide, in application of the provisions of GD 873 2022, art. 2 para. (1) lit. f), corresponding to the specific program and operation characteristics:

⁃ expenses related to the modernization, expansion, equipping, and interventions of any kind on accommodation capacities within tourist accommodation structures of any kind
⁃ expenses related to the establishment of new tourist accommodation structures of any kind
– expenses for the elaboration of pre-feasibility studies, feasibility studies, works approval documentation, technical project
– expenses incurred before the funding application date, except those related to Chapter 3 “Expenses for design and technical assistance” above.
Expenses related to operations that fall under any of the situations provided for in art. 65 para. (1) and (2) of Regulation (EU) 2021/1060, which affect the sustainable nature of operations, become ineligible, proportionally to the period of non-compliance.