How to claim an STSM grant after the mission is completed

The procedure to claim an STSM grant after the mission is completed are the following:

  1. prepare a short scientific report and submit it by email to the IC0902 STSM Manager (Prof. Luiz Da Silva,  This e-mail address is being protected from spambots. You need JavaScript enabled to view it ). According to COST rules, in your report you should assess the following aspects:
    • purpose of the STSM;
    • description of the work carried out during the STSM;
    • description of the main results obtained;
    • future collaboration with host institution (if applicable);
    • foreseen publications/articles resulting or to result from the STSM (if applicable);
    • confirmation by the host institution of the successful execution of the STSM;
    • other comments (if any).
    • (Note that the confirmation by the host institution can be delivered as a separate document.)
  2. As soon as the STSM Manager approves the report he will inform the MC Chair.
  3. The MC Chair will notify the Grant Holder that the STSM grant ca be paid, and the Grant Holder will then issue the payment.

Additional information required for receiving your grant

If this is the first time you ask for a reimbursement to IC0902 you will need to provide some additional information required to be introduced in the accounting system, that is:

  1. your place of birth,
  2. your complete address,
  3. if you are italian, your fiscal code.

Please send the information by email at the address  This e-mail address is being protected from spambots. You need JavaScript enabled to view it   .

Taxation of flat rate reimbursements

According to the Italian rules for payments not supported by receipts, the Grant Holder will be forced to apply a taxation (ritenuta d’acconto) to all expenses without receipts. The taxation rate depends on whether the participant pays her/his taxes in Italy or not:

  • for participants paying their taxes in Italy the taxation applied is equal to 20%. Based on the rates set by the COST, this would lead for example to 120*0.8=96 €/night for hotel and 20*0.8=16 €/meal. 
  • for participants paying their taxes outside Italy the taxation applied is equal to 30%. Based on the rates set by the COST, this would lead for example to 120*0.7=84 €/night for hotel and 20*0.7=14 €/meal.

There are a few ways to avoid the application of the taxation, as explained below.

 

- Participants paying their taxes in Italy

The only way for Italian taxpayers to avoid the taxation is to register on eCost an institutional bank account rather than a personal one. In case the participant works for a University or a public body (e.g. a government-funded research center) this will allow reimbursements to be issued without any tax deduction.

 

- Participants paying their taxes outside Italy

Participants paying their taxes in a country different from Italy have the following different options to avoid taxation on reimbursements:

1) Register on eCost an institutional bank account rather than a personal one. In case the participant works for a University or a public body (e.g. a government-funded research center) this will allow reimbursements to be issued without any tax deduction.

2) Send a declaration released by the tax office stating that the participant is a fiscal resident in her/his country, taking advantage of a treaty between Italy and the country itself to avoid double taxation, if such treaty exists*. Participants can use the double taxation form available here, by submitting it to the tax office and have it signed**. The declaration must be sent in electronic form, together with a scanned copy of passport of the participant. The declaration should also be sent in original by express courier at the following address:

Stefania Della Corte
Sapienza Innovazione
European Project Office
Viale Regina Elena, 295
00161 Rome, Italy

In this way, again, reimbursements will be issued without any tax deduction.


* the list of countries that signed a fiscal treaty with Italy can be found here.

** Note that the form was provided by our administration as a template, but a similar one in English emitted by the tax office of the participant's country and stating that she/he pays her/his taxes in that country will work as well.

 
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