Netherlands

This page contains information on the bodies responsible for Structural Funds programmes and on the project control system in the Netherlands. You may also speak directly with the Interreg Europe representatives in the Netherlands.

This section provides information about the control system and national guidance set up in the Netherlands for the 2021-2027 programming period.

Download the latest list of managing authorities and intermediate bodies responsible for Structural Funds programmes in each country. Select the NL tab for information about the Netherlands.

Netherland uses a decentralised control system. The approbation body will approve an independent, qualified controller based on a proposal made by the project partner.

The costs resulting from the control are borne by the project partners and can be reported as eligible costs in compliance with the relevant EU regulations and programme rules. The costs will be the outcome of the procurement process and negotiations between the project partner and the party doing the verifications.

These costs should therefore be planned in the project budget.

At least one "on-the-spot check" (done on-the-spot, not virtually) will be carried out during the project lifetime in projects where partners report equipment and/ or infrastructure & works costs related to a pilot action.

Based on their professional judgement, the controller can however decide to carry out an on-the-spot check for a project not reporting pilot equipment/infrastructure costs, if they deem that it has an added value for their check (e.g. in case of suspicion of fraud, issues with the partner reporting / understanding of requirements, doubts about the proper functioning of internal processes, etc.). 

This section provides information about the control system and national guidance set up in the Netherlands for the 2021-2027 programming period.

The costs associated with this control are indicated so that they can be planned for in your project's budget.

The Netherlands uses a decentralised control system. Before the first expenditure can be reported, the project partners will be required to propose an independent controller (internal or external), to the following body:

This body will approve the controller proposed by the project partner after checking that:

• the internal management and control system is reliable.
• the controller is sufficiently independent from project activities and finances and qualified to carry out the control of an Interreg Europe project.

Additional information for local and regional authorities: Dutch local and regional authorities can reclaim VAT from a Compensation Fund. This has existed since before the start of the programming period and even before. VAT does not constitute eligible expenditure unless it is genuinely and definitively borne by the partner. VAT which is recoverable by whatever means cannot be considered as eligible even if it is not actually recovered by the partner.

The costs resulting from the control (staff costs in the case of an internal controller, external expertise costs in the case of an external controller) can be reported as eligible costs in compliance with the relevant EU regulations and programme rules.

In compliance with the article 23 (4) of Regulation (EU) No 1299/2013 of the European Parliament and of The Council of 17 December 2013 and article 125 (5) and (6) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013, on-the-spot verifications will be carried out for each project partner at least once during the project lifetime. For first level controllers controlling more than one project partner, sampling may be possible under the condition that the method is well justified and documented.

National guidance

Have a look at the Dutch content on our website. Scroll through our project ideas and good practices, or contact our Dutch community members and organisations.