It is the responsibility of each tenderer to ensure that the total amount of the tender  inserted in the relevant field of the e-Submission application corresponds to the amount  indicated in the uploaded financial offer. In case of discrepancies, only the amount  indicated in the financial offer will be taken into account. The financial offer shall be:    The European Union Institutions are exempt from such charges in the EU under Articles  3 and 4 of the Protocol on the Privileges and Immunities of the European Union of 8 April  1965 annexed to the Treaty on the Functioning of the European Union. Exemption is  granted to the Commission by the governments of the Member States, either through  refunds upon presentation of documentary evidence or by direct exemption. For those countries where national legislation provides an exemption by means of a  reimbursement, the amount of VAT must be shown separately. In case of doubt about the  applicable VAT system, it is the tenderer's responsibility to contact his or her national  authorities to clarify the way in which the European Union is exempt from VAT.  The  price structure document as referred to in Section 3.5 may be required by the  Contracting Authority. Such price structure document shall explain in detail how tenderers  have established their prices for the service. The price structure document should cover at  least the following elements: The provisions on price revisions are provided in the Draft FWC. The prices provided in the Price Catalogue will become part of Annex II to the FWC.  44 i. the expenditure foreseen for staff (HR cost), with breakdown of cost demonstrating  compliance of the prices with the laws of the country in which the services are to be  performed, for minimum levels of staff remuneration, contributions to the social  security, occupational safety and health standards, and/or other applicable schemes  and standards; ii. all other elements that have been taken into account to formulate the financial offer  and that cover all the non-HR costs arising from the technical aspects of the tender  (including, but not limited to: reporting requirements, training, recruitment and  replacement of staff with the appropriate qualification level, travelling arrangements  – if applicable, FWC management, the potential liquidated damages/compensations  foreseen in the service level agreement and/or other risk factors, company overheads,  profit margin, etc.). • Inclusive of all costs and expenses directly and indirectly connected with the  services to be delivered under the FWC. No further costs will be paid by the  contracting authority for travel expenses, missions, trainings, financial costs, or any  other costs which the contractor may incur in the process of implementation of any  specific contract at the normal places of delivery listed in Section 1.5 above, except  if the specific service requirements indicate that any such costs may be invoiced  separately, in accordance with Article I.5.3 of the draft FWC. • expressed in euro.cents. Tenderers from countries outside the euro zone have to  quote their prices in euro as well. The price quoted may not be revised in line with  exchange rate movements. It is for the tenderer to bear the risks or the benefits  deriving from any variation.  • quoted free of all duties, taxes and other charges, i.e. also free of VAT. The tenderer  may indicate the amount of VAT but it must be shown separately. 