The European Commission has published two short video tutorials to explain how lump sums work in Horizon Europe. The videos are available on the Funding & Tenders Portal. The EC points out that they were created to brief experts who evaluate lump sum proposals, but they are also useful for applicants preparing a lump sum proposal. The first video gives an overview and describes what changes with lump sums. The second video explains the detailed budget table.
(754) How to evaluate lump sum proposals: Get started – YouTube