CIR and CII or CIR: authorization of the provider carrying out R&D operations
Verified 03 July 2024 - Directorate for Legal and Administrative Information (Prime Minister)
A company which entrusts research or innovation operations to suppliers may benefit from a tax credit for the expenses incurred. The research provider must be approved by the ministry responsible for research so that the tax credit can be allocated to the company making the expenditures.
Applications for authorization relating solely to the innovation tax credit are not dealt with in this sheet. For more information, you can contact DRIEETS or consult the dedicated page on entreprises.gouv.fr.
The providers who must request a authorization to carry out research or innovation on behalf of a company are:
- Private organizations (e.g. LOCK: titleContent, SARL: titleContent, SA: titleContent, association carrying on a commercial activity, GIP: titleContent, experimental station or farm, etc.)
- Individual experts: scientific and technical
- Style desk
- Stylist textile designer
- Foundation for Scientific Cooperation (FCS)
- Foundation recognized as being of public interest in the research sector (FRUP)
- Back-up structure (SATT, valuation subsidiary, etc.)
- Technology Resource Center (TRC)
- Contract Research Structure (CRS)
- Public or equivalent research organization (OPR): EPST: titleContent, Epic: titleContent, Epa: titleContent, CHU: titleContent/CHR: titleContent, University Hospital Institute, Cancer Control Center, Industrial Technical Center (ITC).
- Public or private higher education institution which issues master's degrees
- Agricultural Technology Institute (ITA) and Agro-Industrial Institute (ITAI) and their national coordination structures
- Community of Universities and Institutions (COMUE)
FYI
These service providers may be established in France, in a Member State of the European Union or in a State party to the Agreement on the European Economic Area which has concluded an administrative assistance agreement with France.
Approval allows the originator to benefit from the CIR or the CIR and CII for expenditure incurred in the course of its R&D operations. If the service provider (subcontractor) does not have an authorization, the client will not be able to benefit from a tax credit for expenditure on research and development operations. Thus, expenditure on operations carried out by non-approved service providers (subcontractors) will not be taken into account in the calculation of the CIR.
The approval for subcontracting under the CIR shall inform the contractors that the subcontracting body has the research and development potential.
The request for authorization must be made online, by post or by e-mail depending on the category to which the provider belongs:
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Private organization (private company, association carrying on a commercial activity, GIP, experimental station or farm, etc.)
The application for approval must be made using the on-line service next:
Individual Expert
The application for approval must be made using the following online service:
Apply for approval for the research tax credit - Individual Expert
Files submitted by courier are no longer accepted. Approval requests sent by e-mail are not processed.
Style desk
The request must be made by post using the cerfa form No 11393:
Request Approval Collection Tax Credit by Mail - Style Office
Requests by sending a USB key are processed first. Files submitted by courier are no longer accepted. Approval requests sent by e-mail are not processed.
Stylist textile designer
The application for approval must be made by post using form cerfa no 11392:
Apply for approval for the collection tax credit - Stylist or textile designer
Requests by sending a USB key are processed first. Files submitted by courier are no longer accepted. Approval requests sent by e-mail are not processed.
Foundation for Scientific Cooperation (FCS)
The request for approval must be made by post or by mail to the ministry responsible for research using cerfa no 10198:
Files submitted by courier are not accepted.
Foundation recognized as being in the public interest (FRUP)
The request for approval must be made by mail or by post to the ministry responsible for research using cerfa no 10198:
Files submitted by courier are not accepted.
Back-up structure
The request for approval must be made by mail or by post to the ministry responsible for research using the cerfa form no 10198:
Application for authorization for the research tax credit - Back-to-Back Structure
Files submitted by courier are not accepted.
Technology Resource Center (TRC)
The request for approval must be made by mail or by post to the ministry responsible for research using the cerfa form no 10198:
Application for the Research Tax Credit - Technology Resource Center (TRC)
Files submitted by courier are not accepted.
Contract Research Structure (CRS)
The request for approval must be made by mail or by post to the ministry responsible for research using the cerfa form n°10198:
Application for the Research Tax Credit - Contract Research Structure (CRS)
Files submitted by courier are not accepted.
Public body or research or similar body (OPR)
These are the following public bodies: EPST: titleContent, Epic: titleContent, Epa: titleContent, CHU: titleContent/CHR: titleContent, University Hospital Institute, Cancer Control Center, Industrial Technical Center (ITC).
The application for approval must be made online on the website of the ministry in charge of research :
Application for Registration of the Research Tax Credit - Public Body
Higher education institution
The application for approval must be made online on the website of the ministry responsible for research :
Application for Registration of the Research Tax Credit - Public Body
Community of Universities and Institutions (COMUE)
The application for approval must be made online on the website of the ministry responsible for research :
Application for Registration of the Research Tax Credit - Public Body
Agricultural and Agro-Industrial Technical Institute (ITA/ITAI)
The application for approval must be made online on the website of the ministry responsible for research :
Application for Registration of the Research Tax Credit - Public Body
FYI
The approved providers are listed on the website of the ministry responsible for research, unless otherwise requested by them.
Approval shall be granted for a period of 3 years.
On the other hand, if the search provider has not completed a search operation during the Last 12 months prior to the application, then the approval is granted for 1 year.
From 3e request for renewal (4e application), approval may be granted for a period of 5 years if the following 2 conditions are met:
- The claimant has been certified continuously for at least 9 years
- The claimant completed a search operation within 12 months of his request
Expenditure concerned
Accreditation
Online service
Ministry responsible for research
Ministry responsible for research
Ministry responsible for research
Ministry responsible for research
Ministry responsible for research
Ministry responsible for research