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How do I obtain the registration for the research tax credit (IRB-ITC)?

Verified 12 October 2020 - Directorate for Legal and Administrative Information (Prime Minister)

Expenses incurred by a company in research or innovation, entrusted to a claimant, may entitle it to the Research and/or Innovation Tax Credit (IRB-ITC). In some cases, the claimant must be certified by the ministry responsible for research or the ministry of economics. The authorization allows to verify that the provider has the potential to do research and development. The application for approval shall be made online or by mail.

Expenditure incurred by a company in research or innovation operations may entitle it to research tax credit and/or innovation tax credit (ITC)..

The expenditure must be for example research or work related to prototypes and pilot installations of new products, outsourced..

Outsourced research expenditure

In order for outsourced research expenditures to qualify for the RIC, the following providers must be approved by the ministry responsible for research:

  • Research organization: this concerns all bodies governed by private or public law established in France and those established in a Member State of theEuropean Union or part of theEuropean Economic Area
  • Scientific or technical expert: this applies to individual entrepreneurs established in France as well as those established in a Member State of the European Union or part of the European Economic Area
  • Scientific Cooperation Foundation, a recognized foundation of public interest in the research sector, an association whose founder and member is a public research organization or a higher education institution which has a master's degree.

Other providers, including public research operators, do not have to apply for authorization. It is granted to them automatically.

When an organization is granted a CIR accreditation by the ministry responsible for research, it may, at its own initiative, obtain approval for innovation without drawing up a specific dossier.

Outsourced collections expenditure

Expenses related to the development of new collections incurred by industrial textile-clothing-leather companies may qualify them for the research tax credit for its collection tax credit (CIC) portion, called research tax credit - Textile, Clothing, Leather (CIR-THC)..

These include the costs of developing a new range of products (in terms of materials, designs, shapes and colors) entrusted to external suppliers.

In order for these outsourced collection expenses to qualify for the ICR-THC, the following providers must have an authorization from the ministry responsible for research, after consulting the ministry responsible for economics:

  • Style desktop
  • Stylist and textile designer.

Outsourced innovation expenditure

In order for outsourced innovation expenditures to qualify for ITC, private research organizations must have an approval from the Ministry of Economy.

The authorization allows the ordering company to know that the supplier has the potential to do research and development, product innovation or work to develop a new range of products.

It is issued after examination of a file.

In the case of research accreditation, it is intended to ensure that the organization has carried out, under its scientific responsibility and with its own means, recent scientific and technical research operations.

Registered providers are listed on the website of the ministry responsible for research, unless they request otherwise.

Approval shall be granted on the basis of a dossier.

The Ministry responsible for research issues the RIC licenses for research and development (R&D) after scientific and technical expertise.

For 1re request, the file must be sent to the ministry responsible for research between 1to January and 31 March of the year requested. In the case of applications made after 31 March, approval shall be granted from the following year.

For a renewal, the application must be sent to the ministry responsible for research before November 30 of the last year granted. If an application is made after 30 November, the application for renewal for the following year shall be rejected.

The renewal application file is identical to a first-time application file.

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Research organization

The application for approval can be made online or by mail using form cerfa n°10198.

Online

Apply for the Research and/or Innovation Tax Credit (Cir-CII) - Organization

Parts to supply (accepted formats: doc, rtf, zip, pdf):

  • For each researcher assigned to the project (limited to 5 researchers): CV and copy of the highest degree or equivalent of executive status (salary slip, employment contract, etc.) In French or English
  • Presentation plan of the R&D project completed less than a year ago or in progress according to the eligibility criteria defined in the Cerfa leaflet n°50078
  • Kbis or equivalent translated into English or French
  • Other R&D indicators
  • Body presentation plate or equivalent

An e-mail confirmation of the registration of the application is sent at the end of the online procedure.

By mail

Apply for the Research and/or Innovation Tax Credit (Cir-CII) - Organization

Parts to be supplied:

  • For each researcher assigned to the project (limited to 5 researchers): CV and copy of the highest degree or equivalent of executive status (salary slip, employment contract, etc.) In French or English
  • Presentation plan of the R&D project completed less than a year ago or in progress according to the eligibility criteria defined in the Cerfa leaflet n°50078
  • Kbis or equivalent translated into English or French
  • Other R&D indicators
  • Body presentation plate or equivalent

These documents can be sent in digital form (USB key, SD card, ...) or in paper form.

Submissions in digital format are given priority.

Individual scientific or technical expert

The application for approval can be made online or by mail using form cerfa n°10199.

Online

Apply for the Research Tax Credit - Individual Expert

Parts to supply (accepted formats: doc, rtf, zip, pdf):

  • Expert presentation: CV and copy of the highest degree
  • Plan of presentation of an R&D project completed less than a year ago or in progress according to the eligibility criteria defined in the explanatory note Cerfa n°50262
  • Other R&D indicators

An e-mail confirmation of the registration of the application is sent at the end of the online procedure.

By mail

Apply for the Research Tax Credit - Individual Expert

Parts to be supplied:

  • Expert presentation: CV and copy of the highest degree
  • Plan of presentation of an R&D project completed less than a year ago or in progress according to the eligibility criteria defined in the explanatory note Cerfa n°50262
  • Other R&D indicators

These documents can be sent in digital form (USB key, SD card, ...) or in paper form.

Submissions in digital format are given priority.

Style desktop

You must apply for approval by mail using form cerfa n°11393.

Apply for the Research and/or Innovation Tax Credit (Cir-CII) - Style Office

Parts to be supplied:

  • Stylist overview: CV and copy of diploma
  • Description of 3 recent and significant achievements
  • Optional: documents illustrating the work

These documents can be sent in digital form (USB key, SD card, ...) or in paper form.

Submissions in digital format are given priority.

Textile designer

You must apply for a registration by mail using form cerfa n°11392.

Apply for the Research and/or Innovation Tax Credit (Cir-CII) - Stylist or textile designer

Parts to be supplied:

  • Stylist overview: CV and copy of the diploma.
  • Description of 3 recent and significant achievements
  • Optional: documents illustrating the work

These documents can be sent in digital form (USB key, SD card, ...) or in paper form.

Submissions in digital format are given priority.

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