Back to school in 2025: prepare your Research Tax Credit (CIR) and Innovation Tax Credit (CII) applications
CII 2025 accreditation: conditions, application, and practical advice
What is the purpose of CII accreditation for SMEs?
CII accreditation allows an SME client to benefit from the CII when it subcontracts work to an accredited service provider.
- Tax credit rate: 20% of expenses, capped at €80,000 per year
- Valid only for work entrusted to approved service providers
- Validity period: 5 years
Please note: accreditation certifies the service provider's capacity for innovation, but does not guarantee automatic eligibility for projects declared to the CII.
Schedule and deadline for submitting CII 2025 accreditation applications
Exceptionally, the deadline for submitting applications has been extended to October 31, 2025.
This approach concerns European Union companies :
- that are not not already holding CIR accreditation valid,
- and who wish to obtain approval only CII.
Originally scheduled to run until September 30, 2025, the deadline has been extended on an exceptional basis. This is an opportunity not to be missed to secure your funding for innovation!
Online application procedure for CII accreditation (2025-2029)
The procedure for applying for CII accreditation (initial application and renewal) is dematerialized. Here is the link to follow to apply for CII accreditation (2025-2029) at: https://www.demarches-simplifiees.fr/commencer/demande-d-agrement-cii-credit-d-impot-innovation
Tips for a successful CII accreditation application
- Check the completeness of your file : technical, financial, and administrative elements must be rigorous and well structured.
- Anticipate delays Applications received after the deadline will not be processed for the current year.
- In case of joint application, CII approval can be issued automatically with the CIR, without any additional documentation.
CIR 2025 accreditation: new rules and instructions for use
Why apply for CIR accreditation?
Approval CIR allows a contracting company to include R&D work subcontracted to approved service providers in its CIR.
- Condition: the service provider must demonstrate its ability to carry out R&D work eligible for the CIR.
- Average validity period: 3 years
- Approval is granted by the Ministry of Higher Education and Research (MESR) after reviewing an application.
Schedule for submitting CIR 2025 approval applications
Submission period: between August 15 and November 30 of the last year of validity of the approval.
- Be mindful of deadlines: the department processes approximately 3,000 applications per year. It is strongly recommended that you do not wait until the end of the period.
- If you are starting a business or have been refused, you can submit an application at any time of the year.
New CIROCO platform: where and how to submit your CIR accreditation application
Applications must be submitted on the new online platform: CIROCO this is an official portal
You can carry out the following procedures there:
- Application for CIR approval
- Joint CIR + CII application
- Application for approval CICo (collaborative research)
- (Coming soon) Application for accreditation for the Textile, Clothing, and Leather (THC) Industry Council
Tips for a solid CIR accreditation application that meets the expectations of the MESR
With the new accreditation application platform, there are a few new features to consider:
- It is no longer possible to submit a technical report in PDF format.
- You must complete each section online, including figures, tables, and appendices.
- A necessary step: allow time to adapt to this new interface.
- Pay close attention to the technical description of your R&D projects. : the application must demonstrate a structured scientific approach, adequate resources, and a genuine capacity for research.
Summary: Comparative table CIR vs CII 2025 (differences, deadlines, and platforms)
Criteria | CII (Innovation) | CIR (Research) |
Public contracting authority | SME | Any company |
Type of work | Product innovation or pilot installation | Scientific research and development |
Approval requirement | Yes, so that the SME placing the order can benefit from the CII. | Yes, so that the ordering company can benefit from the CIR (research tax credit). |
Average validity period | 5 years | 3 years |
Filing deadline | Until October 31, 2025 (exceptional extension) | From August 15 to November 30 of the last year of accreditation |
Platform / contact | Online application via DRIEETS (or CIROCO if CIR attached) | Online filing via CIROCO |
Specificity 2025 | Exceptional extension of the CII filing deadline until October 31, 2025 | New CIROCO interface / report to be entered online |
Between platform developments and increasing technical requirements, surrounding yourself with experts can secure your efforts and maximize your chances of obtaining (or renewing) your accreditation. Don't delay: now is the time to act.
Need help putting together or renewing your application?
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