Research, Innovation or Collaborative Tax Credit: the declaration is just the beginning, so don't go on vacation (yet)!
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You have finally filed your tax return and submitted form 2069-A-SD to declare your CIR, your CII or your CICo ? Filing your CIR declaration is an important step. However, it's not enough, the real work begins once the form has been submitted. Without a rigorous preparation of supporting documentsThe next few months - or even the next three years - can be a source of uncertainty. That's why we anticipating what comes next is essential to secure your approach.
Form 2069-A-SD: a simple administrative formality?
Not really. Filing the Cerfa 2069-A-SD is only a small part of a much larger process. This special declaration is required for companies claiming tax credits for research and/or innovation expenditure, and it must be sent at the time of the tax statement.
CIR: deferred refund or immediate repayment?
Research tax credit refund procedures
CIR is not always refunded immediately. In general, the CIR is first offset against the tax due. If it is not used in full, the balance becomes a receivable from the government, which can be :
- Imputed over the following 3 tax years,
- Repaid at the end of 3 years.
Which companies can claim an immediate refund of the CIR?
The possibility of requesting an immediate refund of the CIR is open to certain companies, provided they meet specific criteria :
- be a SME as defined by European regulations (fewer than 250 employees, sales of less than €50 million or total assets of less than €43 million);
- or be a start-up companywithin the first five years of registration;
- or the Young Innovative Company status (JEI) ;
- or cope with economic difficulties (safeguard procedures, receivership, etc.).
Processing times and vigilance in the face of requests for information
Application processing times can vary significantly depending on the amount involved and the geographical area. of the company. In practice, a average delay of six months is often observed.
After the application has been submitted, the tax authorities have the right to request additional documents as part of a request for information. This type of solicitation is almost systematic when a reimbursement is requested, and it does not protect against a possible subsequent tax auditwhich could jeopardize all or part of the loan repaid. Visit filing your special 2069-A return also triggers the tax statute of limitations. The administration has until December 31 of the 3e year after filing for inspection.
Vigilance estivale: attention aux retours de l'administration en période creuse
Our advice
Every year, many companies receive feedback from the tax authorities following the submission of their special tax returns. However, these requests often fall during the summer period, when teams are often short-staffed or on vacation.
Even if a request for a delay in response is sometimes possible, it is neither automatic nor always accepted. It's therefore essential to remain vigilant during this period: make sure that someone regularly checks the mail or the business mailbox.
By anticipating this reality, you limit the risk of administrative complications and demonstrate your responsiveness in the face of tax obligations.
Find out how to justify every euro of RTC and prepare a solid dossier for the authorities.
