Research tax credit: updated list of MESRE-approved bodies
On January 18, the French Ministry of Higher Education, Research and Space (MESRE) launched the updated list of organizations and experts approved for the Research Tax Credit (CIR), the Innovation Tax Credit (CII) and the Research Collaboration Tax Credit (CICo).
This database, published in open data format, lists research and innovation organizations, scientific experts, stylists and design offices with a official approval enabling them to participate in R&D or innovation projects eligible for these various tax credits.
Why it's essential to check your service provider's CIR accreditation
When a company outsources all or part of its R&D or innovation work, it must it is essential to check that your service provider is accredited CIR, CII or CICo in order to include this type of expenditure in the tax credit base.
Two major points of vigilance:
- The service provider must hold valid approval issued by the MESRE ;
- Subcontracted expenses must be eligible under the applicable tax rules.
The list provided by the Ministry allows you to quickly check whether a service provider is approved for a given year.
Attention This list is strictly indicative. It is not enforceable against the tax authorities, and does not replace the official approval decision. The client must therefore request systematically provide your service provider with the approval decision, and check that the approval year corresponds to the tax credit declaration year.
CIR: what are the reporting obligations for subcontracting expenses?
When outsourced research expenditure is included in the tax credit base, the company must attach a statement to its declaration no. 2069-A-SD: declaration 2069-A-2-SD, indicating :
- List of service providers, with SIREN and address; ;
- The amount of expenditure outsourced and carried out by the service provider ;
- The device concerned by these expenses.
In case of tax audit, the administration will require a certain number of supporting documents, especially :
- The decision to approve the service provider ;
- Service or collaboration contracts ;
- Detailed invoices.
Outsourced CIR expenditure: what are the risks in the event of a tax audit?
In the event of an inspection, the major risk goes beyond the question of approval alone; it also lies in assessing the eligibility of outsourced expenditure in relation to the relevant schemes. This assessment implies a qualitative analysis of the nature of the work carried out and may lead to the exclusion of certain expenses from the tax base, notwithstanding the fact that they have actually been incurred as part of the project.
We recommend :
- Keep all evidence of the work carried out Subcontracts, specifications, estimates, meeting minutes, technical milestones, intermediate deliverables, etc; ;
- Formalize a clear, distinct and documented division of roles and tasks between internal and external resources ;
- Demonstrate the absence of duplicates both in the work carried out and in the expenses declared.
A solid, consistent documentation remains the best lever for securing in the event of an inspection.
Securing your innovation tax strategy
Against a backdrop of tighter controls on subcontracted R&D expenditure, securing expenses included in the CIR, CII or CICo tax base is a major challenge for finance and tax departments.
G.A.C. Group assists innovative companies in verifying the eligibility of service providers and declared expenses, securing documentation for R&D projects, preparing for and managing tax audits, and ensuring the reliability of tax credit declarations.
CIR approved organizations
Is the list of approved organizations published by the Ministry sufficient in the event of an inspection?
No, only the provider's official accreditation decision is authentic. The published list is indicative only.
What documents should be kept to secure outsourced expenses?
Contracts, detailed invoices, deliverables, technical reports and approval decisions must be archived.
