{"id":349989,"date":"2025-06-10T17:33:47","date_gmt":"2025-06-10T15:33:47","guid":{"rendered":"https:\/\/group-gac.com\/?p=349989"},"modified":"2025-12-04T10:41:06","modified_gmt":"2025-12-04T09:41:06","slug":"cir-cii-cico-cerfa-2069-a-sd-depose-le-plus-important-reste-a-faire","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/cir-cii-cico-cerfa-2069-a-sd-depose-le-plus-important-reste-a-faire\/","title":{"rendered":"CIR, CII, CICo, Cerfa 2069-A-SD filed? The most important thing remains to be done"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"349989\" class=\"elementor elementor-349989\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06e6770 elementor-widget elementor-widget-heading\" data-id=\"06e6770\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Research, Innovation or Collaborative Tax Credit: the declaration is just the beginning, so don't go on vacation (yet)!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-429154e elementor-widget elementor-widget-text-editor\" data-id=\"429154e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">***<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d93d9b3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d93d9b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>You have finally filed your tax return and submitted form 2069-A-SD to declare <a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\">your CIR, your CII<\/a> or your <a href=\"https:\/\/group-gac.com\/en\/cico-how-to-secure-your-declaration\/\">CICo<\/a> ? Filing your CIR declaration is an important step. However, it's not enough, <strong>the real work begins once the form has been submitted<\/strong>. Without a <strong>rigorous preparation of supporting documents<\/strong>The next few months - or even the next three years - can be a source of uncertainty. That's why we <strong>anticipating what comes next is essential<\/strong> to secure your approach.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Form 2069-A-SD: a simple administrative formality?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b180450 elementor-widget elementor-widget-text-editor\" data-id=\"b180450\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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 <strong>must be sent at the time of the tax statement<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ddfab4 elementor-widget elementor-widget-heading\" data-id=\"5ddfab4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CIR: deferred refund or immediate repayment?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebc8d05 elementor-widget elementor-widget-heading\" data-id=\"ebc8d05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Research tax credit refund procedures<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef1a9b8 elementor-widget elementor-widget-text-editor\" data-id=\"ef1a9b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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 :<\/p><ul><li>Imputed over the following 3 tax years,<\/li><li>Repaid at the end of 3 years.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8eba7f7 elementor-widget elementor-widget-heading\" data-id=\"8eba7f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Which companies can claim an immediate refund of the CIR?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-282fe9e elementor-widget elementor-widget-text-editor\" data-id=\"282fe9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The possibility of requesting an immediate refund of the CIR is <strong>open to certain companies, provided they meet specific criteria<\/strong> :<\/p><ul><li>be a <strong>SME as defined by European regulations<\/strong> (fewer than 250 employees, sales of less than \u20ac50 million or total assets of less than \u20ac43 million);<\/li><li>or be a <strong>start-up company<\/strong>within the first five years of registration;<\/li><li>or the <strong>Young Innovative Company status<\/strong> (JEI) ;<\/li><li>or cope with <strong>economic difficulties<\/strong> (safeguard procedures, receivership, etc.).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a889a7 elementor-widget elementor-widget-heading\" data-id=\"0a889a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Processing times and vigilance in the face of requests for information<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f33a24b elementor-widget elementor-widget-text-editor\" data-id=\"f33a24b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Application processing times can <strong>vary significantly depending on the amount involved and the geographical area.<\/strong> of the company. In practice, a <strong>average delay of six months<\/strong> is often observed.<\/p><p>After the application has been submitted, <strong>the tax authorities have the right to request additional documents as part of a request for information<\/strong>. This type of solicitation is almost systematic when a reimbursement is requested, and it <strong>does not protect against a possible subsequent tax audit<\/strong>which could jeopardize all or part of the loan repaid. Visit <strong>filing your special 2069-A return also triggers the tax statute of limitations.<\/strong> The administration has until December 31 of the 3<sup>e<\/sup> year after filing for inspection.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59ed431 elementor-widget elementor-widget-text-editor\" data-id=\"59ed431\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong>Vigilance estivale: attention aux retours de l'administration en p\u00e9riode creuse<\/strong><\/p><p><strong><em>Our advice<br \/><\/em><\/strong>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. <br \/>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.<br \/>By anticipating this reality, you limit the risk of administrative complications and demonstrate your responsiveness in the face of tax obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-53fbbf8 e-flex e-con-boxed e-con e-parent\" data-id=\"53fbbf8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-772c118 elementor-widget elementor-widget-spacer\" data-id=\"772c118\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e372ba7 e-con-full e-flex e-con e-child\" data-id=\"e372ba7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3c660f5 e-flex e-con-boxed e-con e-child\" data-id=\"3c660f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dfc886c elementor-widget elementor-widget-spacer\" data-id=\"dfc886c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f780a94 elementor-widget elementor-widget-heading\" data-id=\"f780a94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Find out how to justify every euro of RTC and prepare a solid dossier for the authorities.<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b259c05 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b259c05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/en\/justify-your-cir-cii-cico-prepare-now-for-the-tax-authorities-demands\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read the article<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ea02e1 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"4ea02e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"960\" height=\"540\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/06\/IMAGES-SIMPLES-Articles-events.-8.png\" class=\"attachment-large size-large wp-image-349928\" alt=\"Justifying your CIR, CII, CICo: prepare now for the tax authorities&#039; demands\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/06\/IMAGES-SIMPLES-Articles-events.-8.png 960w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/06\/IMAGES-SIMPLES-Articles-events.-8-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/06\/IMAGES-SIMPLES-Articles-events.-8-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/06\/IMAGES-SIMPLES-Articles-events.-8-18x10.png 18w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-57ea191 e-con-full e-flex e-con e-child\" data-id=\"57ea191\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ee930d7 e-con-full e-flex e-con e-child\" data-id=\"ee930d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-91833e0 e-con-full e-flex e-con e-child\" data-id=\"91833e0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ea345a elementor-widget elementor-widget-spacer\" data-id=\"6ea345a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b529577 elementor-widget elementor-widget-heading\" data-id=\"b529577\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">We remain fully available to support you and meet your needs.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c21ef92 elementor-widget elementor-widget-shortcode\" data-id=\"c21ef92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><!-- D\u00e9but de widget en ligne Calendly -->\n<div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/perfinnogac\/credits-d-impot-recherche-et-innovationhide_event_type_details=1&hide_gdpr_banner=1\"\" style=\"min-width:350px;height:730px;\"><\/div>\n<script type=\"text\/javascript\" src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" async><\/script>\n<!-- Fin de widget en ligne Calendly --><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e8b936 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"0e8b936\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/accompagnement-1030x579.png);\" role=\"img\" aria-label=\"support\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 202.9 233\"><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path d=\"M90.4,128.9l-.2-32.4.2-64.2L146.3,0,202,31.9V97.8l-27.1,15-21.6-12.5,27.6-15.2.1-39.9L146.4,25.3l-34.6,20-.1,39.9.1,31Z\" style=\"fill:#3687c4\"><\/path><path d=\"M119.2,88l28.2,16.1,55.5,32.3v64.5L147.3,233l-57-32.9V168.4l21.9-12.6-.4,32.5,34.5,20,34.5-20v-40l-34.5-20-26.9-15.4Z\" style=\"fill:#959dab\"><\/path><path d=\"M139.8,132.4l-28,16.4L56.1,180.7.2,148.5,0,84.3,57,51.4,84.1,67.7V92.8L56.6,77.1,22,97.2v38.5l34.6,20,34.6-19.9L118,120.2Z\" style=\"fill:#232954\"><\/path><path d=\"M162.6,95.2l21.7,12.4-9.3,5.2-21.6-12.6Z\" style=\"fill:#2a6cad\"><\/path><path d=\"M90.3,168.4l21.9-12.7-.2,11.9L90.3,179.1Z\" style=\"fill:#6f767f\"><\/path><path d=\"M73.8,86.7V61.4l10.4,6.3v25Z\" style=\"fill:#14162d\"><\/path><\/g><\/g><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t<p align=\"justify\"> For over 20 years, G.A.C. Group has been helping innovative companies to set up and secure their financing arrangements: tax benefits (CIR, CII, IP Box...), regional, national and European public aid.\nBacked by our in-depth knowledge of the expectations of the tax authorities, and listed as a CIR CII player, we can help you put together reliable, complete and compliant dossiers, ready for presentation in the event of an audit. We also work in partnership with the HOCHE law firm, recognized experts in the taxation of research and innovation, for tailor-made legal support.\nBefore you go on vacation, don't hesitate to contact us if you have any questions about the collection of supporting documents or the progress of your technical files.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\">\n\t\t\t\t\t\tDiscover our offer\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Le d\u00e9p\u00f4t du Cerfa 2069-A-SD ne suffit pas. S\u00e9curisez votre CIR, CII, CICo et anticipez les demandes de l&rsquo;administration, surtout en p\u00e9riode estivale, pour \u00e9viter le contr\u00f4le.<\/p>","protected":false},"author":47,"featured_media":349984,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"CIR\/CII\/CICo : Cerfa d\u00e9pos\u00e9 ? 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