{"id":487908,"date":"2026-09-25T15:49:47","date_gmt":"2026-09-25T13:49:47","guid":{"rendered":"https:\/\/group-gac.com\/?p=487908"},"modified":"2026-09-25T15:50:52","modified_gmt":"2026-09-25T13:50:52","slug":"agrement-cir-cii-dates-limites-demarches","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/agrement-cir-cii-dates-limites-demarches\/","title":{"rendered":"Agr\u00e9ment CIR et CII : les \u00e9ch\u00e9ances 2026-2027 et les points cl\u00e9s du dossier"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"487908\" class=\"elementor elementor-487908\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-783bf9d e-con-full e-flex e-con e-child\" data-id=\"783bf9d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bba92b7 e-flex e-con-boxed e-con e-child\" data-id=\"bba92b7\" 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-1b16e6f elementor-widget elementor-widget-heading\" data-id=\"1b16e6f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Agr\u00e9ment CII : quelle date limite en 2026 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a13d7f elementor-widget elementor-widget-heading\" data-id=\"6a13d7f\" 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\">\u00c0 quoi sert l\u2019agr\u00e9ment CII ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87d94f7 elementor-widget elementor-widget-text-editor\" data-id=\"87d94f7\" 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>Cette d\u00e9marche permet \u00e0 une entreprise de demander un agr\u00e9ment CII (Cr\u00e9dit d&rsquo;Imp\u00f4t Innovation).<\/p><p>Elle est ouverte \u00e0 <strong>toute entreprise de l&rsquo;Union Europ\u00e9enne qui souhaite obtenir uniquement l&rsquo;agr\u00e9ment CII et N&rsquo;EST PAS d\u00e9j\u00e0 titulaire d&rsquo;un agr\u00e9ment CIR<\/strong>\u00a0(Cr\u00e9dit d&rsquo;Imp\u00f4t Recherche) en cours de validit\u00e9.<\/p><p>Les entreprises demandant l&rsquo;agr\u00e9ment CII en m\u00eame temps que l&rsquo;agr\u00e9ment CIR (ou d\u00e9j\u00e0 titulaires d&rsquo;un agr\u00e9ment CIR en cours de validit\u00e9) doivent utiliser le formulaire de t\u00e9l\u00e9d\u00e9claration suivant : <a class=\"gac-inline-link\" href=\"https:\/\/ciroco.recherche.gouv.fr\/accueil\/agrements\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"text-decoration: underline;\">https:\/\/ciroco.recherche.gouv.fr\/accueil\/agrements<\/span><\/strong><\/a><\/p><p>L&rsquo;agr\u00e9ment CII concerne les entreprises sous-traitantes qui <strong>r\u00e9alisent des travaux d&rsquo;innovation pour des PME fran\u00e7aises<\/strong>. Cet agr\u00e9ment est obligatoire pour que la PME donneuse d&rsquo;ordre puisse b\u00e9n\u00e9ficier du CII (remboursement de 20 % du montant des d\u00e9penses d&rsquo;innovation, plafonn\u00e9 \u00e0 80K euros par an).<\/p><p><br \/>L\u2019agr\u00e9ment reconna\u00eet la capacit\u00e9 de l&rsquo;entreprise sous-traitante \u00e0 mener des travaux d&rsquo;innovation. Mais il ne pr\u00e9juge pas de l&rsquo;\u00e9ligibilit\u00e9 au cr\u00e9dit d&rsquo;imp\u00f4t innovation des op\u00e9rations r\u00e9alis\u00e9es pendant sa p\u00e9riode de validit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0603c4 elementor-widget elementor-widget-heading\" data-id=\"f0603c4\" 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\">Quelle est la date limite pour demander un agr\u00e9ment CII en 2026 ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d7a629 elementor-widget elementor-widget-text-editor\" data-id=\"2d7a629\" 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>Lorsque la demande d\u2019agr\u00e9ment CII n\u2019est pas coupl\u00e9e \u00e0 une demande d\u2019agr\u00e9ment CIR, elle doit \u00eatre d\u00e9pos\u00e9e <strong>au plus tard le 30 septembre de l\u2019ann\u00e9e en cours<\/strong>. Pour 2026, la date limite est donc fix\u00e9e au 30 septembre 2026.<\/p><p>\u00c0 quelques jours de cette \u00e9ch\u00e9ance, les entreprises concern\u00e9es doivent notamment s\u2019assurer que leur dossier est complet et que les \u00e9l\u00e9ments pr\u00e9sent\u00e9s permettent de d\u00e9montrer leur capacit\u00e9 \u00e0 r\u00e9aliser les travaux concern\u00e9s.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1bc638 elementor-widget elementor-widget-heading\" data-id=\"b1bc638\" 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\">Quels sont les d\u00e9lais d\u2019instruction d\u2019une demande d\u2019agr\u00e9ment CII ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db00562 elementor-widget elementor-widget-text-editor\" data-id=\"db00562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Dans le meilleur des cas, le d\u00e9lai d\u2019instruction est de 14 jours.<\/li><li>Pour les dossiers demandant quelques \u00e9changes, le d\u00e9lai d\u2019instruction est d\u2019environ 2 mois.<\/li><li>Si votre dossier est incomplet ou qu\u2019il faut beaucoup d\u2019\u00e9changes avec l\u2019administration, le d\u00e9lai d\u2019instruction est d\u2019environ 4 mois.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-499addc e-con-full e-flex e-con e-child\" data-id=\"499addc\" 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-480da3d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"480da3d\" 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>Source : <strong><a href=\"https:\/\/demarche.numerique.gouv.fr\/commencer\/demande-d-agrement-cii-credit-d-impot-innovation\">https:\/\/demarche.numerique.gouv.fr\/commencer\/demande-d-agrement-cii-credit-d-impot-innovation<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b7cd58 elementor-widget elementor-widget-heading\" data-id=\"3b7cd58\" 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\">Quels sont les points cl\u00e9s d\u2019un dossier de demande d\u2019agr\u00e9ment CII ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd774e6 elementor-widget elementor-widget-text-editor\" data-id=\"cd774e6\" 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>Au-del\u00e0 des \u00e9l\u00e9ments administratifs, le dossier doit permettre de pr\u00e9senter de mani\u00e8re claire :<\/p><ul class=\"gac-list\"><li>Les activit\u00e9s et savoir-faire de l\u2019entreprise ;<\/li><li>Les moyens humains et techniques mobilis\u00e9s ;<\/li><li>Les comp\u00e9tences disponibles en mati\u00e8re d\u2019innovation ;<\/li><li>Les travaux r\u00e9alis\u00e9s et les projets sur lesquels s\u2019appuie la demande ;<\/li><li>Les \u00e9l\u00e9ments permettant d\u2019appr\u00e9cier la capacit\u00e9 de l\u2019entreprise \u00e0 intervenir sur des op\u00e9rations relevant du CII.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6f5b48 e-con-full e-flex e-con e-child\" data-id=\"c6f5b48\" 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-7b0f3dd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7b0f3dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"gac-conseil\"><p><strong>Notre conseil :<\/strong> la coh\u00e9rence entre les activit\u00e9s de l\u2019entreprise, les moyens pr\u00e9sent\u00e9s et les travaux d\u00e9crits constitue un point essentiel du dossier.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04747e0 elementor-widget elementor-widget-heading\" data-id=\"04747e0\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Agr\u00e9ment CIR : quelles \u00e9ch\u00e9ances en 2026-2027 ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-beb88b5 elementor-widget elementor-widget-text-editor\" data-id=\"beb88b5\" 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>Pour le Cr\u00e9dit d\u2019Imp\u00f4t Recherche, <strong>le calendrier diff\u00e8re selon qu\u2019il s\u2019agit d\u2019une premi\u00e8re demande ou d\u2019un renouvellement<\/strong>.<\/p><p>Les demandes d\u2019agr\u00e9ment CIR des organismes de droit priv\u00e9 sont d\u00e9pos\u00e9es via CIROCO, l\u2019application d\u00e9di\u00e9e du minist\u00e8re charg\u00e9 de la Recherche.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b83e25e elementor-widget elementor-widget-heading\" data-id=\"b83e25e\" 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\">\u00c0 quoi sert l\u2019agr\u00e9ment CIR ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e60144 elementor-widget elementor-widget-text-editor\" data-id=\"7e60144\" 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>L&rsquo;agr\u00e9ment d&rsquo;un sous-traitant est indispensable pour que le donneur d&rsquo;ordre puisse d\u00e9clarer au cr\u00e9dit d&rsquo;imp\u00f4t recherche les travaux de recherche qu&rsquo;il a confi\u00e9s \u00e0 ce tiers. Les d\u00e9penses sous-trait\u00e9es \u00e0 des organismes qui ne b\u00e9n\u00e9ficient pas d&rsquo;un agr\u00e9ment sont exclues de l&rsquo;assiette du CIR.<\/p><p>L&rsquo;agr\u00e9ment pour la sous-traitance dans le cadre du CIR informe les donneurs d&rsquo;ordre que l&rsquo;organisme sous-traitant a le potentiel requis pour faire de la recherche et d\u00e9veloppement. Il est accord\u00e9, par le minist\u00e8re de l&rsquo;Enseignement sup\u00e9rieur, de la Recherche et de l&rsquo;Espace, \u00e0 des entit\u00e9s install\u00e9es en France ou dans l&rsquo;Espace \u00e9conomique europ\u00e9en.<\/p><p>Il est d\u00e9livr\u00e9 apr\u00e8s examen d&rsquo;un dossier visant \u00e0 s&rsquo;assurer que dans l&rsquo;ann\u00e9e pr\u00e9c\u00e9dant sa demande l&rsquo;organisme de recherche ou l&rsquo;expert scientifique ou technique a men\u00e9, sous sa responsabilit\u00e9, des op\u00e9rations de recherche scientifique et technique, dont il a d\u00e9fini la d\u00e9marche scientifique et a r\u00e9alis\u00e9 les travaux avec ses propres moyens.<\/p><ul><li><strong>Condition : le prestataire doit d\u00e9montrer sa capacit\u00e9 \u00e0 mener des travaux de R&amp;D \u00e9ligibles au CIR.<\/strong><\/li><li><strong>Dur\u00e9e de validit\u00e9 moyenne : 3 ans<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5db4b0 elementor-widget elementor-widget-heading\" data-id=\"e5db4b0\" 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\">Renouvellement d\u2019agr\u00e9ment CIR : quelle date limite en 2026 ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-428037b elementor-widget elementor-widget-text-editor\" data-id=\"428037b\" 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>Pour un organisme dont l\u2019agr\u00e9ment CIR arrive \u00e0 \u00e9ch\u00e9ance en 2026, <strong>la demande de renouvellement doit \u00eatre d\u00e9pos\u00e9e entre le 15 ao\u00fbt et le 30 novembre 2026<\/strong>. Le dossier de renouvellement est constitu\u00e9 selon des modalit\u00e9s similaires \u00e0 celles d\u2019une premi\u00e8re demande et fait l\u2019objet du m\u00eame type d\u2019expertise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f010c2 elementor-widget elementor-widget-heading\" data-id=\"2f010c2\" 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\">Premi\u00e8re demande d\u2019agr\u00e9ment CIR : quelle date limite en 2027 ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ee55a4 elementor-widget elementor-widget-text-editor\" data-id=\"7ee55a4\" 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>Pour une premi\u00e8re demande d\u2019agr\u00e9ment CIR au titre de 2027, <strong>la p\u00e9riode de d\u00e9p\u00f4t sera ouverte du 1er janvier au 31 mars 2027<\/strong>.<\/p><p>Le minist\u00e8re pr\u00e9cise que, pour une premi\u00e8re demande, le dossier doit \u00eatre adress\u00e9 entre le 1er janvier et le 31 mars de l\u2019ann\u00e9e demand\u00e9e. \u00c0 d\u00e9faut, l\u2019agr\u00e9ment sera accord\u00e9 \u00e0 compter de l\u2019ann\u00e9e suivante, sous r\u00e9serve de son obtention. \u00c0 noter cependant, en cas de cr\u00e9ation et en cas d\u2019avis d\u00e9favorable, vous pouvez d\u00e9poser votre demande toute l\u2019ann\u00e9e.<\/p><p>\u00c0 titre d&rsquo;information, les services du minist\u00e8re charg\u00e9 de la recherche traitent environ 3 000 dossiers par ann\u00e9e. Afin d&rsquo;\u00e9viter les situations d&rsquo;engorgement, il est pr\u00e9f\u00e9rable de ne pas attendre les fins de p\u00e9riode pour envoyer son dossier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6913d2c elementor-widget elementor-widget-heading\" data-id=\"6913d2c\" 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\">Quels sont les points cl\u00e9s d\u2019une demande ou d\u2019un renouvellement d\u2019agr\u00e9ment CIR ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5277998 elementor-widget elementor-widget-text-editor\" data-id=\"5277998\" 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>Comme la premi\u00e8re demande, le renouvellement n\u2019est pas une simple formalit\u00e9 administrative.<\/p><p>Le dossier doit notamment permettre de d\u00e9montrer que l\u2019entreprise a r\u00e9alis\u00e9 des travaux de recherche scientifique et technique et qu\u2019elle dispose du potentiel n\u00e9cessaire pour intervenir en tant que prestataire pour le compte de tiers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9c0335 elementor-widget elementor-widget-heading\" data-id=\"e9c0335\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment d\u00e9poser une demande d\u2019agr\u00e9ment CIR ou CIR\/CII sur CIROCO ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d83ce5 elementor-widget elementor-widget-text-editor\" data-id=\"9d83ce5\" 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>Les demandes d\u2019agr\u00e9ment CIR ou CIR\/CII (conjointe) sont d\u00e9pos\u00e9es via CIROCO. La plateforme permet notamment de d\u00e9poser :<\/p><ul><li>Une demande d\u2019agr\u00e9ment CIR ;<\/li><li>Une demande conjointe d\u2019agr\u00e9ment CIR et CII ;<\/li><li>Les pi\u00e8ces justificatives n\u00e9cessaires \u00e0 l\u2019instruction du dossier.<\/li><\/ul><p>La <strong>description d\u2019une op\u00e9ration de R&amp;D est demand\u00e9e lors de la constitution du dossier<\/strong>. Cette op\u00e9ration est ensuite susceptible d\u2019\u00eatre examin\u00e9e par un expert scientifique mandat\u00e9 par le minist\u00e8re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1445d1f elementor-widget elementor-widget-heading\" data-id=\"1445d1f\" 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\">Quelle op\u00e9ration de R&amp;D pr\u00e9senter dans le dossier d\u2019agr\u00e9ment CIR ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff07077 elementor-widget elementor-widget-text-editor\" data-id=\"ff07077\" 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>La d\u00e9mat\u00e9rialisation de la proc\u00e9dure ne r\u00e9duit pas les exigences sur le fond.<\/p><p>La pr\u00e9sentation de l\u2019op\u00e9ration de R&amp;D doit permettre de comprendre rapidement :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0530da1 e-con-full e-flex e-con e-child\" data-id=\"0530da1\" 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-802a068 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"802a068\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Quel est le verrou scientifique ou technique ?<\/li><li>Quel est l\u2019\u00e9tat des connaissances existantes ?<\/li><li>Quelle d\u00e9marche scientifique a \u00e9t\u00e9 mise en \u0153uvre ?<\/li><li>Quels travaux ont \u00e9t\u00e9 r\u00e9alis\u00e9s par l\u2019entreprise elle-m\u00eame ?<\/li><li>Quels moyens humains et techniques ont \u00e9t\u00e9 mobilis\u00e9s ?<\/li><li>Quels r\u00e9sultats ont \u00e9t\u00e9 obtenus ?<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86c50af elementor-widget elementor-widget-text-editor\" data-id=\"86c50af\" 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>La qualit\u00e9 de la d\u00e9monstration scientifique et technique reste donc au c\u0153ur de la demande.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f7b38e0 e-con-full e-flex e-con e-child\" data-id=\"f7b38e0\" 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-2cdf385 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2cdf385\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"gac-conseil\"><div class=\"gac-conseil\"><p><strong>Notre conseil :<\/strong> avant de d\u00e9poser votre dossier, identifiez l\u2019op\u00e9ration de R&amp;D la plus repr\u00e9sentative de vos capacit\u00e9s scientifiques et techniques et v\u00e9rifiez que sa pr\u00e9sentation permet de r\u00e9pondre clairement aux attentes de l\u2019expertise.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77130a6 elementor-widget elementor-widget-heading\" data-id=\"77130a6\" 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\">Quelles exigences pour obtenir ou renouveler un agr\u00e9ment CIR ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb0e675 elementor-widget elementor-widget-text-editor\" data-id=\"bb0e675\" 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>Nous constatons un <strong>durcissement des exigences des dossiers de renouvellement<\/strong>. La pr\u00e9sentation du dossier doit permettre de caract\u00e9riser l\u2019activit\u00e9 r\u00e9alis\u00e9e par la soci\u00e9t\u00e9 comme relevant d\u2019op\u00e9rations de R&amp;D dans le cadre du CIR.<\/p><p>La soci\u00e9t\u00e9 doit justifier qu\u2019elle a men\u00e9 sous sa responsabilit\u00e9 et avec ses propres moyens mat\u00e9riels et humains des op\u00e9rations de recherche scientifique et technique, dont elle aurait d\u00e9fini la d\u00e9marche scientifique. En effet, d\u00e9crire une d\u00e9marche d\u2019ing\u00e9nierie classique qui exploite le savoir-faire et les connaissances du m\u00e9tier ne sera pas suffisant pour obtenir un avis favorable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32e7eab elementor-widget elementor-widget-heading\" data-id=\"32e7eab\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Demande conjointe d\u2019agr\u00e9ment CIR et CII : comment \u00e7a fonctionne ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a20b27 elementor-widget elementor-widget-text-editor\" data-id=\"8a20b27\" 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>Lorsqu\u2019un organisme obtient un agr\u00e9ment CIR, il peut obtenir, \u00e0 sa demande, l\u2019agr\u00e9ment au titre de l\u2019innovation (CII) sans constituer de dossier sp\u00e9cifique, tant que l\u2019agr\u00e9ment CIR est en cours de validit\u00e9.<\/p><p>Cette possibilit\u00e9 permet ainsi de traiter les deux volets dans le cadre de la proc\u00e9dure d\u2019agr\u00e9ment CIR, lorsque les conditions sont r\u00e9unies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-735b28d e-con-full e-flex e-con e-child\" data-id=\"735b28d\" 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-6b1783e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6b1783e\" 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>Source : <strong><a href=\"https:\/\/ciroco.recherche.gouv.fr\/accueil\/agrements\" target=\"_blank\" rel=\"noopener\">https:\/\/ciroco.recherche.gouv.fr\/accueil\/agrements<\/a><\/strong><\/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-4b6fa77 e-con-full e-flex e-con e-child\" data-id=\"4b6fa77\" 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-4e0a758 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4e0a758\" 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 class=\"gac-accomp-lead\">Qu\u2019il s\u2019agisse d\u2019une premi\u00e8re demande ou d\u2019un renouvellement, un dossier d\u2019agr\u00e9ment se pr\u00e9pare autant sur le fond que sur la forme.<\/p><p>Chez G.A.C., nous accompagnons les entreprises dans l\u2019analyse de leurs projets, la s\u00e9lection des op\u00e9rations \u00e0 pr\u00e9senter et la constitution de leurs dossiers d\u2019agr\u00e9ment CIR et CII.<\/p><p class=\"gac-accomp-hl\"><strong>Vous avez une \u00e9ch\u00e9ance \u00e0 venir ou souhaitez v\u00e9rifier la pertinence d\u2019une demande ou d\u2019un renouvellement d\u2019agr\u00e9ment CIR\/CII ? \u00c9changeons sur votre situation.<\/strong><\/p><p>Les experts de G.A.C. Group vous accompagnent pour :<\/p><ul class=\"gac-list\"><li>V\u00e9rifier la pertinence et les conditions de votre demande d\u2019agr\u00e9ment ;<\/li><li>S\u00e9lectionner l\u2019op\u00e9ration de R&amp;D ou d\u2019innovation la plus repr\u00e9sentative de vos capacit\u00e9s ;<\/li><li>Structurer et consolider votre dossier de demande ou de renouvellement ;<\/li><li>S\u00e9curiser la d\u00e9monstration de vos capacit\u00e9s scientifiques, techniques ou d\u2019innovation ;<\/li><li>Anticiper les points de vigilance susceptibles d\u2019\u00eatre soulev\u00e9s lors de l\u2019instruction.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bff5f58 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"bff5f58\" 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:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" 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\">Prenez RDV avec un expert en strat\u00e9gie fiscale de l\u2019innovation<\/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<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9bb0026 elementor-widget elementor-widget-heading\" data-id=\"9bb0026\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ : Agr\u00e9ment CIR\/CII<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b87318 elementor-widget elementor-widget-n-accordion\" data-id=\"8b87318\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1460\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1460\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle est la date limite pour demander un agr\u00e9ment CII en 2026 ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1460\" class=\"elementor-element elementor-element-69a42b0 e-con-full e-flex e-con e-child\" data-id=\"69a42b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f272ed elementor-widget elementor-widget-text-editor\" data-id=\"9f272ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Pour une demande d\u2019agr\u00e9ment CII non coupl\u00e9e \u00e0 une demande d\u2019agr\u00e9ment CIR, la date limite est fix\u00e9e au 30 septembre 2026.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1461\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1461\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle est la date limite pour renouveler un agr\u00e9ment CIR en 2026 ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1461\" class=\"elementor-element elementor-element-b0fcd34 e-con-full e-flex e-con e-child\" data-id=\"b0fcd34\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2eac3e elementor-widget elementor-widget-text-editor\" data-id=\"c2eac3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\"><div class=\"faq-item\"><div class=\"faq-a\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Pour un organisme dont l\u2019agr\u00e9ment CIR arrive \u00e0 \u00e9ch\u00e9ance en 2026, la demande de renouvellement doit \u00eatre d\u00e9pos\u00e9e entre le 15 ao\u00fbt et le 30 novembre 2026.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1462\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1462\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quand d\u00e9poser une premi\u00e8re demande d\u2019agr\u00e9ment CIR pour 2027 ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1462\" class=\"elementor-element elementor-element-f78f785 e-con-full e-flex e-con e-child\" data-id=\"f78f785\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d22761 elementor-widget elementor-widget-text-editor\" data-id=\"2d22761\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"faq-item\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Une premi\u00e8re demande d\u2019agr\u00e9ment CIR au titre de 2027 doit \u00eatre d\u00e9pos\u00e9e entre le 1er janvier et le 31 mars 2027. \u00c0 d\u00e9faut, l\u2019agr\u00e9ment ne pourra prendre effet qu\u2019\u00e0 compter de l\u2019ann\u00e9e suivante, sous r\u00e9serve de son obtention.<\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1463\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1463\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Peut-on demander un agr\u00e9ment CIR et CII en m\u00eame temps ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-arrow-alt-circle-down\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm-32-316v116h-67c-10.7 0-16 12.9-8.5 20.5l99 99c4.7 4.7 12.3 4.7 17 0l99-99c7.6-7.6 2.2-20.5-8.5-20.5h-67V140c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1463\" class=\"elementor-element elementor-element-02f92f7 e-con-full e-flex e-con e-child\" data-id=\"02f92f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d358e62 elementor-widget elementor-widget-text-editor\" data-id=\"d358e62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\"><div class=\"faq-item open\"><div class=\"faq-answer\"><div class=\"faq-item open\"><div class=\"faq-answer\"><p>Oui. Une entreprise peut d\u00e9poser une demande conjointe d\u2019agr\u00e9ment CIR et CII via la plateforme CIROCO. Lorsqu\u2019un organisme obtient un agr\u00e9ment CIR, il peut \u00e9galement demander l\u2019agr\u00e9ment CII sans constituer de dossier sp\u00e9cifique, tant que l\u2019agr\u00e9ment CIR est en cours de validit\u00e9.<\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quelle est la date limite pour demander un agr\\u00e9ment CII en 2026 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour une demande d\\u2019agr\\u00e9ment CII non coupl\\u00e9e \\u00e0 une demande d\\u2019agr\\u00e9ment CIR, la date limite est fix\\u00e9e au 30 septembre 2026.\"}},{\"@type\":\"Question\",\"name\":\"Quelle est la date limite pour renouveler un agr\\u00e9ment CIR en 2026 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour un organisme dont l\\u2019agr\\u00e9ment CIR arrive \\u00e0 \\u00e9ch\\u00e9ance en 2026, la demande de renouvellement doit \\u00eatre d\\u00e9pos\\u00e9e entre le 15 ao\\u00fbt et le 30 novembre 2026.\"}},{\"@type\":\"Question\",\"name\":\"Quand d\\u00e9poser une premi\\u00e8re demande d\\u2019agr\\u00e9ment CIR pour 2027 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une premi\\u00e8re demande d\\u2019agr\\u00e9ment CIR au titre de 2027 doit \\u00eatre d\\u00e9pos\\u00e9e entre le 1er janvier et le 31 mars 2027. \\u00c0 d\\u00e9faut, l\\u2019agr\\u00e9ment ne pourra prendre effet qu\\u2019\\u00e0 compter de l\\u2019ann\\u00e9e suivante, sous r\\u00e9serve de son obtention.\"}},{\"@type\":\"Question\",\"name\":\"Peut-on demander un agr\\u00e9ment CIR et CII en m\\u00eame temps ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Une entreprise peut d\\u00e9poser une demande conjointe d\\u2019agr\\u00e9ment CIR et CII via la plateforme CIROCO. Lorsqu\\u2019un organisme obtient un agr\\u00e9ment CIR, il peut \\u00e9galement demander l\\u2019agr\\u00e9ment CII sans constituer de dossier sp\\u00e9cifique, tant que l\\u2019agr\\u00e9ment CIR est en cours de validit\\u00e9.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-87f729f e-con-full e-flex e-con e-child\" data-id=\"87f729f\" 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-c0edbfe elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c0edbfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"sub-section\"><div class=\"commentaire\"><p>Pour rester inform\u00e9.e des derni\u00e8res actualit\u00e9s li\u00e9es \u00e0 la fiscalit\u00e9 de l\u2019innovation : abonnez-vous \u00e0 notre newsletter mensuelle<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4407da7 elementor-align-right elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"4407da7\" 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=\"http:\/\/group-gac.com\/newsletter\/\" 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\">Je m\u2019abonne \u2192<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-367f0b0 e-con-full e-flex e-con e-child\" data-id=\"367f0b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c9526c elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"5c9526c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> Agr\u00e9ments CII 2026<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> \u00c9ch\u00e9ances CIR 2026-2027<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> D\u00e9p\u00f4t sur CIROCO<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Demande conjointe CIR et CII<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> FAQ agr\u00e9ment CIR\/CII<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bdc5072 e-con-full e-flex e-con e-child\" data-id=\"bdc5072\" 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-128357a e-con-full e-flex e-con e-child\" data-id=\"128357a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<h3 data-interaction-id=\"49161a1\" class=\"e-49161a1-707770e e-heading-base\" data-e-type=\"widget\" data-id=\"49161a1\"><strong>Passez \u00e0 l'action<\/strong><\/h3>\n\t\t\t\t\t<h2 data-interaction-id=\"c30ee3c\" class=\"e-c30ee3c-3bb3f4e e-heading-base\" data-e-type=\"widget\" data-id=\"c30ee3c\"><strong>D\u00e9couvrez notre accompagnement complet pour la gestion et la s\u00e9curisation de votre CIR\/CII<\/strong><br><\/h2>\n\t\t<div class=\"elementor-element elementor-element-e5deb3f e-con-full e-flex e-con e-child\" data-id=\"e5deb3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8aaa86c elementor-align-left elementor-widget elementor-widget-button\" data-id=\"8aaa86c\" 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:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" 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\">Contacter un expert \u2192<\/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<div class=\"elementor-element elementor-element-1a691fc elementor-widget elementor-widget-button\" data-id=\"1a691fc\" 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\/service\/fiscalite-locale\/\" 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\">D\u00e9couvrir notre accompagnement \u2192<\/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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Agr\u00e9ment CIR\/CII : retrouvez les dates limites 2026-2027, les d\u00e9marches \u00e0 suivre et les points cl\u00e9s pour pr\u00e9parer ou renouveler votre dossier.<\/p>","protected":false},"author":47,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Agr\u00e9ment CIR\/CII : dates limites 2026-2027 et d\u00e9marches","_seopress_titles_desc":"Agr\u00e9ment CIR\/CII : retrouvez les dates limites 2026-2027, les d\u00e9marches \u00e0 suivre et les points cl\u00e9s pour pr\u00e9parer ou renouveler votre 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