CIR/CII: Approval of the provider carrying out R&D operations

Verified 22 December 2023 - Legal and Administrative Information Directorate (Prime Minister)

A company that entrusts research or innovation operations to providers can benefit from a tax credit for expenses incurred. The research provider must be approved by the ministry responsible for research so that the tax credit can be allocated to the company making the expenditures.

The providers who must request a authorization to carry out research or innovation on behalf of a company are:

  • private company
  • Combination
  • Style desk
  • Experimental station or farm
  • Stylist textile designer
  • Scientific and technical expert
  • Foundation for Scientific Cooperation (FCS)
  • Foundation recognized as being of public interest in the research sector (FRUP)
  • Back-up structure
  • Technology Resource Center (TRC)
  • Public or equivalent research organization (OPR)
  • Public or private higher education institution which issues master's degrees
  • Agricultural Technology Institute (ITA) and Agro-Industrial Institute (ITAI) and their national coordination structures
  • Community of Universities and Institutions (COMUE)

Authorization has a different purpose depending on the type of provider to which it is granted:

  • private company, association, experimental station or farm, scientific or technical expert: the approval is used to determine whether the provider has the potential for carrying out research and innovation.
  • Foundation for Scientific Cooperation (FCS), Foundation recognized as being of public interest in the research sector (FRUP), Center for Technological Resources (CRT), Public or equivalent research organization (OPR), higher education institution, Agricultural Technological Institute (ITA) and Agro-Industrial Institute (ITAI), Community of University and Establishment (COMUE): the accreditation serves to confirm that the provider meets all conditions depending on the category to which it belongs.

Approval also allows originator of receive the Research Tax Credit (RTC) or the Innovation Tax Credit (ITC)for the expenditure incurred by it in connection with those operations. In other words, if the service provider (subcontractor) does not have an authorization, the client will not be able to benefit from a tax credit for expenses incurred in connection with research or innovation operations.

The provider must file a file on the website of the ministry responsible for research. The forms and documents to be sent depend on the nature of the entity applying for approval.

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Private organization (company, association, etc.)

The application for approval must be made using the on-line service next:

Applying for authorization for the research and/or innovation tax credit (CIR-CII) - Organization

It is also possible to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Only requests by sending a USB key are processed.

Style desk

The application for approval must be made using the on-line service next:

Applying for the Research and/or Innovation Tax Credit (RIC-CII) - Style Office

It is also possible to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

Individual Expert

The application for approval must be made using the following online service:

Application for authorization of the research tax credit - Individual expert

It is also possible, if this is not possible, to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

Stylist textile designer

The application for approval must be made using the following online service:

Applying for approval for the research and/or innovation tax credit (CIR-CII) - Stylist or textile designer

It is also possible, if this is not possible, to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

Foundation for Scientific Cooperation (FCS)

The request for approval must be made by e-mail:

Application for authorization of the Research Tax Credit - Fondation de coopération scientifique (FCS)

It is also possible, if this is not possible, to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

Foundation recognized as being in the public interest (FRUP)

The request for approval must be made by e-mail:

Application for registration of the research tax credit - Foundation recognized as being in the public interest

It is also possible, if this is not possible, to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

Back-up structure

The request for approval must be made by e-mail:

Application for authorization for the research tax credit - Back-to-Back Structure

It is also possible to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

Technology Resource Center (TRC)

The request for approval must be made by e-mail:

Application for the Research Tax Credit - Technology Resource Center (TRC)

It is also possible to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

Public body or research or similar body (OPR)

The application for approval must be made using the following online service:

Application for Registration of the Research Tax Credit - Public Body

It is also possible to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

Higher education institution

The application for approval must be made using the following online service:

Application for Registration of the Research Tax Credit - Public Body

It is also possible to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

Community of Universities and Institutions (COMUE)

The application for approval must be made using the following online service:

Application for Registration of the Research Tax Credit - Public Body

It is also possible to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

Agricultural and Agro-Industrial Technical Institute (ITA/ITAI)

The application for approval must be made using the following online service:

Application for Registration of the Research Tax Credit - Public Body

It is also possible to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

Experimental station or farm

The application for approval must be made using the following online service:

Application for Registration of the Research Tax Credit - Public Body

It is also possible to send the request for authorization by post by sending a USB key containing the signed form and the documents to be attached to the following address:

Who shall I contact

Warning  

Mail requests are not a priority. They must be made by USB key to be processed.

The 1re demand approval is required before 15 march of the year so that it applies to the current year. In case of request for renewal, that decision must be made between 15 August and the 30th November of last year during which the authorization previously granted is valid.

The average processing time of an application for approval file is 8 months. He runs from the moment the file is complete. It is therefore not necessary to send reminder emails before this time period has elapsed.

FYI  

The approved providers are listed on the website of the ministry responsible for research, unless otherwise requested by them.

Approval shall be granted for a period of 3 years.

On the other hand, if the search provider has not completed a search operation during the Last 12 months prior to the application, then the approval is granted for 1 year.

From 3e request for renewal (4e application), approval may be granted for a period of 5 years if the following 2 conditions are met:

  • The claimant has been certified continuously for at least 9 years
  • The claimant completed a search operation within 12 months of his request

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