Research Tax Credit (CIR) /
Innovation Tax Credit (CII)
The Research Tax Credit is a tax measure allowing partial financing, up to 30% of the expenses incurred on Research & Development (R&D) work; this financing, as the case may be, may result in a Corporate Tax reduction or refund. The 2013 Finance Law supplements the Research Tax Credit (CIR) scheme by enabling EU SMEs to benefit from the Innovation Tax Credit (CII). Companies can claim the Innovation Tax Credit independently of the Research Tax Credit. ADOCIS assistance allows you to identify the work and expenses eligible within these schemes and to have tax and technical deliverables that meet the requirements of the French Administration.
What activities are concerned?
The Research Tax Credit finances all R&D expenditure and, since January 1, 2013, part of the innovation expenditure made downstream of R&D by SMEs and relating to prototype design activities or pilot installation of new products.
The activities used to calculate the Research Tax Credit correspond to the international definition of R&D work that was established by the OECD in the “Frascati Manual”. Among the three categories of R&D described in this document, experimental development includes most of the R&D work carried out in industry. These are works aimed at the production of new products, processes or services or their substantial improvement.
What expenses are eligible for the Research Tax Credit (CIR)?
Mainly staff costs (researchers, technicians, etc.) but also research equipment depreciation expenditures, subcontracting costs for outsourced R&D operations, industrial property protection (patents filed and / or defended), standardisation and technological watch.
Why choose ADOCIS?
Our teams are made up of experienced consultants, mostly with a PhD in science, documentalists and technical assistants. Their task is to carry out the audit of eligible projects and expenses and put together all the justification files (scientific summaries, accounting and HR elements).
- we perform a full audit of the teams involved in R&D projects and innovation: R&D service, design office, quality, industrialisation, after-sales service, new works, etc.
- clear and synthetic assignment deliverables allow you to understand our Research Tax Credit / Innovation Tax Credit (CIR/CII) calculation options and share them with us,
- we write technical scientific syntheses in accordance with the requirements of the Ministry of Research,
- we seek to optimise the amounts declared thanks to a perfect mastery of the regulations in force and by applying a method of grouping your work into structured research lines,
- we defend your tax credits by providing scientific expertise during the tax audit phase. For the legal part, ADOCIS works with specialised law firms;
- we guarantee the confidentiality of the information made available to us during the assignment and GDPR compliance;
- an end-of-assignment report helps you better structure your innovation management;
Research Tax Credit - Innovation Tax Credit (CIR - CII) consultancy referencing: a guarantee of transparency and quality
Since May 24, 2016, the company ADOCIS has been referenced by the Business Mediator as a consultant in Research Tax Credit / Innovation Tax Credit (CIR/CII).
Through this label, we affirm the key values of our relationship with our customers: confidentiality, transparency, duty to advise and alert, loyalty, and responsibility.
The Business Mediator is a valuable, effective remedy that we can help you seek when a company encounters difficulties in the treatment of a Research Tax Credit or Innovation Tax Credit (CIR or CII) file by the Administration (reimbursement taking too much time, procedural problem in tax audit).