It is possible to benefit from the Research Tax Credit (CIR) while gaining access to high-precision scientific analyses by using a CIR-certified laboratory. Under certain conditions, companies can include expenses related to services provided as part of a research and development (R&D) project in the tax base for the Research Tax Credit.

Find out which tests are included, under what circumstances they are eligible, and what benefits come with using a CIR-accredited laboratory.

CIR approval: a strategic lever for financing your scientific analyses

Understanding CIR approval: definition, framework and benefits for your company

The Ministry of Higher Education and Research (MESR) grants CIR accreditation to private service providers that demonstrate proven expertise in research and development (R&D). This accreditation allows companies commissioning research studies to recover up to 30% of the amounts billed by laboratories for eligible R&D activities.

CIRAM is a CIR-accredited laboratory recognized for the scientific quality of its analyses and the rigor of its methods. Companies may include eligible services in their Research Tax Credit return when their project meets the R&D criteria.

CIR eligibility for laboratories is based on a demonstrated ability to contribute to innovative, managed and justifiable projects. Note that the service provider may be located in the European Economic Area (EEA): CIRAM analyses therefore remain eligible even if the client company is outside France.

Why choose a CIR-accredited laboratory like CIRAM?

Working with a CIR-accredited laboratory like CIRAM enables companies to benefit from concrete guarantees. These include: traceability of methods, compliance with analysis standards, complete technical files and so many other essential elements in the event of a research tax credit audit.

A CIR-certified laboratory allows invoices to be included directly in the CIR return without the company having to provide additional documentation regarding the R&D nature of the work. This status significantly reduces the risk of a tax assessment and improves the overall profitability of outsourced research projects.

Which services are eligible for the research tax credit?

It is important to be able to clearly identify the analytical work that qualifies for the CIR tax credit. Here are the services and supporting documentation required.

Eligible CIR expenditure: which scientific analyses are concerned?

Companies can include CIRAM’s services in their Research Tax Credit return when their R&D project meets the regulatory criteria.

Among the research projects most frequently classified as eligible for CIR funding are:

Eligibility for these benefits, however, depends on the research project in which they are conducted. An analysis conducted outside the scope of an eligible R&D program cannot be included in the Research Tax Credit. These analyses are eligible provided they help resolve technical challenges or lead to original results within the context of applied research.

How to justify your CIR expenditure: proof, documents and auditability

To include invoices from CIR and CIRAM approved laboratories in your declaration, you need to put together a coherent file:

• subcontracting contract specifying thescientific purpose,
• detailed invoice with analytical breakdown,
• technical report including results, method, state of the art

In the event of a tax audit, the company must prove that the project is consistent with the declared R&D project. CIRAM systematically supplies the documents required for approval CIR approval, in line to the expectations of the tax authorities.

Good to know: The cost of these analyses is capped at three times the total amount of internal R&D expenditures. Using a CIR-certified laboratory makes it easier to include these services in a Research Tax Credit application that complies with regulations.

And if your service provider’s CIR certification expires during the project, the expenses remain eligible until the end of the calendar year.

Working with CIRAM: expertise, compliance and added value for your R&D projects

CIRAM, a CIR-approved partner for your innovative projects

The CIRAM laboratory assists companies in conducting scientific analyses eligible for the Research Tax Credit when these analyses are part of an R&D project that meets the regulatory criteria.

CIRAM works on complex projects involving:

• Carbon-14 dating and thermoluminescence,
• Non-destructive testing of sensitive materials,
• Certification of bio-based materials,
• Scientific imaging and archaeometric characterization.

CIRAM submits a well-documented scientific report for each study.

Optimize your CIR return with CIRAM

A leading provider in France and internationally, CIRAM supplies the documents needed to include services in a CIR application:

• Contract or quote, depending on the project,
• Itemized bills,
• A scientific report describing the methods used and the results obtained.

In the event of an audit, these documents make it easier to provide evidence of the expenses incurred as part of the R&D project.

Research projects that led to CIRAM’s CIR accreditation

CIR accreditation is based on a laboratory's ability to conduct research and development work demonstrating genuine scientific expertise. In this context, CIRAM has presented several projects illustrating its analytical capabilities.

Among them is a research program dedicated to improving the accuracy of radiocarbon dating applied to wooden statues dating from the 18th to the 20th century. By optimizing analytical protocols, CIRAM teams have succeeded in reducing the calibrated dating interval from 250 years to approximately 35 years in the best cases.

A second project focused on characterizing bio-based materials by combining radiocarbon analysis with stable carbon and nitrogen isotope analysis. This approach makes it possible to determine the proportion of bio-based carbon and identify the origin of certain types of biomass used in innovative materials.

Richard Cheret

Richard holds a master’s degree in chemistry (1999) and a master’s degree in physics of archaeomaterials (2000) from the University of Bordeaux. In 2005, he co-founded CIRAM laboratory with Olivier Bobin, and today serves as its co-manager and sales director.

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