Benefit from research tax credit (CIR) while accessing high-precision scientific analyses, it's possible by collaborating with a CIR-accredited laboratory. CIRAMexpert in radiocarbon datingthermoluminescence, non-destructive analysis and material characterizationWe support you in your R&D projects, guaranteeing traceability, compliance and tax reduction.
Thanks to its CIR approval valid until 2025 (renewal 2026-2028 pending validation), CIRAM enables you to integrate up to 30% of your analytical expenses in your CIR declaration, with the assurance of working with a service provider recognized by the MESR. Each service is documented to meet the requirements of the tax authorities, even in the event of an audit.
In this article, we'd like to tell you about the financial advantages offered by the CIR. We'll explore which services are eligible for the CIR, and why it's crucial for your studies to work with a CIR-accredited laboratory to obtain reliable, tax-efficient analyses.
CIR approval: a strategic lever for financing your scientific analyses
Whether you're a professional in the fields of art, archaeology or industry, outsourcing complex analyses to a CIR-accredited laboratory not only secures your R&D expenditure for tax purposes, but also enhances the scientific value of every stage of your research project.
Understanding CIR approval: definition, framework and benefits for your company
CIR approval (for Research Tax Credit) is issued by the French Ministry of Higher Education and Research (MESR) to private service providers with proven R&D skills. It enables companies commissioning studies to recover up to 30% of the amounts invoiced by laboratories for eligible R&D activities.
CIRAM, as an accredited laboratory CIR laboratory recognized for the scientific quality and methodological rigor of its services. This accreditation is essential for companies wishing to integrate their expenditure on scientific analysis of materials and carbon-14 dating within the CIR framework.
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.
Unlike non-approved service providers, CIR-approved laboratories allow invoices to be included directly in CIR declarations, without any additional justification from the company as to the R&D nature of the work. This status considerably reduces the risk of tax reassessment, and improves the overall profitability of outsourced research projects.
Which services are eligible for the research tax credit?
It's important to be able to clearly identify the analytical work that can be included in the CIR base. Here are the expected services and supporting documents.
Eligible CIR expenditure: which scientific analyses are concerned?
To be sure that your research is eligible for the research tax credit, it must meet R&D project criteria: novelty, scientific uncertainty, structured approach. As such, the scientific analyses scientific analyses by CIRAM meet these requirements as long as they are part of a declared applied research program.
Among the research projects most frequently included in eligible CIR expenditure are :
- the carbon-14 dating or thermoluminescence
- the microanalysis of materials (glass, metals, ceramics)
- l'scientific imaging (optical, radiographic)
- visit archaeometric characterization or the certification of bio-based materials
These analyses are eligible if they help to solve technical challenges or produce original results in 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 CIRAM: analyses are capped at 3 times the total amount of in-house R&D expenditure. Using a CIR-accredited laboratory such as CIRAM guarantees that services can be directly integrated and secured.
Working with CIRAM: expertise, compliance and added value for your R&D projects
A partnership with CIRAM Laboratories offers you much more than analysis. It's a strategic lever that enables you to secure and make the most of your research expenditure.
CIRAM, a CIR-approved partner for your innovative projects
CIRAM is one of the CIR-accredited laboratories officially referenced by the MESR thanks to its CIR ACCREDITATION. This means that all services outsourced to the laboratory are eligible for the research tax credit, provided your research project meets the criteria defined by the authorities.
CIRAM works on complex projects involving :
- the dating of works of art or archaeological objects (carbon 14, thermoluminescence)
- of non-destructive testing on sensitive materials
- visit certification of bio-based materials for innovative industries
- advanced studies in scientific imaging or in archaeometric characterization
CIRAM's methodology is rigorous, documented and compliant with current analysis standards. Each mission results in the production of a structured scientific report, necessary for the valorization of the analyses in a CIR R&D project.
Optimize your CIR return with CIRAM
A reference in France and abroad, CIRAM laboratories have solid experience in supporting R&D teams, making it easier to put together the supporting file:
- visit required documents (contract, report, invoices) are provided in the expected format,
- elements are drafted so as to be usable in the event of aresearch tax credit audit,
- references to R&D standards, methods and objectives are clearly identifiable.
In the event of an audit request, CIRAM provides you with all the information relating to its services, while you retain responsibility for strategic choices and declarations. This sharing of roles guarantees the traceability of scientific analyses and reinforces the fiscal security of your projects.
Finally, if your service provider's CIR approval expires during the project, expenses remain eligible until the end of the calendar year. So you retain a secure framework for your medium-term projects. CIRAM has already CIRAM has already submitted its application for renewal of its 2026 - 2028 accreditation to ensure its continuity.
Would you like to work with a CIR-accredited laboratory recognized for its scientific expertise? Request a study on our website and benefit from CIRAM's expertise.
Examples of scientific projects that contributed 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.
FAQ - CIR approval and scientific analysis
What is a CIR-accredited laboratory?
An accredited CIR laboratory is a service provider recognized by the French Ministry of Higher Education and Research (MESR) for its ability to carry out R&D work. This accreditation enables customers to declare their services as part of the research tax credit (crédit d'impôt recherche - CIR).
How can I check whether a laboratory has CIR accreditation?
The official list of CIR-approved service providers is available on the MESR website or via data.gouv.fr.
Which analysis services are eligible for the research tax credit?
Eligible services include those integrated into an R&D project: carbon-14 dating, thermoluminescence, non-destructive analysis, microanalysis, scientific imaging, archaeometric characterization, certification of biobased materials, etc.
What documents should I provide to secure my CIR return?
You need a service contract, detailed invoices, a technical report describing the methods and results, and a scientific dossier justifying the R&D objective.
What to do if CIR approval expires during a project?
Expenses incurred remain eligible until the end of the calendar year in which they expire. It is nevertheless advisable to check the validity of the service provider's CIR approval.
What's the difference between a CIR-accredited laboratory and a public institute like the CNRS?
Public-sector bodies do not require approval, but the services they provide are included differently in the calculation of the CIR. An accredited accredited like CIRAM offers greater contractual flexibility and traceability.
What concrete advantages does CIRAM offer in terms of the CIR?
In addition to its recognized scientific expertise, CIRAM provides all the technical and administrative elements necessary for a compliant and optimized CIR declaration, with services tailored to the requirements of innovation and tax justification.
