Benefiting from the Research Tax Credit (CIR) while accessing high-precision scientific analyses is possible by engaging a CIR-approved laboratory. Companies can include expenses related to services performed as part of a research and development (R&D) project, under certain conditions, in the Research Tax Credit base.

Discover which analyses are concerned, in which cases they are eligible, and what are the benefits of using a CIR-approved 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 approval to private service providers who demonstrate proven expertise in research and development (R&D). This allows client companies to recover up to 30% of the amounts invoiced by laboratories for eligible R&D activities.

CIRAM is a CIR-approved laboratory recognized for the scientific quality of its analyses and the rigor of its methods. Companies can include eligible services in their Research Tax Credit declaration 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 aCIR-approved laboratory like CIRAMallows companies to benefit from concrete guarantees. These are numerous, including: traceability of methods, compliance with analysis standards, compilation of complete technical files, and many other essential elements in the event of a research tax credit audit.

UAn accredited CIR laboratory allows for the direct integration of invoices into the CIR declaration without additional justification from the company regarding 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 is important to be able to clearly identify the analytical work that is included in the CIR base. Here are the expected services and supporting documents.

Eligible CIR expenditure: which scientific analyses are concerned?

Companies can integrate CIRAM benefits into their Research Tax Credit declaration when their R&D project meets the regulatory criteria.

Among the research work most frequently included in eligible CIR expenses, we find:

The eligibility of these services, however, depends on the research project in which they are included. An analysis carried out outside an eligible R&D program cannot be included in the Research Tax Credit. These analyses are eligible as long as they help to solve technical challenges or lead to original results, within the framework 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 agreement mentioning the scientific objective,
• detailed invoicewith analytical breakdown,
• technical reportincluding results, method, state of the art

The company must prove the consistency of the whole with the declared R&D project in case of a tax audit. CIRAM systematically provides the necessary documents for the approvalCIR, compliantwith the administration's expectations.

Good to know : the analyses are capped at 3 times the total amount of internal R&D expenses. Using an accredited CIR laboratory facilitates the integration of services into a research tax credit file that complies with regulations.

And if your service provider's CIR accreditation 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 carrying out scientific analyses eligible for the Research Tax Credit when they are part of an R&D project meeting the regulatory criteria.

CIRAM intervenes on complex projects involving:

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

CIRAM submits a documented scientific report for each study.

Optimize your CIR return with CIRAM

A benchmark in France and internationally,CIRAM provides the necessary documents for the integration of services into a CIR file:

• Contract or quote depending on the project,
• Detailed invoices,
• Scientific report describing the methods used and the results obtained.

In case of an audit, these documents facilitate the justification of expenses incurred within 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, a research program dedicated to improving the accuracy of radiocarbon dating applied to wooden statues from the 18th to the 20th century. Thanks to the optimization of analytical protocols, CIRAM teams have succeeded in reducing the calibrated dating interval from 250 years to about 35 years in the best cases.

A second project focused on the characterization of materials biobased through the coupling of radiocarbon analysis and stable carbon and nitrogen isotopes. This approach makes it possible, in particular, to determine the proportion of carbon biobased and to identify the origin of certain biomasses used in innovative materials.

Richard Cheret

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

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