[archive] Private scientific or technical experts and CIR-certified stylists

Following the introduction of the Research Collaboration Tax Credit (CICo) in 2022, two new datasets on the CIR and the CII replace those existing so far, in order to distinguish between the CIR and CII approvals:

• Organizations, Experts, Style Offices, Certified Designers Research Tax Credit (CIR)
• Approved private organisations Innovation tax credit (CII)

You can also find the [list of approved public bodies Crédit Impôt Collaboration de recherche (CICo)] (https://data.enseignementsup-recherche.gouv.fr/explore/dataset/fr-esr-cico-organisations-publics-agrees-ci-collaboration-de-recherche/information/).

This dataset will continue to be updated until the end of 2023.

To be able to declare the CIR, the company that uses a service provider for its R&D operations must verify that it has a CIR authorisation. It must also ensure the eligibility of the outsourced expenditure.

The list of experts and stylists is indicative. Since this list is not enforceable against the administration, it cannot serve as a justification and replace the approval decision granted by the MESR.

The client must check with the service provider that the latter has the approval decision.