WBSO: After your application
Does your WBSO application meet the conditions? Then you will receive an R&D declaration with your tax benefit. On this page you can read about the steps following your application. So you know what we expect from you, and what you can expect from us.
Steps following your WBSO application
Below you find a description of what to expect after your WBSO application.
Assessment
We will assess your application on the basis of the conditions. If it is not yet sufficiently clear whether your application meets the conditions, our advisor may ask additional questions. If we assess your application (partially) positively, you will receive an R&D declaration with your tax benefit.
Assessment period
Self-employed persons receive the assessment within 3 months of submitting the application. Companies with staff receive the assessment within 3 months from the application period*. Have you opted for a WBSO with actual costs and expenses? Then the assessment period is 8 weeks longer.
* For entrepreneurs with personnel, the application period starts the next month after the application. Exception: if you want to start an application period on 1 January, submit the application no later than 20 December.
Objections and appeals
Has your WBSO application been fully or partially rejected and do you disagree with this decision? Then you can submit a notice of objection (in Dutch) to us. Choose 'Bezwaar via eLoket' under 'Direct regelen'.
After receiving the R&D declaration, you can offset the benefit of the WBSO in your wage tax returns or your income tax return.
You keep R&D records from the start of the project. In it, you make the R&D activities transparent. You also record the hours (and any costs and expenses) spent on R&D.
For your application, you made an estimate of the required hours (and any costs and expenses). With the realisation WBSO, you report the exact number of R&D hours (and any costs and expenses). You report this no later than 31 March in the following year. You report your realisation in the application portal (in Dutch).
The Netherlands Enterprise Agency can check whether the information specified in your application is in agreement with the actual situation.
Digital communication
Message box (Berichtenbox in Dutch)
Have you requested a Berichtenbox for all your government messages? Then we will also send decisions to your message box. All messages can also be found in the application portal.
Application portal
You receive information about the S&O hourly wage digitally via the application portal. We send you a (notification) e-mail from 'noreply@rvo.nl' when a message is ready for you in the portal. Please mark these emails so that they do not end up in your spam box. Also keep an eye on your mailbox. We recommend that you give multiple employees access to the e-mail address you use to submit the application.
You can answer questions from RFO online and view and manage your application. You can do this in the application portal (in Dutch) at 'Mijn aanvragen'. In your tasks (top right), click on 'Verzoek aanvullende informatie' to answer the questions.
- Ministry of Economic Affairs
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