Crucial Deadlines for Your WBSO Application
Meeting important deadlines and timelines is critical for the success of your WBSO application. Depending on the size and type of your company, different rules apply regarding the number of applications and deadlines. Below are the key dates and timelines you should keep in mind:
Submission Deadlines for Companies with Employees: Companies with employees (S&O inhoudingsplichtigen) can submit up to four applications per year. Each application can cover a period up to December 31 of that year. For projects starting on January 1st, submit your application by December 20 of the previous year to ensure approval before the project start date. Keep in mind that you cannot submit applications for Q4 after September 20th.Submission Deadlines for Self-Employed Individuals: Self-employed individuals (S&O belastingplichtigen/ZZP) typically submit one application per year, usually by March 31 - later is possible but may raise questions by the RVO. This allows them to cover their R&D activities for the full year, and it’s important to ensure all project details are included in this single submission.Project Start Date: For companies, the start date of your project must typically be the first of the month following the submission of your application. Ensure that your project timeline aligns with WBSO submission deadlines. For self-employed individuals, it’s essential to submit the application before starting any R&D activities.Processing Time: The RVO typically takes several weeks to process WBSO applications. The decision period is up to three months if you choose the forfaitary amount. If you apply for actual costs and expenses, the processing time may extend by up to eight more weeks. Be sure to submit your application well in advance of your desired project start date to avoid delays.
Examples of Meeting and Missing Deadlines
Example 1: Proactive Approach
Company A plans its project timeline carefully and submits its WBSO application well before the deadline, including submitting by September 20 for their Q4 project. By submitting early, they ensure timely processing and approval, allowing the project to start on schedule the next month.
Example 2: Early Submission Success
A startup submits its WBSO application early in the year, allowing plenty of time for the RVO to process the application. They align their project start date with the application period and ensure compliance with WBSO requirements, including the start date rules.
Example 3: Delayed Submission
Company B submits its WBSO application close to the December deadline. Due to the rush, they provide incomplete documentation, causing delays in processing. Their late submission also means the project start date is pushed, leading to potential disruption in their R&D plans.
Example 4: Missed Deadline
Company C sets a project start date that falls outside the application period, making it ineligible. The failure to align the project timeline with the submission deadlines results in the rejection of their WBSO application.