Submit 2024 R&D hours in good time

As an entrepreneur without employees, have you used the research and development (R&D) scheme for your innovative investments in 2024? You can only use the R&D deduction if in 2024 you met the hour criterion (in principle, at least 1,225 hours spent on your business) and spent at least 500 hours on R&D work, for which the RVO has issued an R&D declaration. Did you actually realise less than 500 R&D hours? Then you must do so no later than 31 March 2025 pass through the eLoket from the RFO. If you have not submitted the R&D hours on time, you will first receive a reminder. If you do not report the R&D hours after that either, it is assumed that you did not realise any R&D hours. You will then have to repay the R&D deduction, plus a penalty.

Tip

Make sure you have 31 March 2025 forward the 2024 R&D hours to the RVO and avoid having to repay the R&D deduction, plus a penalty.