RVO.nl conducts random checks to verify whether the research and development work for which WBSO funding was granted has actually been carried out.
To do this, they schedule a visit during which one or more people from RVO.nl will come to check on you. They want to see (among other things) whether your administration is in order and whether you were rightfully granted WBSO.
So-called 'desk checks' are also carried out. RVO.nl requests the submission of specific documents from the administration and checks from behind their desk whether any irregularities are present.
During a company visit, one or more advisors from RVO.nl will visit you to check the WBSO administration for a specific calendar year. This usually concerns the last full calendar year.
The law requires that your records clearly and easily show what research and development work has been carried out, by whom, and how much time was involved.
If it turns out that your records do not meet the requirements, the award can be fully or partially reversed (you will then have to repay amounts already settled) and you could even receive a (substantial) fine. Make sure you avoid that!
Vectrix is happy to assist you with these matters. Advice on your administration, a scan to check if your records meet the requirements, preparation for the audit, templates/models: we can support you in various ways.
Please note: always contact your Vectrix advisor in advance for an inspection!
Yes. If you do not cooperate, RVO.nl may assume that you have not carried out the requested research and development work. This means that the subsidy will be reclaimed and a (substantial) fine may even be imposed.
In principle, the auditor may not request more than your WBSO records, but he must be able to establish that the work has actually been performed.
The nature, content, and progress of the research and development work carried out, for which a grant was issued in the audit year, are checked. The auditor must be able to quickly and easily see what research and development work was done, when, and by whom, and how far you have progressed with the development in the audit year.
The auditor then also looks at the hours. Are employees accurately recording their hours every day? Is this processed in a central administration in a timely manner? Is development work visible in the project administration for everyone who has recorded hours? Are the recorded hours realistic (not, for example, the same number of hours every day)? Have hours been recorded on leave or sick days? Have hours been counted only for employees on the payroll?
If multiple applications have been granted in a year, it is also checked whether hours and/or costs and/or expenses from prior to the start of the granted period have been included. Hours, costs and/or expenses relating to a specific activity may only be included from the start date of the application period in which that activity is included in an application for which a grant has been issued.
The auditor also checks the accuracy of the notification: does the number of qualifying hours from the timekeeping records match the number of hours submitted to RVO.nl?
If WBSO was also received two years prior to the audit year, the hourly wage is based on the average hourly wage at that time. Therefore, in that case, the auditor also wants to see the data from the timekeeping records of two years prior.
During a desk audit, you are asked to submit certain documents (often timesheets) for a specific year. An RVO.nl employee then reviews the submitted documents to check for irregularities. For example, they check whether the recorded number of hours matches the number stated in the realization notification.
The results of a desk check may lead to a site visit, particularly if irregularities are found in the submitted documents.
You can also call upon our assistance for desk audits, but you are usually expected to submit the requested information promptly. This is logical in itself, as they ask for documents from a previous year—documents that you have long since completed.
It is possible that there were so many issues with your records that RVO.nl wishes to pay a follow-up visit. This may also concern previous years. You are required to retain WBSO records for seven years.
You can no longer change things from those previous years, but you still have a brief opportunity to gather evidence, organize matters, and ensure that things are easy to find and read. Do your utmost to present yourself as well as possible. If, partly due to the feedback you received during the first audit, you know that you have really made mistakes, confess them immediately. Show your good will and make it clear that you will do your best to prevent such errors in the future.
Although the WBSO is a tax scheme, its implementation is almost entirely the responsibility of RVO.nl. The Tax and Customs Administration only checks payroll tax returns and will take action if you have applied the remittance reduction too much or incorrectly.
Are you facing an inspection by RVO and unsure if your records comply? Ask for our help, even if we did not handle the application!
Call 085 - 210 6240 or email info@vectrix.nl !