Hezelburcht regularly receives letters from the Rijksdienst voor Ondernemend Nederland (RVO) for WBSO desk audits to check whether the company has complied with the obligations to keep its research and development (S&O) records. These checks by RVO always take place after the end of a WBSO calendar year and are determined by means of a random check. Do you make use of the WBSO? Then you can also be selected for a desk audit. In this article we briefly explain how this process works.
Company visit at the customer's premises
Normally, the checks are made by means of a company visit at the customer's premises, but due to the applicable COVID-19 measures, RVO is currently carrying out the checks online. Suppose you have been selected for a desk audit. You have to prove the reconciliation of the time- and project administration by sending documentary evidence digitally. An important point to note here is that you cannot now provide further explanation of the project administration, which is possible during a company visit. This means that the supplied documents with regard to the hours and project administration should match each other one on one and that there is no room for interpretation. RVO carries out strict checks on this.
What are the checks on?
RVO checks whether your R&D administration complies with the legal requirements. Think of questions such as:
In short, your R&D records must show that the activities carried out relate to the awarded projects. A check will also be carried out on the submitted realisation notification and BSN declaration.
Optimal support for your WBSO desk audit
Hezelburcht advises its clients that desk audits should always be carried out via Hezelburcht, so that it can guide them through the process of submitting the documents to RVO. Many of our clients have concluded a compliance contract under which Hezelburcht periodically checks their S&O administration, so that in the event of an audit the documents can be supplied immediately. This service is experienced as pleasant, because it offers assurance that the administration is in order and that the audits will be carried out without any problems.
This is also evident from the WBSO track record. Over the past ten years, Hezelburcht has secured a total of 12,292 WBSO grants and € 211 million in benefits for its business contacts. This is a success rate of 87%!
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Are you looking for a specialist to audit your S&O administration and to assist you with the WBSO desk audit?
Contact us and discuss the possibilities with one of the Compliance Officers at Hezelburcht.