Expert body approved for the certification of research and development activity: MCID Order no. 20242/2023

The takeaway 

Minister of Research, Innovation and Digitalisation Order no. 20242/2023 (OMCID no. 20242/2023), as published on the ministry website at www.research.gov.ro, approved the composition of the body of experts registered in the National Register of Experts for the certification of research and development activity (REXCD) provided for in the national strategy for research, innovation and specialisation, SNCISI 2022−2027. The context of this order is created by regulations already in force, the implementation of which depends on the composition of the body of experts registered in REXCD.

In detail

The composition of the body of experts approved by OMCID no. 20242/2023 by fields of specialisation can be consulted at these links:

• Bioeconomy

• Digital economy and space technologies

• Energy and mobility

• Advanced manufacturing

• Advanced functional materials

• Environment and eco-technologies

• Health – prevention, diagnosis and advanced treatment

Context

The context of the approval of this order derives from regulations already in force, the implementation of which depends on the composition of the body of experts registered in the REXCD approved under these conditions.

We summarise below the criteria applicable to the experts, methodology and stages that taxpayers go through for the expert certification of research and development activity, as already approved by MCDI Order no. 21.578/2022.

The experts selected and registered in REXCD meet the following conditions:

• They are part of a research and development unit.

• They have at least five years’ experience in conducting research and development activities.

• They have skills corresponding to the fields they certify.

• They have experience in evaluating national and international research and development projects.

• They have experience as a director, project manager or work package manager.

The experts will analyse the activities carried out by payers of profit tax to frame and certify them as research and development activities. Based on the expert certificate, taxpayers benefit from the fiscal facilities provided for in art. 20 of the Fiscal Code.

The fiscal facilities for research and development activities certified by experts registered in the REXCD consist of the additional deduction when calculating the fiscal result of 50% of the expenses incurred by taxpayers in the respective fiscal year for research and development activities and the application of the accelerated depreciation method in the case of apparatus and equipment intended for research and development activities.

The methodology and stages that the taxpayer goes through for the certification of the research and development activity by the expert are as follows:

• The taxpayer submits an expertise request to MCID for the appointment of an expert according to the form attached to MCDI Order no. 21.578/2022. Within a maximum of 15 working days as of the date of registration of the request for expertise, the contact details of the expert appointed according to the field of research and development are communicated to the taxpayer.

• The expert contract is signed by the taxpayer and the expert, with the price set by direct negotiation with the expert, but no less than a gross hourly rate of the RON-equivalent of EUR 50.The taxpayer then submits the expertise order to the expert, in line with the framework model attached to the Order.

• The expert prepares the expert report by which they certify (or not) the activities as research and development.

• If the taxpayer has objections regarding the expert report, the MCID initiates a conciliation process to reach an agreement regarding the content and conclusions of the expert report.

• The certificate of expertise document confirms the eligibility of research and development activities for the granting of fiscal facilities.

Source: [MCID order no. 20242/13.02.2023 for the approval of the composition of the body of experts in the National Register of Experts for the certification of research and development activity (REXCD) published at www.research.gov.ro on 14 February 2023, respectively MCID Order no. 21.578 published in the Official Gazette no. 1051 dated 31 October 2022]