Research-development (R+D) attestation procedure

1. What is research-development attestation, and what is it good for?

It is possible under Hungarian laws to seek attestation of certain corporate activities in terms of research and development. The purpose of attestation in a public administration procedure is to determine whether the particular corporate activity may be deemed as research-development under laws in force. Where the particular corporate activity is deemed as research-development, it will be deemed as such by all authorities.

In which cases is it imposed as condition, and where does it bring any benefit?

  • When research-development projects are subsidized
  • When research-development tax credits are sought
  • When performing asset valuation of intellectual property items developed or purchased by the entity

2. Legislative background
Research-development attestation is governed by the following rules of law:

  • Act LXXVI of 2014 (Innovation Act)
  • Government decree No. 332/2017 (XI. 9.) (defintion of procedural rules)
  • Ministerial Decree No. 38/2017 (XI.23.) (schedule of fees payable for public administration procedures).

3. Acting Authority

Research-development attestation procedures are performed by the Innovation Department of the National Authority of Intellectual Property (mailing address: H-1438 Budapest, Pf. 415.).


4. General procedural rules

A research-developement attestation procedure is commenced at the application of the Client. The application may be completed also by using the special form of the National Authority of Intellectual Property (SZTNH). The Authority will pass a resolution in the procedure, communicated to the Client in writing. The procedure is a fast one, taking only 30-45 days. The Client must pay the service fee defined in a separate decree.

The Authority will check fulfilment of three conditions, namely

  • Whether the particular project can be regarded as a research-development project
  • The rate of various research-development types within the project
  • Whether the particular project is to be completed by the applicant within its own scope of operations.

The Client may seek checking of fulfilment of any or all of these conditions. Most of the times, concurrent fulfilment of all three conditions is required.


5. Types of research-development attestation

Research-development attestation is of three types at the moment:

1. Project qualification

This form of attestation is available for projects to be commenced in the future, after the submission of the application. Qualification may be sought for any or all criteria. Turnaround time: 30 days Outcome: official R+D attestation The project may be commenced after the submission of the application.

2. Project group qualification

This form of attestation is available for a project group to be commenced after the submission of the application. Project groups mean the entirety of projects deemed to fall in the same category for the purposes of research-development. In the event that the entire project group is accepted as research-development, the scope of attestation will cover all the projects in the group. Thus, attestation of projects in a group may be requested and completed in a single application. The turnaround time of the 4-phase procedure is: 120-140 days. Outcome: R+D attestation for the entite project group by the Authority The projects in the project group may be commenced after the submission of the application. This form of attestion may be sought by businesses complying with separate eligibility criteria (with expenditure of HUF 500 million per year on R+D, availability of a research-development staff of 50).

3. Preparation of an expert opinion

It may be sought in relation to projects underway or having been completed as at the submission of the application, if no tax audit is being conducted in relation to the project. Expert opinion may be sought for any or all three criterion. Turnaround time: approx. 45 days. Outcome: an expert opinion. No schedule of fees in relevant legislation is applicable. The Authority sets the procedural fee on inspection of the documents submitted.

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