After an approved WBSO application, the real work begins: time tracking. RVO requires you to record the R&D hours spent so you can actually cash in the granted benefit. This article covers the requirements, shows an example and gives you tips. Not applied yet? Read applying for WBSO in 2026 first.

Why time tracking is mandatory

Your WBSO benefit is based on an estimate of your R&D hours. Your time tracking proves you actually spent those hours. After the year ends you submit the realisation report: you report the hours actually spent. If your administration is incorrect, you miss benefit or risk a correction during an audit.

What to record

RVO expects you to record the R&D hours per person, per project, per day. At a minimum, record:

Date on which the work was performed
Employee who spent the hours
Project (the approved R&D project)
Number of hours spent on R&D
A short description of the work performed

In addition, keep supporting documents such as reports, designs, test results and version-control logs that demonstrate progress.

Example of a time record

Date	Employee	Project	Hours	Activities
06-01-2026	J. de Vries	Real-time route optimisation	6	Implemented and tested heuristic prototype
07-01-2026	J. de Vries	Real-time route optimisation	4	Measured response time at 200 vehicles
07-01-2026	A. Smit	Real-time route optimisation	3	Investigated live traffic-data integration

Keep it up to date

The reliability of your administration depends on timeliness. Record your hours preferably daily and at least shortly after performing the work. Reconstructing afterwards leads to errors and is hard to substantiate during an audit.

Tip: only R&D hours count — the actual development or research work. Meetings about planning, administration or commercial tasks do not belong in it.

Reporting your realisation

After the calendar year ends, you report the realised hours (and any costs and expenditure) via mijn.rvo.nl. Note: sole traders who logged more than 500 R&D hours do not need to submit a report. Read more about the steps after approval in WBSO approved — what's next?.

Automate your time tracking

Manual time tracking is error-prone and time-consuming. Manna links your R&D activities to your projects and tracks the hours automatically, so your realisation report is ready in one click.

See RVO.nl/wbso for the current administration requirements.

Read also:

WBSO Time Tracking 2026: Requirements, Example and Tips