Application period

Definition

The application period is the consecutive stretch of time for which you apply for WBSO, and over which RVO grants the approved R&D hours and tax benefit. For companies with staff, a period runs for a minimum of 3 and a maximum of 12 calendar months, and consecutive application periods may not overlap — so you cannot claim benefit twice over the same month. You may submit at most three applications per calendar year, for example spread across quarters, but many companies choose the simplest route: a single annual application covering the whole calendar year, submitted before 30 September of the preceding year. That choice also determines your administrative workload: with one annual application you file a realisation report only once a year, whereas several shorter periods mean reporting more often but also allow you to adjust sooner if actual hours diverge from the estimate. The application period is closely tied to the decision (beschikking): each period gets its own S&O declaration, and after each period ends you report the realised hours and costs via mijn.rvo.nl. For an ongoing project that runs over several years, you therefore apply for one or more application periods again every calendar year.

Frequently asked questions

How long does a WBSO application period last?

For companies with staff, an application period lasts a minimum of 3 and a maximum of 12 consecutive calendar months.

How many WBSO applications can you submit per year?

You may submit at most three applications per calendar year, though many companies choose a single annual application covering the whole year.

Can application periods overlap?

No, consecutive application periods may not overlap, so you cannot claim benefit twice over the same month.