Costs and expenditure (WBSO)

Definition

Costs and expenditure (kosten en uitgaven) is the WBSO term for the non-wage costs of an R&D project that companies with staff can add to their S&O wage base alongside the wage costs of employees doing research and development work. Typical examples include materials and consumables used in experiments or prototyping, and the purchase of capital assets (bedrijfsmiddelen) specifically needed for the R&D project. Including these costs matters because they enlarge the S&O wage base on which the WBSO benefit is calculated, which makes the scheme particularly attractive for capital-intensive development work, such as building a custom prototype machine or scaling up a production process. When applying, you choose between two ways of accounting for these costs: reporting the actual costs and expenditure, with full supporting documentation, or applying a flat rate (forfait) per R&D hour instead, which spares you from administering each cost item separately. This choice is made per calendar year and applies to the whole project — you cannot mix actual costs and the flat rate within the same year. Whichever option you choose, your administration of costs and expenditure needs to be complete and up to date by the time you submit your year-end realisation report, since RVO can request supporting evidence during an audit.

Frequently asked questions

What counts as costs and expenditure under the WBSO?

Costs and expenditure cover non-wage R&D costs such as materials and consumables used in experiments or prototyping, and the purchase of capital assets needed specifically for the R&D project.

Do you have to report actual costs and expenditure, or can you use a flat rate?

You choose per calendar year between reporting actual costs and expenditure with full documentation, or applying a flat rate per R&D hour instead, but you cannot mix the two within the same year.

Why would you include costs and expenditure in a WBSO application?

Including costs and expenditure enlarges the S&O wage base on which your WBSO benefit is calculated, which is especially valuable for capital-intensive R&D projects.