Realisation report

Definition

The realisation report, also called the mededeling van realisatie, is the report you submit to RVO via mijn.rvo.nl after the calendar year ends. In it, you state how many R&D hours you actually spent per project and which costs and expenditure you actually incurred, for comparison with the estimate on which your S&O declaration was based. RVO uses this data to determine the final WBSO benefit: if the realised figures differ from the earlier estimate, the benefit is corrected accordingly. Sole traders who realised more than 500 R&D hours do not need to submit a realisation report, because they are entitled to the fixed R&D deduction in income tax instead of a base calculation. To submit the realisation report correctly and on time, it is important to keep accurate hour records and project documentation throughout the year — not only afterwards. Many companies underestimate this part of the WBSO and, as a result, miss out on benefit or face a correction. The realisation report is thus the final step in the WBSO cycle, coming after the application and the S&O declaration and before any audit by RVO.

Frequently asked questions

What is a WBSO realisation report?

The realisation report is the report you submit to RVO after the calendar year ends, stating the R&D hours and costs you actually made, for comparison with the earlier estimate in your S&O declaration.

Do sole traders also need to submit a realisation report?

No, sole traders who realised more than 500 R&D hours do not need to submit a realisation report, because they are entitled to the fixed R&D deduction instead.

What happens if your realised hours differ from your S&O declaration?

RVO compares the realisation report with the earlier estimate and corrects the final WBSO benefit based on the hours and costs actually made.