Following Order no. 3265/21453/2022, to which we drew your attention in early November 2022 here, the Minister of Research, Innovation and Digitization has approved the structure of the Body of Experts enrolled in the National Register of Experts for certification of research and development activity (REXCD).
By Order no. 20242/2023, published on the Ministry's website (www.research.gov.ro), the REXCD Body of Experts consists of research and development areas corresponding to the areas and subareas of the National Strategy for Research, Innovation and Intelligent Specialization (”SNCISI 2022-2027”) approved by Government Decision no. 933/2022 as follows:
- Digital economy and space technologies;
- Energy and mobility;
- Advanced manufacturing;
- Advanced functional materials;
- Environment and eco-technologies;
- Health – prevention, diagnosis and advanced treatment.
The Body of Experts will analyse the activities carried out by companies for the purpose of certifying them as R&D activities. Based on this certification, the companies may be eligible for the R&D tax incentive.
By Carmen Mazilu, Tax Advisor, Noerr