R&D project qualification

To ensure the unified interpretation of R&D and the proper allocation of R&D funding, the Hungarian Government established a transparent institutional system for R&D qualification. The purpose of the qualification system is to strengthen legal certainty through the use of R&D subsidies and tax benefits. The result of an R&D qualification can be used for verifying the R&D content of projects when using state aid and utilizing R&D tax incentives.

Kulcsszavak: innovation, R&D, research and development, basic research, applied research, experimental development

Any person who intends to realize an R&D project.

Anyone who intends to realize an R&D project can initiate a preliminary project qualification at HIPO. In this case, HIPO in its official capacity issues a binding resolution.

The possibility of electronic administration is available through the electronic administration system of the Hungarian Intellectual Property Office (HIPO) (available only in Hungarian)

Electronic submissions may be filed with the HIPO only by using the free-of-charge form provided for this purpose. The form can be accessed by clicking the Electronically button.

In proceedings before the HIPO, electronic communication is possible only in a manner linked to identification, except for requests for information and their execution, as well as international patent cases.

Identification can be done in the following ways:

User identification system created by the HIPO, based on a one-time re-identification with the Central Authentication Agent.

Electronic signature with enhanced security is a minimum requirement.

When turning to the HIPO after identification through a partner card or the Central Authentication Agent, the HIPO will send its decisions, notifications and other calls made during the procedure to the client’s official electronic storage space.

It is important to emphasize that in case of identification with an electronic signature, the HIPO cannot communicate with its clients electronically and can deliver its decisions only on paper.

The filing procedure is as follows:

1. Download the form to your device. Filling out the form in a web browser is not recommended.

2. Login to the electronic administration system of the HIPO by using the Central Authorization Agent, partner card or electronic signature. If you have an electronic signature, please choose identification using an electronic signature with enhanced security.

3. Upload the filled form into the system. Based on the attachments marked in the form, a table will appear in which the attachments must be uploaded one by one. If you have already compiled these into a directory, you will easily find the right documents.

The size of files that can be attached to forms cannot exceed 150 MB each. The total size of the submission and all attachments may not exceed 300MB.

4. Indicate that you really intended to compile this submission, or look at the HTML submission summary.

The system compiles your submission, encrypts it and sends it to HIPO. HIPO sends an automatic notification about the arrival of the submission.

For more information on R&D project qualification, please visit: https://www.sztnh.gov.hu/sites/default/files/rd_eng_web_final.pdf

The duration of the process is 30 days.

Proof of payment of the qualification fee, authorization in case of a representative/attorney, any supporting document related to the R&D activity.

The fee for qualifying the activities of the project amounts to HUF 83 000.

If the applicant requests the determination of ratio, the fee increases with an additional HUF 20 000.

The fee for the request of assessing whether the activities are carried out within the taxpayer’s own scope of activities amounts to an additional HUF 30 000.

The fees are due on the day of the submission of the application.

Hungarian Intellectual Property Office

The procedure for reviewing the decisions of the HIPO falls within the competence and exclusive jurisdiction of the Budapest-Capital Regional Court. Review of a decision may be requested by any party to the procedures before the HIPO, any person excluded from, or limited in, the inspection of files or any person whose legal status as a party to the procedure has been denied. Other participants in the proceedings before the HIPO may, in their own right, file an independent request for review against the relevant provision of the decision or the decision concerning them. The deadline for submitting a request for reviewing the decision is 30 days from the date of notification of the decision to the party or other party to the proceedings. The request shall be filed with the HIPO, but it shall be addressed to the Budapest-Capital Regional Court. A fee of HUF 10,500 must be paid when filing the request, in the case of electronic submission by bank transfer.

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Act LXXVI of 2014 on scientific research, development and innovation, §§ 36-42

Gov. Decree No. 332/2017. (XI. 9.) on the detailed formalities of the qualification of research and development activities, Chapters 1, 3 and 4

Decree No. 38/2017. (XI. 23.) NGM on the fees for administrative services in R&D qualification procedures