Which mistakes are most common?
The mistakes below follow from the rules RVO sets for R&D records. Each is small on its own, but in an audit they can raise the question of whether the whole administration is right.
| Mistake | Why it's a problem | Fix |
|---|---|---|
| Reconstructing hours at year end | RVO asks for updates at least every 10 working days | Log daily, check every two weeks |
| R&D hours on leave or sick days | RVO explicitly says not to, and can compare | Leave in the same system, compare per period |
| No split per day | RVO asks for a split per day, project and employee | One line per employee, per project, per day |
| Hours not traceable to project documents | There must be a link between hours and project records | Short daily description, documents with date and author |
| Missing the 31 March realisation report | Fine; without a report RVO assumes zero hours | Put the date in the calendar, file even with zero hours |
| Projects that don't match the R&D declaration | Hours can't be linked to what was approved | Same project names as in the application |
| Counting non-R&D work | Hours that the scheme doesn't cover | Don't log doubtful cases as R&D |
| Mixing activities | R&D and other work on one line can't be separated | Separate lines for R&D and other work |
Mistakes 1 to 3: reconstructing, leave days, no daily split
Reconstructing at year end. Working out in February who worked on which project in April produces estimates. RVO asks you to update realised R&D hours at least every 10 working days. Log on the day itself and have someone look for gaps every two weeks.
Hours on leave and sick days. Filling in a standard 40-hour R&D week while someone was on holiday stands out as soon as RVO puts your hour records next to your leave and absence records. Record leave and sickness in the same system, or compare the two per period. See also Recording leave.
No daily split. Weekly or monthly totals aren't enough. At a minimum, RVO asks for a split per day, per project and per employee.
Mistakes 4 and 6: hours that don't connect to anything
Hours not traceable to project documents. Your project records show what happened technically: reports, designs, test results, and for software things like commits and test reports. Without a link between a day of hours and a document from that period, the hours are hard to back up. Date documents, add the author's name and bundle them per project, within two months after each quarter.
Projects that don't match the R&D declaration. If your hour records say ‘Platform’ and your application says ‘Self-learning scheduling algorithm’, an auditor has to guess what belongs where. Use the same projects and names in your time tracking as in the application.
A short description per day isn't required, but it's the simplest bridge between hours and documents. Examples are in Describing WBSO activities.
Mistakes 7 and 8: counting the wrong work and mixing activities
Counting non-R&D work. Not everything a developer or engineer does is R&D. Routine maintenance, training or sales are often not treated as R&D; RVO's WBSO manual describes what counts and what doesn't. Don't log doubtful cases as R&D.
Mixing activities. A day with three hours of R&D and five hours of client work shouldn't show up as eight hours on the R&D project. Make it two lines, with a separate activity for R&D, so you can count R&D hours on their own.
Mistake 5: forgetting the realisation report
Everyone with an R&D declaration reports the realised R&D hours by 31 March of the following year, even when that's zero. Only a self-employed person without staff who realised more than 500 R&D hours doesn't have to. Filing late means a fine. If you still don't file after a reminder, RVO assumes zero hours: you repay the entire payroll tax reduction, plus a fine.
- Put 31 March in the calendar of whoever files, with a reminder in mid-March.
- Early January, export R&D hours per project for the whole year.
- Check the totals against your project records, then file.
Which routine prevents most mistakes?
Almost every mistake above comes from records that only get attention at the deadline. A small fixed routine works better than a big catch-up.
- Daily: everyone logs R&D hours per project, with a sentence on what happened.
- Every two weeks: one person checks for missing days and hours on leave or sick days.
- Every quarter: bundle project documents and put them next to the hours, within two months.
- Every year: file the realisation report before 31 March.
How Half5 does it
Half5 helps with some of these mistakes, not all. Hours are logged per day, employee, project and activity, leave and sickness live in the same system, and the absence report lets you put them next to the R&D hours. With ‘Approve hours before invoicing’ switched on, a second person reviews the hours per week and also sees entries without a description.
Half5 doesn't warn automatically about R&D hours on a leave day, doesn't check whether your projects match your R&D declaration and doesn't know the 31 March deadline. There's no WBSO export or RVO form; you export the report to CSV or Excel.
Frequently asked questions
What happens if RVO finds mistakes in my hour records?
It depends on the mistake. Hours you can't back up can be corrected. If you don't file the realisation report at all, RVO assumes zero hours and you repay the payroll tax reduction, plus a fine.
Can I still fill in a forgotten week?
Yes, but do it as soon as possible, based on what you can find, such as your calendar, commits and documents. RVO asks for updates at least every 10 working days, so don't let it pile up.
Can I combine half a day of leave with R&D hours?
R&D can happen in the hours someone actually works. Log only the R&D hours actually worked that day, not a full day.
Do I report the realisation if I had no R&D hours?
Yes. RVO asks for the realisation report even with zero hours. Only self-employed people without staff who realised more than 500 R&D hours are exempt.
Sources
- RVO, Keeping your R&D records (Dutch) · checked on
- RVO, Reporting realisation (Dutch) · checked on
