Pedido submetido com sucesso.
It is up to the HEI partners to select the business ideas for the contest and to complete the respective application form.
Any individual application that is not recognised as selected by the respective Higher Education Institution for this purpose, will not be admitted.
Only one idea should be chosen per Higher Education Institution, which will represent it in BfK Ideas.
For each sector, the jury will choose a winner. There will be a maximum of 6 winners per edition of the BfK Ideas contest. ANI reserves the right not to present an award in a particular category if it is verified that none of the applications are above a certain minimum score of excellence (i.e., thereshold), which is to be determined according to the evaluation criteria.
There are 6 categories in the Contest: Technology-based Materials and Industry; Health; Tourism & Creative Industries; Agrifood Industry; Natural Resources & Oceans & Energy, Transportation & Smart Infrastructures.
It is up to the HEI, when completing the application, to classify the idea according to the contest sectors.
Yes. Every Portuguese HEIs is eligible to select and refer business ideas from their students, faculty and/or researchers.
Only the HEIs listed are partners of BfK Ideas, and are the only ones eligible to select and refer business ideas from their students, faculty and/or researchers.
If a Portuguese Public HEI does not appear in the list of partners and intends to join the BfK Ideas contest, you should contact us through the online form.
Yes. BfK Ideas is specifically designed for business ideas and not for mature projects.
BfK Ideas intends to empower the developers of the idea and leverage their business potential.
There is no specific application phase for the .
ANI is associated with existing innovation competitions and awards in Portugal, in the field of which it awards a special “BfK Awards” award. To be selected, you must submit your application to one of the contests or partner awards, as long as it fits with your project or company.
the BfK Awards awards is presented to one of the finalists in the contest/partner award, but is governed by its own set of evaluation criteria. The specific evaluation objectives and criteria of each contest/award are the sole and exclusive responsibility of the organising partner entity.
In cases where the contest/award partner has international scope, the BfK Awards is awarded to one of the contest’s national finalists.
The application deadlines and the scheduling of the awards ceremonies are the sole responsibility of the organising partner of each contest/award partner.
The application forms of each contest/innovation award which the ANI is associated to include, in the first place, the fields necessary for information collection to evaluate the BfK Awards criteria. If additional information is required, the ANI may collect the necessary data at a later stage of evaluation.
The “Tree of Knowledge” is an exclusive piece of art by Leonel Moura, representing the scientific excellence and social and economic impact of the winner. To prove the authenticity of this trophy, the winners also receive a certificate and a diploma signed by the ANI.
Other awards may be considered under the terms of the partnership with the organisers of the innovation contest/awards which ANI is associated with.
The allocation of funding by the Innovation, Technology and Circular Economy Fund (FITEC), is governed by the provisions of the Council of Ministers Resolution No. 84/2016, of the 21st of December in Decree-Law No. 86-C/2016, of 29th of December, and in Administrative Rule no. 258/2017, of 21st of August.
This funding will serve to train the Interface Centres through the allocation of multi-annual funding, which will enable them to increase levels of financial stability and the definition of medium- and long-term strategies. This initiative is part of the Interface Programme, and its main objectives are:
Core Funding will be used exclusively to support the development of non-economic and pre-competitive activities (acting on “market failures”) by these Centres, and is not intended for commercial activities. The funding will be based on a plan of action with quantitative and qualitative objectives, which will serve as the basis for its evaluation. The overall level of funding for Interface Centres will be associated with achieving these objectives.
The entities recognised as Interface Centres (IC) may apply for funding under the terms of number 3 of article 7 of Ordinance no. 258/2017, of the 21st of August, at the application submission date to the respective Notices and that have their regular tax status. However, the Executive Committee of FITEC will regularly issue Notices, according to the available budget, to allow entities that are not yet recognised as IC to apply at the date of entry into force of this Regulation.
The planned allocation for the next 6 years is 80M€.
The allocation for the first year of funding Notice No. 1 is €12M.
The application consists of two main parts:
Yes. Each entity may receive a maximum of €3M distributed over the three years of funding, taking into account the rating obtained in the evaluation process and the average sales and service provision of each entity (2013-2015).
No. The maximum contractual incentive for each entity per year shall not exceed 33% of the average sales and service provision for the period 2013-2015, subject to additional planned restrictions (annual maximums, evaluation, etc.).
The date of the Interim Annual Reports, based on existing certified Financial Statements, for the second and third financial years, the contracted maximum value may be subject to downward revisions - if the financial statements disclosed show a decrease in the VPS in relation to the average used for the calculation at the time of application.
Example: A given IC has an average VPS for the period 2013-2015 of 1 million. The maximum amount contracted for the three years of incentive is 990 thousand euros for the three years. Subject to the other applicable restrictions, the contracted value (990,000€) will be the maximum eligible for that entity in any situation.
Applications open until the 23rd of May 2018.
See question “Will all Interface Centres receive the same amount of multi-annual funding?”.
This rule should be applied in the accounting and disclosure of subsidies as well as other forms of government support. The accounting policy adopted should be disclosed as well as the nature and extent of the subsidies to which the entity has benefited.
The application and form must be written in Portuguese, and in English in the marked fields.
Non-economic activity means an activity that does not have a commercial or competitive character in the market. To this end, the definition of the European Commission will be used,
in accordance with the Commission Communication - Framework for State aid for research, development and innovation (2014/C 198/1)¹
The European Commission considers that the following activities are generally non-economic:
(a) Primary activities of research organisations and research infrastructures, in particular:
If a research organisation or research infrastructure is used for both economic activities and non-economic activities, public funding is covered by state aid rules only to the extent that it covers costs related to economic activities.
If the research organisation or infrastructure is used almost exclusively for a non-economic activity, its financing may be excluded in its entirety from the scope of state aid rules, provided that the economic use remains merely ancillary, that is to say, it corresponds to an activity which is directly related to the functioning of the research organisation or infrastructure or is necessary, or intrinsically linked, to its main non-economic use and has a limited scope. For the purposes of this framework, the Commission will consider this to be the case if economic activities consume exactly the same inputs (such as material, equipment, labour and fixed capital) as non-economic activities and if the annual capacity allocated to these economic activities does not exceed 20% of the annual overall capacity of the relevant entity.
Without prejudice to the wording of the preceding two paragraphs, where research bodies or infrastructures are used to carry out economic activities, such as the leasing of equipment or laboratories to businesses, the provision of services to businesses or the conduct of research under contract, the public funding of these economic activities will generally be regarded as State aid.
However, the Commission shall not consider the research organisation or infrastructure to be a recipient of State aid if it acts as a mere intermediary, transferring all public funding or any other advantage gained through such funding to the final beneficiaries. This is what usually happens in the following cases:
(a) Both public funding and any advantage gained through funding are quantifiable and demonstrable, with an appropriate mechanism ensuring that they are fully
transferred to the final beneficiaries, by reducing prices for example,
(b) no other advantage is granted to the intermediary because it is selected by public contest or because public funding is available to all entities that meet the objective conditions necessary, so that customers as final beneficiaries are entitled to acquire equivalent services to any relevant intermediary.
If the conditions set out in the previous paragraph are fulfilled, the State aid rules shall apply at the level of the final beneficiaries.
Note: see Commission Communication - Framework for State aid for research, development and innovation (2014/C 198/1).
This analysis will have to be done on a case-by-case basis, according to the European Commission's definition of non-economic activities. However, if sales and service support activities are considered, they may be considered economic activities.
Investment in buildings is not eligible.
Acquisition and amortisation may be considered.
Overheads costs are not considered.
The expenses for funding purposes are only eligible as of the application submission deadline - 23rd of May 2018. The entity is free to present a strategic business
plan which would begin upon signing the contract.
If this is ascertained during the implementation of the project, the unexpired amount may be allocated to another activity, provided it is justified and related to the project. If this is cleared at the end of the project's 3 years, the remaining funding may be included in a next core funding period.
As provided for in number 5 of Chapter XV of the Core Funding Regulation, “In the mid-term review, the FITEC Executive Board, on the basis of a reasoned proposal from the ANI, may change the amounts of funding, subject to the maximum fixed amounts, in accordance with the budgetary allocation envisaged in the Notice, and in the terms herein provided for”.
Example: If the expenditure of €100,000 is foreseen for an equipment in year 2, and the investment is made with a lower amount, the remaining amount can be reallocated to another heading, subject to justification by the entity and subject to evaluation by the ANI.
With regard to the recruitment of qualified human resources from the interface centres, objective 3 of the Regulation is clear in reference to young doctorates and other young specialist staff. Section b. of number 2 of chapter V states that, in order to strengthen scientific employment, a training programme is needed to justify the recruitment of X human resources for an indefinite term or for an uncertain term of office.
Recruitment of eligible human resources in this context should have an additional effect vis-à-vis the entity's initial HR number and not a simple conversion of existing human resources category or functions.
Example: If recruiting the doctorate refers to a human resource already previously contracted (although with other functions or category), the KPI of “human resources with contract” will remain the same, with no additional effect.
The contracting of doctoral students to carry out research in the entity, and who are the target of funding through research grants, will be possible after the completion of their doctorate degree and the end of the scholarship to which they were associated.
The plan to be evaluated consists of an overall strategy and budget for the three-year period. The combination of funding sources is important and will be taken into account for evaluation. The possibility of internships in the interface centres, funded by the Institute of Employment and Vocational Training, I.P. (IEFP), will be positively considered.
Yes, the “Third Party Agreements” protocols (including the assignment of qualified human resources) can be accepted.
No, they cannot have a legal identity.
The merits of the application will be taken into account, applying the following coefficients to the terms established in the previous questions:
For evaluation purposes, the proposal may only achieve a maximum score if it includes at least 20% of the expenditure to be funded by qualified human resources.
After the closing of the contest, the evaluation period will take place within 40 working days, to which 10 business days will be added as a prior hearing period.
The final decision must be communicated within 5 working days after the evaluation period and prior hearing.
The percentage of the 80% refers to the amount of funding in the first year and to the applications considered “excellent” - whose evaluation corresponds to 100% of the funding. 20% of the incentive for the first year will be seized, and its payment will be subject to the overall evaluation of the implementation of the plan, that is, to the full realisation of the three-year plan.
For example, an entity has an approved three-year plan of €1.5 million and consequently, €500,000 for the first year. This entity will see 20% of this value seized, €100,000, which will be unblocked after the final evaluation of the three-year plan, if it is implemented in full.
The proposed placement for the application is made according to various objectives and various sources of funding. Although the core funding will be for specific actions within an overall strategy, the evaluation will focus on the overall application proposal and the respective implementation proposal. Considering this, the evaluated KPIs are those referring to the total of the plan.
For example, if the overall plan contemplates the hiring of three doctorates, even if only one doctoral degree is funded through the core funding, the evaluation will be made on the overall action planned for the entity, that is, the hiring of the three human resources.
In relation to the form, information is requested for characterisation and foresight of the entity, already used in previous versions. In spite of this, there is nothing to prevent the entity from suggesting new indicators or metrics.
The application is made based on the years of funding, starting from May 2018. The three-year period ends in May 2021.
In the first year of funding (2018), a single transfer will be made 30 days after the signing of the financing agreement.
No. The total amount of the transfers related to the Core Funding shall not exceed 40% of the total contracted maximum amount to be funded in the triennial period 2018-2020.
The remaining transfers (2019-2020) will be made 30 days after the submission and evaluation of the requested semi-annual and annual reports. Since payments are translated into advances, a certain type of adjustment can be made, if applicable, after final evaluation of the overall implementation of the plan in the already funded amounts.
Monitoring of the implementation will be ensured by the evaluation of the implementation reports of the approved activity plan with the application.
Expenses associated with the execution of activities must be accounted for in accordance with current accounting regulations. In order to evidence the costs and income of non-economic activities and to safeguard any audits, this accounting must be segregated by project.
As the funding is intended for non-economic activities - within the work of the European Commission Communication on the framework for State aid for research, development and innovation (2014/C 198/01) - the Interface Centre must demonstrate that it is in a position to identify, in a segregated way, the economic and non-economic activities in its accounts, therefore the entity must maintain an analytical accounting system for this purpose.
In order to demonstrate this separation of activities, each entity shall introduce a specific point in the Annex to the Balance Sheet and Income Statement, presented in the Activity and Accounts Report, which is produced annually, with the aggregation of costs, income and financing of each one of the major cost centres (Economic Activities and Non-Economic Activities).
The regime approved by Decree-Law 57/2016, of 29th of August, applies only to the end-term recruitment of doctorates, using public funding, for the exercise of scientific, technological development, management and science and technology communication research in NSTS institutions, with a view to their strategic development and the reinforcement of investment in science and technology. Under the Multi-annual Core Funding, this decree-law applies to both public and private entities. Subject to compliance with the other provisions envisaged, the opening of the contest proceedings shall be publicised on the website http://www.eracareers.pt, administered by the STF.
No, the regime approved by Decree-Law 57/2016, of 29th of August, applies to the end-term recruitment of doctorates for R&D and other related activities (see above). The recruitment of doctorates without a term must be carried out in accordance with the Labour Code and other applicable legislation.
However, if the recruitment is done by way of opening the contest proceedings, it should be publicised in the portal http://www.eracareers.pt, administered by STF.
As stated in Notice 01/FITEC/2018, for the purposes of achieving Objective 3 of the Core Funding (to reinforce scientific employment by hiring young doctorates and other young technical staff), only the recruitment of doctorates up to the age of 40 (forty), in the year of recruitment, will be admitted.
Yes. As also noted in Notice 01/FITEC/2018, for the purpose of achieving Objective 3 of this Core Funding, the Interface Centre must demonstrate the contracting for an indefinite period of at least 50% of contracted doctorates.
The first implementation report must be submitted 6 months after the signing of the funding contract (December 2018), and taking the following frequency into account:
• Year 1: the Semi-Annual Interim Report, within 30 days after the end of the first semester, starting from the date of signing of the contract (December 2018). The Interim Annual Report, within 90 days after the end of Year 1 (the start date of Year 1 is contained in clause 4 of the contract of each TIC).
• Year 2: the Semi-Annual Interim Report, within 30 days after the end of the first semester; The Annual Interim Report, within 90 days after the end of Year 2.
• Year 3: the Semi-Annual Interim Report, within 30 days after the end of the first semester; The Final Report, within 90 days after the end of Year 3.
The beginning of the implementation period of the funding of each Interface Centre is that mentioned in clause 4 of the Funding Concession Agreement (“Funding Implementation Period”). This date marks the beginning of Year 1 of funding.
Example 1: A TIC whose project started in June 2018, will only have to deliver the 1st implementation report in June 2019. This first report corresponds to the Year 1 Annual Interim Report.
Example 2: A TIC whose project began in November 2018, will have to deliver the first implementation report in June 2019 (corresponding to its Semi-annual Interim Report), delivering the Annual Interim Report in November 2019.
ANI provides a script with the support publicising rules, indicating the situations in which the funding obtained, the logos to be considered, the minimum dimensions of the publicity material and the necessary templates should be publicised.
No, the start date of the project, registered in clause 4 of the Funding Concession Agreement, cannot be changed. The project end date is 36 months after the start date.
Any change or occurrence that would or would be likely to call into question the assumptions regarding the access conditions that allowed the application to be approved must be communicated.
• significant changes to the structure of the Strategic Action Plan (SAP) that jeopardise the implementation of part of the planned activities;
• significant changes to the planned investment;
• significant changes to the objectives to be achieved.
It is not necessary to communicate or request prior authorisation for minor adjustments to the estimated investment amounts or the acquisition dates of services and equipment. These situations should be reported in the semi-annual and annual implementation reports. These documents should summarise the most relevant aspects that have occurred in the period to which they refer, as well as the results achieved and deviations from those foreseen in the application.
Like FP7 (2007-2013), H2020 will run for 7 years (2014-2020) and its budget will be around EUR 79 billion, to which is added the EUR 2.37 billion from Euratom.
The major new feature of H2020 lies in its structure, where the scientific and technological areas are no longer divided up into subjects (as in FP7), and the concept of Societal Challenges are introduced, which form part of Pillar III of H2020. This is based on two other pillars where science funding will help to develop Excellent Science (Pillar I) and forge European Industrial Leadership (Pillar II). More horizontal issues lie outside these pillars.
There are also some new features regarding the rules for participation and legal and financial aspects, which have been simplified. The vast majority of work programs, calls and budgets are biannual.
There is also a greater emphasis on industry and innovation, as well as on linking research to the market and society.
H2020 is structured based on three main pillars
In addition to the three pillars, H2020 also has a budget for horizontal issues such as the Euratom program (EUR 2.37 billion), the Joint Research Center (EUR 1.90 billion), and the European Institute of Innovation and Technology (EUR 2.71 billion).
This pillar supports the activities of the ERC's (European Research Council) relating to cutting edge research, Future Emerging Technologies (FET), Marie Skłodowska Curie actions and European Research Infrastructure. In this pillar, all research must be funded on the basis of excellence.
The budget for each of these activities will be:
The "Industrial Leadership" Pillar arises as an incentive to increase the competitiveness of the European development industry and to support Leadership in Enabling and Industrial Technologies, LEIT (such as ICT, Nanotechnologies, Materials, Biotechnologies and Space Technologies). This Pillar also includes financial instruments to assist businesses (SMEs in particular) and to facilitate access to risk finance for innovative businesses and projects as a way of bringing innovation to the market.
The themes addressed in this pillar will have the following budgets:
The mission of Pillar III will be to increase the effectiveness of research and innovation to address key “Societal Challenges” by supporting activities that should bring together resources and knowledge from different fields, technologies and disciplines.
These Societal Challenges, identified in the Europe 2020 Strategy, also represent major economic opportunities for innovative enterprises and, as a result, contribute to the Union’s competitiveness and employment.
Research in social sciences and humanities is an important element for meeting all of the challenges. Activities should cover the full range of research and innovation, with an emphasis on innovation-related activities such as pilot and demonstration projects, test-beds and support for public contracts, pre-normative research, setting standards and acceptance of innovations by the market. The activities must directly support the corresponding sector policy competences at a Union level. All challenges must also contribute to the general objective of sustainable development.
In addition to the subjects covered by the three Pillars, other projects may be funded by the following programs or instruments:
H2020 enables the creation of ambitious and lasting public-private partnerships in the form of Joint Technology Initiatives. The JTIs created in the former FP7 will be continued under H2020:
Further initiatives may be identified throughout the implementation of H2020.
Key Enabling Technologies (KETs) under the second pillar, "Industrial Leadership", are technologies that require advanced knowledge and a high level of R&D in order to promote innovation in society and the economy. KETs are interdisciplinary technologies that cover and include different sectors:
Horizon 2020 will include two different approaches for SMEs:
Knowledge and Innovation Communities (KICs) are the operational units of the European Institute of Technology (EIT) that work in interdisciplinary areas of strategic importance. Under Horizon 2020, 5 new KICs will be added to the existing ones ("Energy", "ICT" and "Climate Change"). The new KICs for the 2014-2020 period will be launched in three different phases:
The first H2020 calls will be published on 11 December 2013.
Work Programs, including calls, must be launched biannually but with annual deadlines for the submission of proposals. Call publication dates and their respective deadlines may vary depending on the programs.
The main types of projects under this Horizon will be Research and Innovation Actions (RIA) and Innovation Actions (IA).
Research and Innovation Actions are characterized by fundamental and applied research, technology development and integration. Innovation Actions are intended to produce plans or designs for new or improved products, processes or services. As these actions get close to being released onto the market, prototypes will be included to demonstrate the product and pilot its validation and replication.
The funding rate is 70% for market approach (AI) projects, whereas the rate is 100% for non-profit organizations.
Horizon 2020 also includes Coordination and Support Actions (CSA), Marie Skłodowska-Curie actions, ERC projects, the SME Instrument and Pre-Commercial Procurement (PCP) and Public Procurement of Innovative Solutions (PPI) actions.
Consortium agreements are mandatory for all multi-beneficiary (consortium) projects, unless otherwise specified in the call for proposals (Call).
According to the minimum conditions for participation, three independent legal entities from three different Member States or Associated States are required, which means that more than one entity per country may participate if the minimum is ensured. However, it is advisable to consult the specific Work Program for the call in question, as additional conditions may be found there. For European Research Council Program actions, and for the SME Instrument, the participation of only one entity is in fact possible.
Eligible costs are those that are:
Under Horizon 2020, the existence of unit costs, flat rate costs and lump sum costs is also possible. Average personnel costs are also accepted if this is standard practice for the institution.
Ineligible costs are those which do not meet the conditions set out in the Financial Regulation, specifically provisions for possible future losses and charges, exchange rate losses, costs related to return on capital, costs reimbursed in relation to another Union or Program action, debt and debt service charges, and excessive or bad expenses.
The funding rate for indirect costs for all research and innovation projects is 25%, for all types of entities.
Yes, non-recoverable VAT is an eligible cost for Horizon 2020 projects.
This is an IT system set up to prepare and submit proposals under FP7, and it will also be used in H2020.
Access will be through the Participant Portal on the Call page
A third country that is party to an international agreement with the Community, under the terms, or on the basis of which it makes a financial contribution to all or part of Horizon 2020.
To submit payment requests, the beneficiary must access the Simplified Access Platform (SAP).
On the Project Page, incentive payment requests are available under the "Payment Request” icon:
The lead promoter has not yet granted access to the Project Page (only the lead promoter of the project will be able to give access to the remaining co-promoters).
To assign accesses the lead promoter must access the Simplified Access Platform, and an “Accesses” con is available on the home page:
The assignment is made here, in the "Privileges | Accesses” section, using the "New privilege | access” button:
It must be completed as shown in the following image, i.e., the External Login corresponds to the NIF (Tax ID number) of the copromotor, the Access "Project", Framework "PT2020", with a Profile of "Copromotor", and selecting the Project Number, in this example "123".
This step must be repeated for all copromoters.
Lead Promoter 500000000
Copromoter 1: 500000001
Copromoter 2: 500000002
Copromoter 3: 500000003
Internal users created by the copromoters may also be inserted in the external login. For example, if NIF 500000001 has created the user “maria”, the copromotor profile can be assigned directly to that user:
After assignment, it will be available in the "Projects associated with the account" section on the PAS homepage of the copromoters:
The project’s specific page may be accessed from here.
Yes. This guide is available on the ANI website: IMPLEMENTATION OF PROJECTS
In past and current calls, no. However, there is nothing to prevent six-monthly periods being applied to projects in subsequent calls, following a decision by the Managing Authority.
Expenses from prior to the start of the project are not eligible, with the exception of down payments related to the project, up to 50% of the cost of each acquisition and expense related to feasibility studies, provided that they were made less than one year previously.
The first item of the Beneficiary Guidelines indicates all of the relevant elements in this regard. The Payment Request – Checklist file is a summary of the elements that must be sent to ANI upon submission of a payment request. However, the information contained in this annex is not intended to replace the information set out in the guidelines.
Payment requests can be certified by a Accounting Technician (TOC) whenever the submitted expense amount is less than €200,000.00. For companies subject to legal certification of accounts, any payment requests amounting to more than €200,000.00 must be certified by an official accounts auditor (ROC). The beneficiary may choose to always ensure that payment requests are certified by a ROC.
In the case of public entities, the competent manager in the Public Administration, appointed by the respective entity, may proceed to certify payment requests.
Information regarding the stamp for the legalization of expense documents can be found in the Beneficiary's Guidelines.
The placing of a stamp is mandatory on the following documents:
It is not necessary to stamp documents corresponding to expense payments. The stamp must always be placed on the original document and never on copies. Pay slips and the Social Security/GRF document it must be considered as a single "original" document. All stamps from all sources of funding should be placed on this document, and the procedure for printing more than one stamped document is incorrect. The purpose of the stamp is to ascertain to which project an expense has been allocated, which may never exceed 100%.
According to Article 7(e) of the RECI, cash paid expenses made by beneficiaries to their suppliers are not eligible, except in situations where this proves to be the most frequent means of payment, depending on the nature of the expenses, and provided that the unit amount is less than EUR 250.
The PTA amount of the covered by a bank guarantee must be proven, at the latest, by the submission of the Final Refund Request (PTRF), or three years after the year of the down payment, or on 31 December 2023, whichever is earlier.
Assets acquired under a finance leasing scheme may be considered eligible for the purposes of calculating the incentive, provided that the contract provides for an option to purchase the asset and the promoter obligatorily exercises that option. The specific conditions for the eligibility of this type of expense are set out in Article 15(9) of the General ESIF Regulation (Decree-Law 159/2014).
No, these expenses do not fit the typology of expenses that are subject to financing.
These are situations where the purchaser does not have the possibility to exercise control over the seller or vice versa. Control arises from rights, contracts or any other means which, either separately or in combination and having regard to circumstances of fact and law, allow for the possibility of exercising a certain influence on a company, and specifically:
Control is acquired by persons or companies:
No, in these situations the amortization rate approved in the application for the asset in question will be applied.
According to article 7(i) of the RECI, the acquisition of assets in a state of use is considered as an ineligible expense, except for the exception contained in article 2(r) of the RECI.
In this case, according to the calculation formula, "the last 12 monthly base salaries plus holiday and Christmas bonuses" should be considered, and therefore reductions due to absences should not be taken into account.
In order to validate the annual remuneration of the technician indicated on the application, which made it possible to ascertain the value of the cost per hour, upon the first submission of project expenses corresponding to technical staff, entered under the simplified regime, evidence of the last 12 monthly base salaries must be sent to ANI (by means of salary receipts, Social Security/General Retirement Fund statements, holiday sheets,...). After such verification, in subsequent payment requests the beneficiary will not be required to send documents relating to these technicians, even if they have been selected for sampling purposes.
When monitoring projects, it is possible to change the simplified cost methodology selected during the application stage, to the actual costs methodology. In the case of replacements of technicians for whom the simplified cost methodology has been approved, the replacement technician must be associated with actual costs.
During monitoring it is not possible to change a technician identified on the application as being under the actual costs regime, to the simplified regime.
It should be noted that in accordance with Article 76(9) of the RECI, the technical staff item is not eligible for any increase in approved funds and hours (no. of people/month).
A workload was approved on the application based on the number of person-months. During the project monitoring stage, the actual hours worked should be indicated and the number of person-months for control purposes should be calculated as follows:
No, meal allowance costs are not eligible. Therefore, they should not be added to the salaries of the technicians assigned to the project.
It is important to take into account all the procedures contained in the Research Grant file.
In accordance with Article 75(b) of the RECI, the technical profiles of the beneficiary’s staff, approved in the decision, must be maintained where applicable.
Therefore, any need to change the pre-established conditions must be requested from ANI before the preparation of the notice, accompanied by the due justifications and evidence that it is impossible to contract the approved profile. For this purpose, the change request must be made in advance and requested using the Request for ContractAmendment text.
No. Only if this condition, as well as the term in which it will be in force, is provided for in the scholarship notice.
No, the hours (people_month) approved for trainees and newly hired staff cannot be transferred to staff on the workforce, as this implies changes to the terms of the project approval.
No, the logic of the profiles is precisely to differentiate between each of the technicians assigned to the project. However, more than one technician can be assigned to the same profile.
The types of expenses that can be included under these items are available in the Beneficiary Guidelines.
No. Assuming the simplified cost methodology based on the application of the fixed rate of 25% to direct eligible costs, when submitting expenses for reimbursement there is no obligation to submit proof or a calculation method.
The purpose of publicizing the support that is granted is to inform the final beneficiaries and the general public about the role played by the European Union, through structural funds, and by the Portuguese state, within the scope of Portugal 2020, in co-financed projects and operations and their respective impacts and results. It is mandatory to publicize the support, and information regarding the publication rules can be consulted in the Beneficiary's Guidelines.
The structure of the interim technical-scientific report is available in the Technical-Scientific Report file.
Technical-scientific reports must be submitted whenever a payment request is submitted, or submitted at a frequency not exceeding 12 months.
Requests for contractual amendments must be submitted using the text stipulated for this purpose, which can be found on the Contractual Amendment Request form.
Regardless of the nature of amendment requests, they must all be presented in a single document and submitted to the project manager for appraisal.
Yes. For this purpose, the request must be sent to ANI, on the Contractual Amendment Request form, by submitting the justification for his/her replacement. The CV of the proposed new technician must be sent. It should be noted that the project manager must always be a technician forming part of the approved technical team.
Yes. Requests for changes to the Bank Account Number/IBAN may be made through the Project Page (Simplified Access Platform). To validate the request, the document from the bank proving the new Bank Account Number/IBAN must be uploaded to:
The technical staff item may not be increased in any way, neither in terms of the funding or the approved hours. It is only possible to replace the initially approved technicians, using the Contractual Amendment Request form, by submitting the justification for their replacement and sending the CVs of the proposed new technicians.
The SIFIDE application must be submitted by the end of May of the year following the financial year.
The completed form should be sent electronically here.
After checking the conformity of the application (duly completed form and verification of all of the requested annexes), the respective proof of Tax Credit request will be sent to the company, for the purposes of 40(1) of Law no. 162/2014 of 31 October.
Companies with a tax period different to the calendar year must submit their SIFIDE II application by the last day of the fifth month following the date of the end of the tax period to which the R&D expenditure relates (in line with the spirit of the Law, which stipulates the last day of the month of May for companies with a tax period equal to the calendar year).
O nº 5 do artigo 38º do Código Fiscal de Investimento contempla a regra a aplicar quando ocorra alteração do período de tributação. Diz esta norma que:
“Para efeitos do disposto nos números anteriores, quando no ano de início de fruição do benefício ocorrer mudança do período de tributação, deve ser considerado o período anual que se inicie naquele ano.”
Ou seja, para efeitos do SIFIDE II, quando haja alteração do período de tributação, considera-se o novo período de tributação de 12 meses, desconsiderando-se o período transitório que decorrer desde 01 de janeiro do ano em que o período é alterado até ao penúltimo dia do novo período de tributação anual.
The criteria used to identify and distinguish R&D activities include the presence of an appreciable element of novelty and/or the resolution of a scientific-technological uncertainty. See here for more information.
Industrial and/or corporate context of the project;
2.Description of the R&D Activities
Presentation of the state of the art in the technical-scientific domain related to the object to be investigated & developed;
- Presentation of the results obtained during the reference period;
This documentation should prove and identify any R&D expenses that are incurred. Pursuant to 40(2) of Decree-Law no. 162/2014 of 31 October, the amount of the tax benefit to be enjoyed by the company must be shown in the Annex to the Balance Sheet and Statement of Results, for the year in which the deduction is made.
It is not necessary to attach any expense documents. The correct completion of the expenditure tables on the application form is sufficient.
The rates in force for this financial year are:
An increase of 15% is applied to the base rate forcorporate taxpayers (IRC) who are SMEs according to the definition in Article 2 of Decree-Law no. 372/2007, of 6 November, who have not been in existence for two financial years and who have not benefited from the incremental rate.
Yes, in their appropriate percentage of participation in the project(s).
Resources with educational qualifications lower than level 4 of the National Qualifications Framework may be entered under the item “Operating Expenses".
In this case, the corresponding expense will be considered as 120% of the amount, and the company should present the actual value of this resource on the form.
Yes, except for all expenses incurred in connection with projects carried out exclusively on behalf of third parties, specifically through contracts and the provision of R&D services.
If a project is financially supported by R&D Support Measures, under the scope of Portugal 2020 and Horizon 2020, what expenses are eligible under the SIFIDE?
Under the scope of the SIFIDE, the figures contained in the applications are compared with information in the databases of financial support systems. Eligible expenses are those that were considered under those Programs, provided that they are also eligible under the terms of the SIFIDE.
Under the scope of the SIFIDE, the figures contained in the applications are compared with information in the databases of financial support systems. Eligible expenses are those that were considered under those Programs, provided that they are also eligible under the terms of the SIFIDE.
Yes, regardless of the nature of the grant (Portuguese State or European Commission), it will always be deducted from the eligible expense. However, the application form must include the total expense per item.
In this case, the company should make the respective conversion to a non-repayable grant, using the new simulator available on our website.
“Ecodesign” shall have the definition used in DIRECTIVE 2009/125/EC of the European Parliament and of the Council of 21 October 2009.
The company must complete a form (available soon) for each of the Ecological Product Design projects, which must be attached to the SIFIDE application.
The following entities are currently recognized.
In the case of expenses provided for in line e), suitability for practicing R&D activities is also recognized for Universities, State and Associated Laboratories, R&D Units and other technological infrastructure.
Any entities interested in obtaining recognition must submit an application to the National Innovation Agency, identifying the areas of activity and attaching the following documentation:
The documentation should be sent to the e-mail address: firstname.lastname@example.org.
O Reconhecimento é válido até ao oitavo exercício seguinte àquele em que foi pedido, conforme n.º2 do Artigo 37º-A do Dec.-Lei n.º 162/2014 de 31 de outubro, na redação atualmente em vigor.
As entidades cuja idoneidade tenha sido reconhecida há mais de 8 anos são objeto de uma reavaliação. Para o efeito, devem submeter o pedido à Agência Nacional de Inovação, identificando as áreas de atuação e acompanhado da seguinte documentação:
A documentação deverá ser enviada para o E-mail: email@example.com.
Article 40: "The entities benefiting from SIFIDE undertake to report annually, within two months after the end of each financial year, to Agência Nacional de Inovação, S.A. (The National Innovation Agency - ANI), by means of a map of indicators to be made available by this entity, the results of the activities supported by the granted tax incentive, for five years following its approval”
It is ANI's interpretation that companies should respond to these indicators 2 months after the closure of the assessment of the application, once the results of the activities supported by the granted tax incentive have been requested.
The indicators map should be sent to firstname.lastname@example.org.
It is also hereby informed that companies that do not submit applications in consecutive years are subject to this obligation over the 5 years following the approval of the incentive.
All companies that have obtained a tax credit for R&D activities approved by SIFIDE must reply.
Regardless of whether or not they submit an application to SIFIDE, it is mandatory to reply to the survey within 5 years following the granting of the credit.
The aim is to obtain information on the results of projects approved, ongoing or completed in the year in question. The application year should be taken as the reference year, and not the year of completion of the survey.
If the company only presents ongoing projects during the reference year, it must simply complete the “Annual Activity” tab. If it submits projects that ended in the reference year, it must also reply in the project tab.
No. You must only respond to the requested aspect, and not add any new lines or columns.
This tab expects the results arising from all projects approved under the scope of the SIFIDE, regardless of whether they are in progress or if they were completed during the reference year.
The "Job creation" table must account for the number of jobs created in all areas of the company, provided that they originate in the R&D activities that benefited from the SIFIDE.
The "Industrial property" must only indicate the number of registrations/licenses made/issued following projects approved by SIFIDE.
When ascertaining the "Sales Volume of SIFIDE-supported projects", only those products or services originating in SIFIDE-supported projects should be considered.
The "Exports" table, must only consider exports that originated in projects approved under the scope of the SIFIDE.
The "Collaborative projects" table must consider contracts entered into with entities and/or companies during the course (or after the conclusion) of SIFIDE-supported projects. For example, during the implementation of the project, the company may contract another with a recognized identity for practicing R&D activities.
It is not necessary. Item 3 should only be filled in if any project has actually been completed in the year in question.
Should we only list projects completed in the survey's reference year, or those completed in previous years as well?
You should only list projects completed in the reference year, the information of which must be updated over the 5 following years, by recording the evolution and adding any other projects that are completed in the meantime.