The National Research, Development and Innovation Office (NKFI) examines several critical factors during the research and development (R&D) qualification process to determine whether a project qualifies as genuine R&D activity. Here are the five most important questions that applicants must address thoroughly to ensure successful qualification:
1. What is the Objective of the Project?
The project’s objective must be clearly defined and measurable. It’s not enough to state that the goal is to develop „a new software” or „a more efficient tool.” Applicants must detail the specific problem they aim to solve, what new features they wish to create, and the scientific or technological advances expected. For example, if the goal is to develop a new type of electric vehicle motor, the applicant must specify what improvements in efficiency or performance they intend to achieve compared to existing technologies. It’s also crucial to explain how the development aligns with the company’s innovation strategy.
2. What is Novel About the Project?
One of the fundamental requirements of R&D projects is that they must involve novel solutions. The NKFI examines how the proposed technology or methodology deviates from existing solutions. To prove novelty, applicants should analyze the current state of the art and demonstrate that the project is not merely an extension of previous developments but will create new scientific or technical results. This includes reviewing domestic and international literature, patent databases, and industry trends to verify the novelty of the proposed solution.
3. What is the State of the Art in the Field?
The „state of the art” refers to the most advanced, available scientific and technological solutions in a given field. The NKFI evaluates the extent to which the proposed development advances existing technologies. To substantiate this, applicants need to gather and analyze the latest research findings, industry reports, and market analyses. For example, in developing a medical diagnostic software using artificial intelligence, applicants must show what existing solutions are available and how their project offers unique or previously non-existent features or improvements.
4. What Scientific or Technological Uncertainty Will Be Addressed in the Project?
Scientific or technological uncertainty refers to issues for which there is no clear solution, and for which no definite answer exists within the current body of scientific or engineering knowledge. The NKFI will assess whether the project will truly generate new knowledge or if it is merely applying existing technology to a new area. For instance, if a company intends to develop a new type of material for heat-resistant components, one uncertainty could be determining how the material’s composition and manufacturing process will provide the required mechanical properties. If the solution can be clearly predicted by an expert, the project may be classified as an innovation rather than R&D.
5. What Are the Conditions and Milestones for Implementing the Project?
A detailed timetable and milestones are essential for the successful execution of an R&D project. The NKFI will examine whether the project is well-developed and if the work process is divided into logical steps. Typical milestones in an R&D project may include:
- Mapping Research Foundations – Reviewing the state of the art, analyzing relevant scientific publications, patents, and market solutions.
- Concept Development – Defining the main technical and scientific goals of the project, formulating hypotheses, and creating initial models or technology plans.
- Prototype Development – Building the first functional version, which could be a computer model, laboratory tool, or software.
- Experimental Validation – Testing the developed solution in a controlled environment, measuring performance, and identifying potential technological challenges or flaws.
- Industrial Application Testing – Testing the solution in real-world operational conditions, performing scalability and integration studies.
- Preparing for Market Introduction – Evaluating results, exploring patenting opportunities, developing business models, and defining future development directions.
Clear milestones and a well-defined schedule will enhance the project’s credibility and increase the likelihood of successful qualification.
Summary
The goal of the R&D qualification process is to support genuine research and development projects that lead to new scientific or technological results. To ensure successful qualification, applicants must carefully develop the project’s objective, novelty, state of the art, scientific uncertainties, and implementation steps. A well-documented and clearly defined project stands a higher chance of receiving R&D qualification, which is essential for obtaining state support and tax benefits.
