Your WBSO Application for 2026 Has Been Approved — What Now? | Manna

Congratulations — your WBSO application for 2026 has been approved! But what happens next? Receiving the approval letter (beschikking) from the RVO is just the beginning. To fully benefit from your WBSO tax credit, you need to set up proper administration, track R&D hours, and submit a realization report. In this article, we guide you through all the essential steps.

Step 1: Understand Your Approval Letter

Your approval letter (beschikking) from the RVO contains crucial information:

Approved projects: Which R&D projects have been approved
Approved hours: The maximum number of R&D hours you can claim
Period: The period for which the WBSO applies
Conditions: Any specific conditions or requirements

Review this letter carefully and share the details with your HR and finance team.

Step 2: Set Up Time Tracking

One of the most critical requirements is accurate time tracking. You must register:

Who performed R&D work
When the work was performed (per day)
Which project the hours relate to
How many hours were spent

Time Tracking Requirements

Hours must be recorded within 10 working days
Use a system that prevents retrospective changes
Track hours per employee, per day, per project
Maintain records for at least 7 years

How Manna Helps

Manna integrates with development tools like GitHub and Jira to automatically track R&D hours, eliminating manual administration and ensuring compliance.

Step 3: Maintain Project Documentation

Throughout the WBSO period, document your R&D activities:

Project progress: What technical challenges did you encounter?
Solutions explored: What approaches did you try?
Results achieved: What was the outcome of your R&D?
Technical decisions: Why did you choose specific approaches?

This documentation is essential for compliance and will be needed if you are audited.

Step 4: Apply the Tax Credit

For Employers (Werkgevers)

The WBSO tax credit is applied as a reduction on your payroll tax (loonheffing). Your payroll administrator needs the approval letter to process this correctly.

For Self-Employed (Zelfstandigen)

You can apply the S&O deduction (S&O-aftrek) in your income tax return. Keep your approval letter and time records for your tax filing.

Step 5: Submit the Realization Report

Within two months after the end of your WBSO period, you must submit a realization report (mededeling) to the RVO. This report includes:

The actual number of R&D hours spent (per project)
Any significant changes to your approved projects

Important: Over- and Under-realization

Under-realization (< 90%): If you used significantly fewer hours than approved, this may affect future applications
Over-realization: You cannot claim more hours than approved
Minor deviations: Small deviations (within 10%) are generally accepted

Step 6: Prepare for Audits

The RVO may audit your WBSO administration at any time. Be prepared by:

Keeping time records up to date
Maintaining project documentation
Storing all relevant documents for at least 7 years
Ensuring your administration is consistent and verifiable

Common Pitfalls to Avoid

Late time tracking: Registering hours weeks or months after the fact
Insufficient documentation: Not keeping records of R&D activities
Mixing R&D and non-R&D hours: Including routine work in R&D time
Ignoring the realization report deadline: Missing the 2-month deadline
Not updating the RVO: Failing to report significant project changes

Conclusion

Receiving WBSO approval is a significant achievement, but the real work starts after approval. Proper administration, time tracking, and compliance are essential to fully benefit from your WBSO tax credit and to maintain a good track record with the RVO.

Need help managing your WBSO administration? Manna automates time tracking, compliance monitoring, and realization reports. Contact us to learn more.