Frequently asked questions

Small companies/trade businesses in the commercial sector or liberal professions

• with a permanent establishment or branch in Bavaria
• with fewer than 50 employees (full-time equivalents) and no more than € 10 million annual turnover or annual balance sheet total (including all affiliated companies)
• that are not in difficulties.

Business founders,

• who will establish a company with a permanent establishment or branch in Bavaria
• whose business has been formally established by the time the grant is settled at the latest.

The definition of micro and small enterprises can be found in Annex I of the GBER. Further information on the topic of "Affiliated enterprises" can be found under the question "What is the difference between independent enterprises, partner enterprises and affiliated enterprises?" and in the download area in the brochure "User guide to the definition of SMEs".

Trainees are not included in the calculation of full-time equivalents.

Funding is company-related, for start-ups it is person-related.

Companies are not eligible for funding

• if 25% or more of the capital or voting rights are directly or indirectly controlled individually or jointly by one or more public bodies or corporations under public law, with the exception of certain public shareholders, such as state holding companies,
• in which registered associations, legal entities recognized as non-profit organizations or religious communities hold a majority interest.

With an ELSTER certificate, both company data (organization certificate) and personal data (personal certificate) can be transmitted securely and quickly to authorities throughout Germany. This enables you as a company and private individual to process applications completely digitally. In principle, a signature is no longer required when using ELSTER certificates.

The verification of proof of identity using an ELSTER certificate is called ELSTER authentication.

In order for the ELSTER certificate to be used for the innovation voucher application, it must be activated for use with "other eGovernment services". You can activate these services either directly when you first log in to our online application system using the "Login with my company account" button or independently via your Elster user account at www.elster.de.

The term "eGovernment" stands for "electronic administration", i.e. the ability to complete administrative procedures online.

Detailed information on how to apply can be found here.

An overview of the entire procedure/process can be found here.

The following documents must also be uploaded to the online application system as a PDF document. Alternatively, the documents can be submitted by e-mail or post:

1. proof of entrepreneurial status:

• Company is entered in the commercial register, e.g. GmbH, UG, GmbH & Co KG, AG, etc.:
  • Copy of the extract from the commercial register (the extract must not be more than 6 months old)
  • Current list of shareholders showing the shareholdings in the company including the percentage shares.
• No entry in the commercial register, e.g. GbR, commercial sole proprietorship, etc.:
  • Copy of the current business registration (of each shareholder)
• No entry in the commercial register, e.g. freelance sole proprietorship:
  • Certificate from the tax office regarding freelance activity

2. proof if there is no entitlement to deduct input tax:

• Confirmation from the tax office or tax advisor

3. offer(s) from R&D service provider(s):

• Quotations must be valid and fulfill the following requirements or contain the following components:
  • Issued on the R&D service provider's letterhead with all sender details
  • Addressed to the applicant with the correct company name and address
  • Offer number
  • Indication of a minimum validity of 3 months
  • Prices must be stated per work package and in euros
  • Flat rates or optional prices cannot be considered
  • Specification of payment terms
  • German language
  • General terms and conditions (if these are part of the offer)
  • The rights to the product/process/service must lie exclusively with the applicant. Agreements that deviate from this may be detrimental to funding.
  • Company website (alternatively: informative company portrait/references)

If the online application is submitted without an ELSTER certificate, the following documents must be sent to the Bavarian project management organization in the original/by post:

4th application/outline form

After submitting your application/outline electronically, you will receive a confirmation of receipt by e-mail. This e-mail will contain the PDF document "Antrag Innovationsgutschein Bayern" or "Skizze Innovationsgutschein Bayern" with your file number as an attachment. Please print out the attachment, sign it and send the original document by post to the Bavarian project management organization within eight weeks. This point does not apply to online applications with an ELSTER certificate.

• A maximum of four innovation vouchers can be approved per applicant within a 36-month period. The calculation period refers to the time of application.
• Companies that join forces in a larger project can cumulate their innovation vouchers. A maximum of 4 innovation vouchers can be accumulated. All participating companies must be directly involved in the innovation process and aim to exploit the product innovation.

Complete and comprehensible documents are a prerequisite for rapid application processing. Processing times are then approx. 4-6 weeks for a standard innovation voucher and approx. 3 months for a special innovation voucher.

Please note that incomplete or incorrect documents must be corrected and resubmitted, which will considerably delay the processing of your application.

It is only necessary to submit the signed application in writing (by post) if you have submitted the online application without an ELSTER certificate. If this is not submitted within 8 weeks, the application may be rejected due to the deadline being exceeded.

If you have submitted the online application with an ELSTER certificate, you no longer need to submit the application in writing (by post).

Exclusively services provided by external research and development institutions (R&D service providers):

• Activities in the run-up to the development of an innovative product/service or process innovation such as:
  • Technical feasibility studies
  • Material and design studies
  • Studies and concepts for production technology
• Implementation-oriented development and research activities such as
  • Construction services
  • Prototype construction and technical design
  • Product testing for quality assurance
• From 01.01.2023, the development of software will also be funded, e.g:
  • Solutions in connection with Industry 4.0
  • Networked systems and processes
  • Smart services
  • Automation solutions
  • Big data projects
  • Simulation models
  • Virtual and augmented reality
  • Embedded systems
  • AI solutions
  • Cyber security

• VAT (insofar as the applicant company is entitled to deduct input tax)
• traditional management consulting (e.g. strategy consulting, organizational consulting, business consulting, market analyses) and business coaching
• Outsourcing of R&D activities, which are generally carried out in-house
• Secondment of research personnel to the company
• Purchase of machinery, equipment, hardware and software
• Student and scientific work that is the subject of examinations as well as student projects as part of a training or further education unit (seminar, course, etc.)
• internal expenses, e.g. internal personnel, material and travel costs
• Fees and consultancy fees in the context of securing intellectual property rights
• Expenses for ongoing sales and advertising
• Non-technology-related service offerings
• Introduction of quality management systems

• If the applicant company is entitled to deduct input tax, i.e. is allowed to show VAT on its own invoices, the net amount of the R&D service provider invoice is eligible for funding.
• If there is no entitlement to deduct input tax, the VAT invoiced can also be recognized as eligible. In this case, a certificate from the tax office or tax advisor regarding the small business regulation must be submitted as proof when the application is submitted.

The R&D proposals submitted are used to determine the eligible expenditure, which can be subsidized at a rate of 40-60%.

In principle, only expenditure that falls under Art. 28 para. 2 lit. c GBER (innovation advisory services and innovation support services).

For projects that are funded with the standard innovation voucher, the funding rate is always 40%. If further requirements from paragraph 5 of the guideline are met (registered office of the company in a "region with a particular need for action"; commissioning of a university or comparable non-university research institution or micro-enterprise with fewer than 10 employees), this funding rate can be increased to up to 60%.

The funding rate is always 50% for projects that are funded with the Special Innovation Voucher.

The allocation of funding is subject to the principles of efficiency and economy. Accordingly, the best possible result should be achieved with the least possible use of funds. The R&D service provider must have the necessary skills and sufficient capacity to carry out the task and is at best the most favorable provider for this service.

The applicant is responsible for the comprehensible documentation and archiving of the decision-making process for the selection of the R&D service provider (e.g. tabular documentation of the Internet search or telephone calls made, correspondence on acceptances and rejections, etc.). The submission of these documents is waived; they can be requested subsequently by the Bavarian project management organization if necessary.

One speaks of a non-university research institution financed by the federal government and the federal states if the research institution is financed by direct allocation from state or federal funds (basic funding). Examples:

• Non-university research institutions such as the Helmholtz Association, the Fraunhofer-Gesellschaft, the Leibniz Association or the Max Planck Society
• State research institutions such as the Robert Koch Institute or the Paul Ehrlich Institute
• Academies of Sciences and Humanities such as the Leopoldina

If the research institution is funded or financed through the acquisition of third-party funds, it does not count as a non-university research institution funded by the federal government and the federal states in accordance with the guidelines.

• • The project/commissioning of the R&D service provider may only take place after receipt of the grant notification.
  • Services commissioned before the approval date are not eligible for funding.
  • The project start date is the date on which the R&D service provider is commissioned. Please note that proof of the commissioning must be submitted when invoicing, so this should be in writing.
  • An earlier start is only possible if an application for an early start has been approved. This can be found in the download area under Forms. An early start is at your own financial risk and any approval does not constitute a claim to funding.
• When do I have to start the project/commission the R&D service provider at the latest

  ? The funded project must be demonstrably started within three months of the grant notification being issued.

  If, in individual cases, it is not possible to start the project within this period, please contact the Bavarian project management agency in good time.

The project start date is the date on which the R&D service provider is commissioned.

The project start is reported online via your user account. To do this, log in to the website antrag.innovationsgutschein-bayern.de with your access data and click on "Report project start" in the corresponding application.

Please note that proof of the project start must be submitted when the funding is settled (proof of use). You should therefore commission the R&D service provider in writing, e.g. by e-mail, so that the date of commissioning can be traced.

If you would like to start the project before receiving the grant notification, you must submit an "Application for early start of measures". You can find the form in the download area under Forms. Please upload the completed and signed form under "Manage documents" in the application system. It does not have to be submitted by post.

Please note that there must be comprehensible reasons why the project cannot be postponed for objective and/or economic reasons. Reasons can be, for example

• Due to long delivery times or delivery bottlenecks at the service provider ...
• The application is a follow-up application and the project is to be continued without delay ...
• The investment cannot be postponed in view of corresponding purchase agreements ...

Please wait with the commissioning of the R&D service provider until you have received the approval for the early start of measures by post. Early commissioning precludes funding for your project.

Please also note that the early start of measures is at your own financial risk and that any approval for the early start of measures does not constitute a claim for funding.

The specific reporting obligations can be found in the grant notification. In principle, the following must be reported:

• Project start date
• Changes in your company (e.g. change of address, application for insolvency, changes in the shareholder structure, etc.)
• Subsequent changes to the project (e.g. inclusion of additional/other R&D service providers, extension of the approval period, changes to the amount of the costs, etc.) Important: These must be applied for and approved in advance).

The specific deadlines can be found in the grant notification. In principle, the following deadlines must be observed:

• The project must start within 3 months of the grant notification being issued.
• The project must be carried out within the approval period. Accordingly, only the R&D services provided during the approval period are eligible for funding.
• Proof of use must be submitted within 6 months of the end of the approval period.

The bank's account statement.

Please note that banks generally provide account statements digitally (as PDF) and only in individual cases in paper form. Both formats are recognized. You must therefore submit a printout of the original digital account statement or a copy of the original paper account statement.

A screenshot or printout of account transactions from online banking does not constitute a legally valid account statement and cannot be recognized as proof of payment.

When transferring the invoice to the respective R&D service provider, we recommend an individual transfer. In the case of collective transfers, it is difficult to provide proof of payment by means of a bank statement.

The funding is paid out in arrears, i.e. the applicant company makes advance payments and submits the invoices already paid by the R&D service providers as part of the proof of use. The approved funding rate is checked again before the funding is paid out and corrected if necessary. The funding will then be transferred to the specified account by the Bavarian project management organization.

Proof of use can be provided in a maximum of 2 partial statements, i.e. an interim statement and a final statement. A maximum of 70% of the grant can be drawn down as part of an interim statement.

Complete and comprehensible documents are a prerequisite for a rapid review of the proof of use and disbursement of the funding. Processing times are then approx. 6-8 weeks. Please note that incomplete or incorrect documents must be corrected and resubmitted, which will considerably delay the processing of your proof of use.

The following documents must always be sent in writing (by post) to the Project Management Agency Bavaria, regardless of whether it is an interim or final statement:

• Proof of use form
• Form "Annex A - Report on the use of funds" (in German, alternatively a translation must be enclosed)
• Form "Annex B - Itemized list of expenses for the proof of use"
• Annex C - Proof of the written commissioning of the R&D service provider(s) (e.g. e-mail correspondence. The date of commissioning must be traceable. In German, alternatively a translation must be enclosed).
• Annex D - Invoices of the R&D service provider(s) (in German, alternatively a translation must be attached).
• Enclosure E - Copy of the original bank statements as proof of payment (Please do not include anything that does not apply. Please note that banks usually provide account statements digitally (as PDF) and only in individual cases in paper form. Both formats are recognized. You must therefore submit a printout of the original digital account statement or a copy of the original paper account statement. A screenshot or a printout of account transactions from online banking does not constitute a legally valid account statement and cannot be recognized as proof of payment).

The forms can be found in the download area of the website.

Changes to the content, inclusion of additional/other R&D service providers, changes to the amount of expenditure or extensions to the approval period must be applied for in writing to the Bavarian project management organization.

Please note that changes are only possible within the approval period specified in the grant notification.

Please send your informal application with a comprehensible justification preferably by e-mail to innovationsgutschein(at)bayern-innovativ.de or submit it by post.

• In the case of an extension of the approval period, please also state the required extension period.
• In the case of an additional/other R&D service provider, a valid offer must also be submitted that fulfills all known requirements and contains components (see question "What documents do I need to submit an application?")

After your application has been reviewed, you will receive a written approval or rejection.

Please note that the new/additional R&D service provider can only be commissioned once written approval has been received.

• Property rights protect intellectual property from unwanted imitation.

  The following intellectual property rights can be registered, e.g. at the German Trademark and Patent Office:

  • Patents protect technical inventions (processes and products)
  • Utility models protect technical inventions (only products, no processes)
  • Designs protect the color and shape of products that can be manufactured industrially or by hand (design protection, also known as registered designs)
  • Trade marks protect the identification of goods or services of a company

  The following property right arises with the creation of a work, registration is therefore not possible:

  • Copyrights protect the author and their work (e.g. software and databases, not technical inventions)

  Rights of use and exploitation rights determine the manner in which protected intellectual property can be used:

  • Owners of a registered property right (patent, utility model, design, trademark) can grant a right of use to third parties, e.g. by granting licenses.
  • Authors can grant exploitation rights to third parties, e.g. for the use of software.

  Important for you as the applicant:

  • If industrial property rights are registered or are to be registered for the innovative product/process, the applicant must be the owner of these industrial property rights.
  • The costs of registering the property rights and all associated costs (e.g. patent attorney fees) are not eligible for funding.
  • If the applicant uses copyrighted works, the applicant must be granted rights of use.
• What is the difference between independent companies, partner companies and affiliated companies?

  A company is independent under the following conditions

  :
  • the company is completely independent, i.e. it does not hold any interests in other companies and no other company has an interest in it, or
  • the company holds less than 25% of the capital or voting rights (whichever is higher) in one or more other companies, and/or
  • outside parties hold no more than 25% of the capital or voting rights (whichever is higher) in the company, or
  • the entity is not linked to any other entity through a natural person within the meaning of Article 3(3).

  An enterprise is a partner enterprise if the following conditions are met

  :
  • The enterprise holds at least 25 % of the capital or voting rights in another enterprise, conversely, another enterprise holds a share of at least 25 % in the enterprise whose SME status is being assessed, and
  • the company is not affiliated with any other company. This means, among other things, that the company's share of voting rights in the other company (and vice versa) does not exceed 50%.

  Two or more companies are related if they enter into one of the following relationships

  :
  • one company holds the majority of the voting rights of the shareholders or partners of another company;
  • a company is entitled to appoint or remove a majority of the members of the administrative, management or supervisory body of another company;
  • a company can exercise a dominant influence over the other company in accordance with an agreement concluded between the companies or on the basis of a clause in the articles of association of one of the companies;
  • a company can exercise sole control over the majority of the voting rights of the shareholders or partners in another company in accordance with an agreement.

  For illustrative examples and further details, please refer to the "User guide to the definition of SMEs", which you can find in the download area.

• You can present the "Innovation Voucher" certificate that you received together with the grant notification. For example, at events and trade fairs or on your website/online presence (social media profiles).
• Please note that you did not receive the funding from Bayern Innovativ GmbH, but from the Bavarian State Ministry of Economic Affairs, Regional Development and Energy. It is therefore not permitted to use the word/figurative mark of Bayern Innovativ GmbH.
• The word/figurative mark of the Bavarian State Ministry of Economic Affairs, Regional Development and Energy can be downloaded from the following website: www.stmwi.bayern.de/design. There you will also find more detailed information on its use. Please note that the word/figurative mark is not only a logo, but also contains a national emblem in the form of the state coat of arms, the unlawful use of which constitutes an administrative offense. Therefore, please check the legality before use (e.g. by consulting the contact person at the Bavarian State Ministry of Economic Affairs, Regional Development and Energy)

No.

State grants/aid must always be notified to the European Commission. However, some aid is exempt from this notification requirement (Art. 108 (3) TFEU). These include de minimis aid and aid that is subject to the "General Block Exemption Regulation (GBER)".

De minimis aid (REGULATION (EU) No. 1407/2013) is aid that is so small that its impact on competition in the EU is not noticeable. They are granted - up to a certain maximum amount - to an individual company over a certain period of time. If a company is granted de minimis aid, it receives a de minimis certificate from the awarding authority which, among other things, provides information on the amount of aid.

The GBER (REGULATION (EU) No. 651/2014) applies to the promotion of a wide range of fields of activity, including aid for small and medium-sized enterprises (SMEs) as well as research, development and innovation.

The "Innovation Voucher Bavaria" is a subsidy in accordance with Art. 28 of the GBER ("Innovation aid for SMEs"). This means that the innovation voucher belongs to the group of subsidies/grants that are exempt from the obligation to notify the European Commission and that the innovation voucher is not subject to the de minimis rule.

The subsidies are earmarked government grants (project funding by way of pro rata financing). The subsidies are generally to be allocated to other operating income. The specific tax treatment of the grant must be clarified with a tax advisor.