An activity in the field of computer technology considered as research and development work may be, for example:
- development of a new programming language,
- creating operating systems offering innovative solutions,
- designing non-standard applications and programs,
- creating new or more efficient algorithms based on pioneering technology,
- design and implementation of a new internet search engine using proprietary technology,
- development of new proprietary encryption or security technology.
The innovativeness of the project may also concern, for example, the use of unconventional or new IT activities, or the application of acquired knowledge in order to improve previously existing processes by, for example, introducing significant improvements to existing products.
Examples of projects from the IT industry that received EU funding due to their research and development nature²:
However, many IT activities do not qualify for the R&D module. These are, for example:
- all standard, routine activities,
- activities carried out using common, known tools and not introducing innovations to the market,
- adding marginal functionalities to already available programs.
Due to the fact that small changes determine the eligibility of the project when determining the subsidy for the R&D module in the IT sector, before submitting the application, an in-depth analysis of the activities carried out must be carried out, and sometimes changes must be made to the project in order to be able to count on receiving EU funding.
