Le crédit d'impôt pour dépenses de prospection commerciale (article 244 quater H du cgi)

Small and medium businesses (employing less than 250 people and carrying out a turnover of under 50 millions euros or the total assets of which are under 43 millions euros) held for over 75 % of their capital by natural persons may benefit from a tax credit for commercial prospecting expenses on the hiring of an employee or the use of an international volunteer working for companies (or VIE) affected to the development of exports.

The tax credit itself is equal to 50 % of the eligible expenses (under deduction of public grants and expenses guaranteed by prospecting insurance), and is limited to 40 000 € over twenty-four months (as from the hiring of the employee or the use of the VIE). The credit not offset against tax is refunded.

The expenses eligible for the tax credit for commercial prospecting expenses are the following, it being understood that they need, in any case, to comply with the general deduction provisions for expenses:

• travel and lodging expenses and indemnities linked with commercial prospecting in view of exporting,
• expenses to collect information on markets and clients,
• expenses for participation (active, as exhibitor) to exhibitions and fairs,
• expenses to promote the products and services of the company in view of exporting,
• monthly indemnities and amounts paid in case of use of a VIE,
• expenses linked with advice provided by organisations specialised in international trade.